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Information on this text

Texts transposed

Commission Directive 2010/45/EU Amending Directive 2006/112/EC on the Common Value Added Tax System with respect to Billing Rules

Application texts

• Decree No. 2012-1531 of 29 December 2012 on non-interest loans to finance the award-winning ownership
• Decree No. 2012-1554 of 29 December 2012 on the apportionment of appropriations and cancellations by Act No. 2012-1510 of 29 December 2012 of the corrigendum for 2012
• Decree No. 2013-206 of 11 March 2013 on the Local Tax on Foreign Advertising
• Decree No. 2013-350 of 25 April 2013 amending the provisions of Schedule III to the General Code of Taxes relating to electronic invoices for value added tax
• Decree No. 2013-358 of 26 April 2013 on the rate of certain taxes collected by the Autorité des marchés financiers
• Decree No. 2013-391 of 10 May 2013 pursuant to Article 1650 A of the general tax code on the modalities for the designation of members of the inter-communal tax commission
• Decree No. 2013-425 of 24 May 2013 taken for the application of Article 84 of Law No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012 extending the guarantees granted by the COFACE on behalf of the State in aeronautical matters
• Decree No. 2013-509 of 17 June 2013 concerning the competent officials to exercise the powers provided for in Article L. 71 of the Tax Procedures Book
• Decree No. 2013-526 of 20 June 2013 establishing the rate of contribution of insured persons to the Guarantee Fund for Damage under Article L. 421-6-1 of the Insurance Code
• Decree No. 2013-536 of 24 June 2013 pursuant to Article 48 of Law No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012
• Decree No. 2013-559 of 26 June 2013 on the rights and obligations of tax payers on vehicles for the carriage of goods
• Decree No. 2013-560 of 26 June 2013 on the terms and conditions of information of authorized companies providing a telemarketing service after liquidation of the tax on vehicles for the carriage of goods
• Decree No. 2013-576 of 2 July 2013 on the operation of the Tax Offences Commission
• Decree No. 2013-643 of 18 July 2013 on the time limits of claim for shares referred to in the third and fifth paragraphs of Article L. 190 of the Tax Procedures Book
• Decree No. 2013-732 of 12 August 2013 on the terms and conditions for filing tax declarations on value added for persons not established in the European Union referred to in 1° of I of Article 289 A of the general tax code
• Decree No. 2013-887 of 2 October 2013 on the extension of bail exemptions to small operators in the field of alcohol and alcoholic beverages
• Decree No. 2013-1006 of 12 November 2013 on the entry into force of the deletion of the reduced rate of 7% of the value added tax applicable to the benefits corresponding to the right of use of animals for physical and sports activities and all agricultural facilities necessary for this purpose
• Decree No. 2013-1138 of 9 December 2013 taken for the purposes of article 220 quaterdecies of the general tax code for the tax credit for executive production of film or audiovisual works
• Decree No. 2013-1139 of 9 December 2013 taken for the purposes of article 220 sexies of the General Tax Code relating to the Tax Credit for Delegated Production of Film or Audiovisual Works
• Decree No. 2013-1236 of 23 December 2013 on the terms and conditions of application of the competitiveness and employment tax credit under section 244 quater C of the General Tax Code
• Decree No. 2014-523 of 22 May 2014 on Commercial Surface Tax
• Decree No. 2014-864 of 1 August 2014 amending Decree No. 2004-90 of 28 January 2004 on compensation for public service charges of electricity
• Order No. 2014-1395 of 24 November 2014 on the terms and conditions for the reimbursement of certain duties and taxes collected by the Customs administration
• Decree No. 2014-1520 of 16 December 2014 on the modalities for the application of the modulation of the rental values of the pleasure ports

Summary

Amendment of Act No. 2011-1977 of 28 December 2011 of Finance for 2012: amendment of sections 49, 40, 46? 20. Amendment of Act No. 2012-1509 of 29 December 2012 of Finance for 2013: amendment of section 76. Amendment of Act No. 2009-1673 of 30 December 2009 of Finance for 2010: amendment of sections 78, 77. Amendment of Act No. 80-10 of 10 January 1980 on the development of local direct taxation: amendment of Article 11. Amendment of the Financial Act for 2000 (No. 99-1172 of 30 December 1999): amendment of section 43. Amendment of Act No. 2011-1978 of 28 December 2011 of Corrigendum Finance for 2011: amendment of section 53. Amendment of Act No. 2008-1425 of 27 December 2008 of Finance for 2009: amendment of section 153. Amendment of Act No. 2006-1666 of 21 December 2006 on Finance for 2007: amendment of section 130. Amendment of Act No. 51-695 of 24 May 1951 to increase certain life annuities and pensions: amendment of section 3. Amendment of Act No. 57-775 of 11 July 1957 on the harmonization of legislation on life annuities, improvement of the rates of increase applied and certain financial provisions: creation of Article 5. Amendment of Act No. 74-1118 of 27 December 1974 on the revalorization of certain rents allocated for compensation for damage caused by an engine-driven land vehicle: amendment of sections 1st, 2. Amendment of Act No. 2009-1674 of 30 December 2009 of Corrigendum Finance for 2009: amendment of section 101. Amendment of Act No. 2011-1416 of 2 November 2011 of Corrigendum Finance for 2011: amendment of Article 4. Amendment of the general tax code, the book of tax procedures, the customs code, the construction and housing code, the general code of territorial authorities, the code of urban planning, the energy code, the code of cinema and animated image, the environmental code, the monetary and financial code, the code of insurance, the rural code and the maritime fisheries. Full transfer of Commission Directive 2010/45/EU amending Directive 2006/112/EC on the common value-added tax system with respect to billing rules by section 62 of this Act.

Keywords

PRODUCTION,

Corrigendum

JORF no.0045 of 22 February 2013 p.3001

Legislative records

• Legislative record of LOI No. 2012-1510 of 29 December 2012

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JORF n°0304 of 30 December 2012 page 20920
text No. 2



LOI no. 2012-1510 of 29 December 2012 for 2012 (1)

NOR: EFIX1238817L ELI: https://www.legifrance.gouv.fr/eli/loi/2012/12/29/EFIX1238817L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2012/12/29/2012-1510/jo/texte

The National Assembly and the Senate deliberated,
The National Assembly adopted,
Vu la Constitutional Council decision No. 2012-661 DC of 29 December 2012;
The President of the Republic enacts the following legislation:

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

    
    

    
    RESOURCES
    Territorial authorities provisions

    Article 1 Learn more about this article...

    
    I. ― For 2012, the rate fractions of the domestic consumer tax on energy products mentioned in fifth paragraph of Article 52 of Law No. 2004-1484 of 30 December 2004 for 2005 are set at 1,720 € per hectolitre for lead-free superfuels and 1.217 € per hectolitre for diesel with a flash point below 120 °C.
    For the distribution of the proceeds of the taxes referred to in the first paragraph of the same III in 2012, the percentages set out in the table of the said III shall be replaced by the percentages set out in column A of table IV to this article.
    II. ∙ 1. It is collected in 2012 in the department of Bas-Rhin, pursuant to articles L. 3113-1 to L. 3113-4 of the general code of ownership of public persons andArticle 32 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities, an amount of €22,978 corresponding to the adjustment, for the years 2008 to 2012, of the compensation for the management of investment expenses and operating expenses related to the transfer of the Bruche Canal and the operating expenses of the services in charge of the hydraulic field transferred in 2011.
    2. It is taken in 2012 to the departments of Savoie, Guadeloupe and La Réunion, pursuant to articles 1st, 3 and 6 of Act No. 2009-1291 of 26 October 2009 relating to the transfer to the departments of the fleets of equipment and to the evolution of the situation of the workers of the parks and workshops, an amount of 21,369 € corresponding to the adjustment, under the year 2011, of the compensation of the operating expenses of the services transferred 1
    3. It is paid in 2012 to the department of Haute-Savoie, pursuant to the same articles 1st, 3 and 6, an amount of €8,191 corresponding to the 2011 adjustment of the operating expenses of the fleet services transferred to January 1, 2011.
    4. It is taken in 2012 to the departments of the Côte-d'Or, the Côtes-d'Armor, the Creuse, the Dordogne and the Eure, in application of the Articles 18 and 65 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €6,831 for the adjustment, for the years 2008 to 2011, of the compensation for the social action expenses of the personnel holding the services transferred to January 1, 2007 who participated in the exercise of the skills transferred in the areas of departmental roads, national roads of local interest and the management of solidarity funds for housing.
    5. It is paid in 2012 to the departments of the Hautes-Alpes, the Aveyron, the Corse-du-Sud, the Haute-Corse, the Doubs, the Drôme, the Finistère, the Gironde and the Loir-et-Cher, pursuant to Articles 18 and 65 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €8,708 for the adjustment, for the years 2008 to 2011, of the compensation for social action expenses related to personnel holding services transferred as of January 1, 2007 who participated in the exercise of the skills transferred in the areas of departmental roads, national roads of local interest and the management of solidarity funds for housing.
    6. It was paid in 2012 to the departments of the Meuse, the Deux-Sèvres, the Vosges and the Yonne, pursuant to theArticle 95 of Law No. 2005-157 of 23 February 2005 relating to the development of rural territories, an amount of €218,616 corresponding to the adjustment, for the years 2010 and 2011, of the compensation for the care of land-use personnel transferred to January 1, 2010 and related training expenses, as well as vacant posts in 2011 after the transfer of services.
    7. It is taken in 2012 to the departments of the Ain, the Bas-Rhin and the Somme, pursuant to sections 1st, 3 and 6 of Act No. 2009-1291 of 26 October 2009 referred to above, an amount of €88,797 corresponding to the adjustment, for the year 2011, of the compensation for the care of the personnel holding the support services of the fleets of equipment transferred as of 1 January 2010 as well as
    8. It is paid in 2012 to the departments of the Ain, the Cantal, the Corrèze, the Drôme, the Jura, the Landes, the Loir-et-Cher, the Haute-Loire, the Haute-Marne, the Moselle, the Nièvre, the Pas-de-Calais, the Sarthe and the Haute-Savoie, in accordance with the same articles 1st, 3rd and
    III. ― The decreases under 1, 2, 4 and 7 of II are charged to the product of the domestic consumer tax on the energy products assigned to the departments concerned under theArticle 52 of Act No. 2004-1484 of 30 December 2004 Finance for 2005. They are distributed in accordance with column B of table IV.
    The amounts corresponding to the payments referred to in 3, 5, 6 and 8 of II are levied on the share of the domestic consumer tax on energy products returned to the State. They are distributed in accordance with column C of table IV.
    IV. - The adjustments referred to in II shall be divided according to the following table:
    

    
    
    DEPARTMENT
    
    FRACTION
    [col. A]
    DIMINUTION
    of the paid product
    (in euros)
    [col. B]
    MONTANT
    payable
    (in euros)
    [col. C]
    TOTAL
    (in euros)

    Ain	1.063 021 %	― 19 523	10 706	817
    Aisne	0.953 169 per cent	0	0	0
    Allier	0.767 058 per cent	0	0	0
    Alpes-de-Haute-Provence	0.551 064 per cent	0	0	0
    Hautes-Alpes	0.42 244 per cent	0	270	270
    Alpes-Maritimes	1.595 219 per cent	0	0	0
    Ardèche	0.750 299 per cent	0	0	0
    Ardennes	0.649 131 per cent	0	0	0
    Ariège	0.391 371 per cent	0	0	0
    Aube	0.724 152 per cent	0	0	0
    Aude	0.734 892 per cent	0	0	0
    Aveyron	0.768 353 per cent	0	680	680
    Bouches-du-Rhône	2.302 998 per cent	0	0	0
    Calvados	1.113 857 per cent	0	0	0
    Cantal	0.577 611 per cent	0	12 771	12 771
    Charente	0.615 966 per cent	0	0	0
    Charente-Maritime	1.018 111 per cent	0	0	0
    Dear	0.641 026 per cent	0	0	0
    Corrèze	0.737 406 per cent	0	2 114	2 114
    Corse-du-Sud	0.217 297 per cent	0	2 618	2 618
    Haute-Corse	0.206 725 per cent	0	1 712	1 712
    Côte-d'Or	1.121 496 per cent	1 894	0	1 894
    Côtes-d'Armor	0.912 545 per cent	― 2,524	0	― 2,524
    Creuse	0.426 599 per cent	― 724	0	― 724
    Dordogne	0.772 167 per cent	1 096	0	1 096
    Doubs	0.861 145 per cent	0	1 216	1 216
    Drôme	0.827 378 per cent	0	3 520	3 520
    Eure	0.965 411 per cent	― 593	0	― 593
    Eure-et-Loir	0.834 456 per cent	0	0	0
    Finistère	1.038 605 per cent	0	404	404
    Gard	1.060 959 per cent	0	0	0
    Haute-Garonne	1.640 081 per cent	0	0	0
    Gers	0.459 848 per cent	0	0	0
    Gironde	1.783 822 per cent	0	580	580
    Hérault	1.286 823 per cent	0	0	0
    Ille-et-Vilaine	1.172 328 per cent	0	0	0
    Indre	0.590 284 per cent	0	0	0
    Indre-et-Loire	0.963 103 per cent	0	0	0
    Isère	1.812 837 per cent	0	0	0
    Jura	0.696 059 per cent	0	78	78
    Landes	0.738 648 per cent	0	23 679	23 679
    Loir-et-Cher	0.604 088 per cent	0	9 507	9 507
    Loire	1.101 352%	0	0	0
    Haute-Loire	0.600 908 per cent	0	11 494	11 494
    Loire-Atlantique	1.521 966 per cent	0	0	0
    Loiret	1.081 879 per cent	0	0	0
    Lot	0.611 362 per cent	0	0	0
    Lot-et-Garonne	0.523 372 per cent	0	0	0
    Lozère	0.411 312 per cent	0	0	0
    Hande-et-Loire	1.167 650 per cent	0	0	0
    Channel	0.952 694 per cent	0	0	0
    Marne	0.922 838 per cent	0	0	0
    Haute-Marne	0.589 299 per cent	0	4 862	4 862
    Mayenne	0.543 134 per cent	0	0	0
    Meurthe-et-Moselle	1.037 758 per cent	0	0	0
    Meuse	0.536 354 per cent	0	47 277	47 277
    Morbihan	0.920 246 per cent	0	0	0
    Moselle	1.551 326 per cent	0	9 385	9 385
    Nièvre	0.62 056 per cent	0	7 292	7 292
    North	3.074 180 per cent	0	0	0
    Oise	1.105 427 per cent	0	0	0
    Orne	0.695 054 per cent	0	0	0
    Pas-de-Calais	2.177 701 per cent	0	33 514	33 514
    Puy-de-Dôme	1.415 619 per cent	0	0	0
    Pyrenees-Atlantiques	0.964 448 per cent	0	0	0
    Hautes-Pyrénées	0.575 795 per cent	0	0	0
    Pyrenees-Orientales	0.6687 124 per cent	0	0	0
    Bas-Rhin	1.357 304 per cent	86 988	0	86 988
    Haut-Rhin	0.906 690 per cent	0	0	0
    Rhône	1.987 395 per cent	0	0	0
    Haute-Saône	0.45 645 per cent	0	0	0
    Saône-et-Loire	1.032 353 per cent	0	0	0
    Sarthe	1.042 032 %	0	25 261	25 261
    Savoie	1.140 359 per cent	8 191	0	8 191
    Haute-Savoie	1.274 127 %	0	8 262	8 262
    Paris	2.399 600 per cent	0	0	0
    Seine-Maritime	1.697 930 per cent	0	0	0
    Seine-et-Marne	1.891 172 per cent	0	0	0
    Yvelines	1.737 151 per cent	0	0	0
    Two-Sèvres	0.646 372 per cent	0	45 090	45 090
    Somme	1.069 572 %	― 5 264	0	― 5 264
    Tarn	0.658 476 per cent	0	0	0
    Tarn-et-Garonne	0.436 394 per cent	0	0	0
    Var	1.339 180 per cent	0	0	0
    Vaucluse	0.738 334 per cent	0	0	0
    Vendée	0.933 924 per cent	0	0	0
    Vienna	0.671 371 per cent	0	0	0
    Haute-Vienne	0.610 378 per cent	0	0	0
    Vosges	0.744 223 per cent	0	25 787	25 787
    Yonne	0.761 513 per cent	0	100 462	100 462
    Belfort Territory	0.217 512 per cent	0	0	0
    Essonne	1.516 779 per cent	0	0	0
    Hauts-de-Seine	1.984 843 per cent	0	0	0
    Seine-Saint-Denis	1.911 197 per cent	0	0	0
    Val-de-Marne	1.515 004 per cent	0	0	0
    Val-d'Oise	1.577 993 per cent	0	0	0
    Guadeloupe	0.690 838 per cent	― 4,408	0	― 4,408
    Martinique	0.515 971 per cent	0	0	0
    Guyane	0.333 310 per cent	0	0	0
    La Réunion	1.444 551 per cent	― 8 770	0	― 8 770
    Total	100%	― 139 975	388 541	248 566

    
    
    V. ― For 2012, the domestic consumer tax rate fractions on energy products mentioned in first paragraph of Article 40 of Law No. 2005-1719 of 30 December 2005 for 2006 are as follows:

    
    (In euros per hectolitre)

    
    
    

    
    REGION
    GAZOLE
    SUPERCARBURANT
    lead

    Alsace	4.72	6.69
    Aquitaine	4.39	6.21
    Auvergne	5.72	8.11
    Burgundy	4.12	5.83
    Brittany	4.76	6.74
    Centre	4.27	6.06
    Champagne-Ardenne	4.82	6,84
    Corse	9.71	13,72
    Franche-Comté	5.88	8.31
    Ile-de-France	12.05	17.05
    Languedoc-Roussillon	4.12	5.84
    Limousin	7.98	11,27
    Lorraine	7.23	10,23
    Midi-Pyrénées	4.68	6.61
    North - Pas-de-Calais	6.75	9,56
    Lower Normandy	5.09	7.19
    Haute-Normandie	5.02	7.11
    Pays de la Loire	3.97	5.63
    Picardy	5.30	7.49
    Poitou-Charentes	4.19	5.94
    Provence-Alpes-Côte d'Azur	3.93	5.55
    Rhône-Alpes	4.13	5.84

    
    
    
    VI. ― 1. It is paid in 2012 to the regions Alsace, Aquitaine, Auvergne, Bretagne, Ile-de-France, Nord - Pas-de-Calais, Haute-Normandie, Picardie, Provence-Alpes-Côte d'Azur and Rhône-Alpes, in application of theArticle 95 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €1,20,000 for compensation, for the years 2007 to 2012, of expenses relating to the associative agents participating in the exercise of the transferred jurisdiction relating to the general inventory of the cultural heritage.
    2. It is paid in 2012 to the Brittany region, pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of $110,038 for the adjustment, for the years 2010 and 2011, of the compensation for the management of waterway personnel transferred to January 1, 2010, as well as the positions found to be vacant in 2010 and 2011 after the transfer of services.
    3. In 2012, the amount of €71,396 is paid to the Brittany region, pursuant to section 32, in respect of the adjustment for the year 2011 of the compensation for the care of personnel holding waterway services transferred to January 1, 2010.
    4. It was paid in 2012 to the territorial community of Corsica and the metropolitan areas, in accordance with articles L. 4383-5 of the Public Health Code and L. 1614-2 of the general code of territorial authorities, an amount of 16 649 536 € corresponding to the adjustment, for the years 2010 to 2012, of the compensatory net charges resulting from the reform of the nursing state diploma in 2009.
    VII. ― The decrease made under 3 of VI and referred to in column C of the table to this VII is charged to the proceeds of the domestic consumer tax on the energy products attributed to the region of Brittany pursuant toArticle 40 of Act No. 2005-1719 of 30 December 2005 referred to above. The amounts for payments under 1, 2 and 4 of the VI shall be taken from the share of the domestic consumer tax on energy products returned to the State. They are distributed, respectively, in accordance with columns A, B and D of the following table:

    
    (In euros)

    
    
    

    
    
    REGION
    MONTANT
    payable
    (col. A)
    MONTANT
    payable
    (col. B)
    MONTANT
    to be taken
    (col. (C)
    MONTANT
    payable
    (col. D)
    
    TOTAL

    Alsace	261 429	0	0	206 729	468 158
    Aquitaine	43 571	0	0	770 057	813 628
    Auvergne	87 143	0	0	327 058	414 200
    Burgundy	0	0	0	538 048	538 048
    Brittany	217 857	110 038	― 71 396	479 818	736 317
    Centre	0	0	0	674 182	674 182
    Champagne-Ardenne	0	0	0	339 061	339 061
    Corse	0	0	0	72 224	72 224
    Franche-Comté	0	0	0	401 495	401 495
    Ile-de-France	130 714	0	0	3 508 789	3 639 504
    Languedoc-Roussillon	0	0	0	557 293	557 293
    Limousin	0	0	0	317 120	317 120
    Lorraine	0	0	0	825 430	825 430
    Midi-Pyrénées	0	0	0	484 538	484 538
    North - Pas-de-Calais	174 286	0	0	1 906 144	2 080 430
    Lower Normandy	0	0	0	474 693	474 693
    Haute-Normandie	43 571	0	0	561 508	605 079
    Pays de la Loire	0	0	0	570 076	570 076
    Picardy	174 286	0	0	725 507	899 793
    Poitou-Charentes	0	0	0	282 806	282 806
    Provence-Alpes-Côte d'Azur	43 571	0	0	965 573	1 009 145
    Rhône-Alpes	43 571	0	0	1 661 386	1 704 958
    Total	1 220 000	110 038	― 71 396	16 649 536	17 908 178

    
    
    
    Article 2 Learn more about this article...

    
    For 2012, the minimum values mentioned in 1° of Article 39 of Law No. 2011-1977 of 28 December 2011 for 2012 are fixed, respectively, at € 0.003 and € 0.002 per hectolitre and the maximum values mentioned in the 2° of the same II, respectively, at € 0.008 and € 0.006 per hectolitre.

    Article 3 Learn more about this article...

    
    For 2012, I of Article 1648 A of the general tax code is set at 423 291 955 €.

    Article 4 Learn more about this article...

    
    I. ― A fund, with EUR 50 million, is established to support the territorial authorities and their groupings that have contracted structured loans prior to the promulgation of this Act.
    The purpose of this fund is to provide assistance to local authorities and their groupings for which, after efforts on their revenues and expenses, the cost of refinancing their structured borrowings, in order to reduce their risk, would have a lasting impact on the balance of their budget as defined in the budget Articles L. 1612-4 and L. 1612-14 of the General Code of Territorial Communities.
    Communities wishing to register in this arrangement must submit a request by 30 September 2013 to the representative of the State in the department, who shall, for advice, take the competent regional auditors' chamber. The Commission shall decide within one month on the ability of the community to pay for the cost of refinancing its borrowings.
    These payments are conditional upon the signing, by 31 December 2013, of a convention between the representative of the State in the department and the territorial community or the beneficiary group. This agreement must include the amount of the grant and its staggering as well as the multi-year plan to return to the balance that the community or group undertakes. The draft convention may be submitted for advice to the competent regional board of accounts, which has a period of one month to decide on its stipulations.
    The signature of the representative of the State in the department can only take place after publication of a joint order of the Minister of Interior and ministers responsible for the local authorities and the budget that sets the amount of the aids.
    As an accessory, within the limit of 5 million euros, this fund can participate in the provision of support services to facilitate the management of the structured debt stock for the local authorities and their groupings with a population of less than 10,000. This is done within 50% of the costs incurred.
    This fund is managed on behalf of the State by the Service and Payment Agency referred to in Article L. 313-1 of the Rural Code and Maritime Fisheries.
    II. – This fund is funded:
    1° At a height of 25 million euros, by an exceptional sampling in 2012 on the product of fines of the traffic police defined in the b of the 1st B of Article 49 of Law No. 2005-1719 of 30 December 2005 for 2006;
    2° At 25 million euros, by the state.
    III. ― second sentence of article 49 of Act No. 2011-1977 of 28 December 2011 for 2012, the number: "32,677,000" is replaced by the number: "44,397,000".

  • PART II: PROVISIONS RELATING TO THE EQUILIBRE OF RESOURCES AND CHARGES Article 5 Learn more about this article...

    
    I. ― For 2012, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the variance of the expenses of the State budget are set out in the following amounts:

    
    (In millions of euros)

    
    
    

    
    
    RESOURCES
    CHARGES
    SOLD

    General budget
    Gross tax revenues/gross costs	3 641	7 531
    Less: Refunds and discounts	6 033	6 033
    Net tax revenues/net expenditures	2 392	1 498
    Non-tax revenues	1 371
    Total net income/net expenditure	― 3 763	1 498
    A deduction: Receipts for local authorities and the European Union	184
    Net requirements for the general budget	― 3 947	1 498	― 5 445
    Evaluation of competition funds and related appropriations	0	0
    Net requirements for the general budget, including competitive funds	― 3 947	1 498
    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
    Official publications and administrative information	0	0
    Annex budgets, including competition funds	0	0	0
    Special accounts
    Trust accounts	2 560	2 560	0
    Financial Competition Accounts	400	0	400
    Trade accounts (solde)			0
    Monetary accounts (solde)			0
    Special accounts balance			400
    General balance			― 5 045

    
    
    II. ― For 2012:
    1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:

    
    (In billions of euros)

    
    
    

    
    
    

    
    
    Need for funding
    Depreciation of long-term debt 55,5.5
    Depreciation of medium-term debt 42.4
    Depreciation of State debts 1.3
    Budgetary deficit 86.1
    Total 185.3
    Funding resources
    Medium- and long-term issuances (Treasurable bonds and fixed-rate treasury bills and annual interest), net of government and Public Debt Fund redemptions 178,0
    Cancellation of State securities by the Public Debt Fund ―
    Change in fixed-rate Treasury bills and pre-capped interests ― 10
    Variation in correspondent deposits 3.2
    Change in Treasury Account 2.4
    Other cash resources 11.7

    
    Total 185.3

    
    
    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. ― the limit for authorisation of paid employment by the State fixed for 2012 by the III of Article 23 of Law No. 2012-958 of 16 August 2012 for 2012 remains unchanged.

• PART OF PUBLIC POLICIES AND SPECIAL PROVISIONS
  • PART I: BUDGETARY AUTHORIZATIONS FOR 2012 Article 6 Learn more about this article...

    
    I. ― It is open to Ministers, for 2012, under the general budget, additional commitment authorizations and payment credits, respectively, amounting to €10,503,637,526 and €9,613,605,303 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 authorizations and payment credits, respectively, amounting to 2,902,452,178 € and 2,082,873,390 €, in accordance with the distribution by mission and programs in statement B annexed to this Act.

    Article 7 Learn more about this article...

    
    I. ― It is open to Ministers, for 2012, under the trust accounts, additional commitment authorizations and payment credits amounting to €2,585 million, in accordance with the distribution by mission and program given to State D annexed to this Act.
    II. ― It is cancelled, for 2012, under the trust accounts, commitment authorizations and payment credits amounting to €25,000, in accordance with the distribution by mission and programs in statement D annexed to this Act.

  • PART II: PERMANENT PROVISIONS

    
    

    
    I. ― NON-RATTACHIVE FISCAL MEASURES

    Article 8 Learn more about this article...

    
    I. ― Section 755 of the General Tax Code is reinstated as follows:
    "Art. 755.-The assets on a foreign life insurance account or contract and whose origin and terms of acquisition have not been justified under the procedure provided for in Article L. 23 C of the book of tax procedures shall be deemed to constitute, until proven otherwise, a property acquired free of charge subject to the expiry date of the time limits set out in the same Article L. 23 C, to the rights referred to in
    "These fees are calculated on the highest known value of the administration of the assets on the account or the life insurance contract in the ten years prior to the submission of the request for information or justification under section L. 23 C of the book of tax procedures, reduced by the value of the assets whose origin and terms of acquisition were justified. »
    II. ― The book of tax procedures is amended as follows:
    A. ― After the article L. 10, an article L. 10-0 A is inserted as follows:
    "Art. L. 10-0 A.-The administration may request third party disclosure of the taxpayer's account statements in order to review all of its account statements on the years in which the reporting obligations under the second paragraph of section 1649 A orArticle 1649 AA of the General Tax Code have not been complied with, without this review being the beginning of an accounting verification procedure or a personal tax review procedure.
    "These account statements may only be opposed to the taxpayer for income tax purposes under a procedure referred to in the first paragraph of this section, except for the purposes of last paragraph of Article 1649 A or the second paragraph of Article 1649 AA of the General Tax Code. »
    B. ― The first sentence of the third paragraph of Article L. 16 is supplemented by the words: "In particular, where the total of the amounts credited to its account statements is at least double its income reported or exceeds those of at least €150,000".
    C. ― Section 2 of Chapter I, Part I, Title II, is supplemented by a D titled "Control of financial accounts and life insurance contracts signed with organizations outside France" and which includes an article L. 23 C as follows:
    "Art. L. 23 C.-Where the obligation under the second paragraph of section 1649 A or theArticle 1649 AA of the General Tax Code has not been complied with at least once in the preceding ten years, the administration may request, regardless of a personal tax review procedure, the natural person subject to that obligation to provide within sixty days any information or justifications on the origin and terms of acquisition of the assets on the account or life insurance contract.
    "When the person has failed to respond to requests for information or justifications, the administration will issue a restraining order to complete the response within 30 days, specifying the additional response it wishes. »
    D. ― In I of section 5 of the same chapter I, a C is re-established entitled: "In the event of a lack of justifications for the origin and terms of acquisition of assets abroad" and which includes an article L. 71 re-established as follows:
    "Art. L. 71.-In the absence of an adequate response or failure to respond to requests for information or justification under section L. 23 C within the time limits provided for in the same section, the person shall be taxed ex officio under the conditions set out in section 755 of the General Tax Code.
    "The decision to implement this ex officio taxation is taken by a class agent Having at least one rank fixed by decree in the Council of State, which aims to this effect the notification provided for in Article L. 76 of this book. »
    E. ― The last paragraph of Article L. 180 is deleted.
    F. ― After the article L. 181, an article L. 181-0 A is inserted as follows:
    "Art. L. 181-0 A.-With the exception of the first paragraph of section L. 180 and section L. 181, the right of resumption of the administration relating to the taxes and rights referred to therein may be exercised until the expiry of the tenth year following that of the fact that these taxes or rights are generated when they are seated on property or rights mentioned in articles 1649 A, 1649 AA and 1649 AB of the General Tax Codeunless the requirement of taxes or rights relating to the corresponding property or rights has been sufficiently disclosed in the record or submitted to formality.
    "The same applies to the dependants of the solidarity tax on the fortune referred to in 2 of Article 885 W of the same code on the basis of the same property or rights when the declarative obligations provided for in Articles 1649 A, 1649 AA and 1649 AB of the said Code have not been complied with or that the enforceability of the rights relating to these same property or rights has not been sufficiently revealed by the Respondent's response to the application of the administration under section L. 23 A of this book, without the need for further research. »
    III. ― The I and the A to D of the II apply to applications made by the administration effective January 1, 2013.
    IV. ― The E and F of II shall apply to recovery periods that expire after the coming into force of this Act.

    Article 9 Learn more about this article...

    
    Article 1653 B of the General Tax Code is supplemented by two paragraphs as follows:
    "The Paris Departmental Conciliation Commission is competent when, under the other provisions of this Code, property is not located in the territorial jurisdiction of any other departmental conciliation commission.
    "For the purposes of this section, tangible property other than those mentioned in the first paragraph shall be deemed to be located instead of depositing the act or declaration referred to in section 667 or the solidarity tax return on property. »

    Article 10 Learn more about this article...

    
    I. ― The book of tax procedures is amended as follows:
    1° Article L. 170 is repealed;
    2° Section VII of Part I, Part I, Title II, is supplemented by an article L. 188 C as follows:
    "Art. L. 188 C.-Even if the recovery times are elapsed, the omissions or deficiencies of taxation revealed by a proceeding before the courts or by a contentious claim may be repaired by the administration of the taxes until the end of the year following that of the decision that ended the proceeding and, at the latest, until the end of the tenth year following that under which the taxation is due. »
    II. ― For taxation other than those mentioned inArticle L. 169 of the Tax Procedures BookI of this section shall apply to recovery periods expiring on or after the coming into force of this Act.

    Article 11 Learn more about this article...

    
    I. ― Section L. 16 B of the Tax Procedures Book is amended as follows:
    1° I is thus modified:
    (a) The words: "value-added tax" are replaced by the words: "business revenue taxes";
    (b) After the word: "inmates" are inserted the words: "or be accessible or available";
    2° After the IV, it is an inserted IV bis as follows:
    "IV bis. ― Where the occupant of the premises or his representative obstructs access to the documents or documents present on a computer medium, to their reading or seizure, mention is made to the record.
    "The agents of the tax administration can then make a copy of this support and seize it, which is sealed. They have fifteen days from the date of the visit to access the parts or documents present on the computer support placed under seal, to their reading and seizure, and to the return of the latter and its copy. This period shall be extended upon authorization granted by the judge of freedoms and detention.
    "For the sole purpose of allowing the reading of the pieces or documents present on the computer support placed under seal, the agents of the tax administration shall carry out the operations necessary for their access or clearing. These operations are carried out on the copy of the support.
    "The occupant of the premises or his representative is advised that he may attend the opening of the seals, the reading and seizure of the documents and documents present on this computer support, which are held in the presence of the judicial police officer.
    "A record describing the transactions carried out to access these documents and documents, their clearing and reading is prepared by the tax administration officers. An inventory of the seized documents and documents is annexed to it, if applicable.
    "The Minutes and Inventory are signed by the Tax Administration Officers and by the Judicial Police Officer as well as by the occupant of the premises or his representative; in his absence or in the event of a refusal to sign, mention is made at the record.
    "It is done with the restitution of the computer support and its copy. In the absence of the occupant of the premises or his representative, the administration shall, without delay, complete all diligence to return them. » ;
    3° The VI is thus amended:
    (a) In the first paragraph, after the word: "collected", the words are inserted: ", including treatments referred to in the third paragraph,"
    (b) It is added a paragraph to read:
    "In the presence of an accounting held by means of computerized systems seized under the conditions set out in this section, the administration shall communicate to the taxpayer, at the latest at the time of the submission of the rectification proposal provided for in the first paragraph of section L. 57 or the notification provided for in section L. 76, in the form of dematerialized or not at the time of the choice of the latter, the nature and result of the computer processing carried out on the seizure that contribute to the accounting The taxpayer is informed of the names and administrative addresses of the agents by whom, and under whose control, the operations are carried out. »
    II. ― Article L. 74 of the same book is supplemented by a paragraph as follows:
    "These provisions also apply to the control of the taxpayer referred to in I of section L. 16 B where the administration has found in the conditions set out in IV bis of the same section, in the premises occupied by that taxpayer, or by its representative in law or in fact whether it is a legal person, that it is obstructed access to documents or documents on a computer basis, to their reading or to their seizure. »
    III. ― Section I, section I, section I, section II, of the General Tax Code, is supplemented by an article 1735 quater as follows:
    "Art. 1735 quater.-The obstacle to access to documents or documents on a computerized basis, to their reading or seizure, referred to in the IV bis of Article L. 16 B of the book of tax procedures results in the application of a fine equal to:
    "1° 10 000 €, or 5% of the rights recalled if the latter amount is higher, when this obstacle is found in the premises occupied by the taxpayer referred to in I of that same section;
    "2° 1,500 € in other cases, ranged to €10,000 when this obstacle is found in the premises occupied by the representative in law or in fact of the taxpayer mentioned in the same I."
    IV. ― Section L. 16-0 BA of the Tax Procedures Book is amended as follows:
    1° I is thus modified:
    (a) In the first paragraph, the words: "of the current period for which" are replaced by the words: "times for which";
    (b) After the word: "reiteration", the end of the 3° a is thus written: "purchases, sales or benefits not accounted for; » ;
    (c) After the 4°, it is inserted a 5° as follows:
    « 5° Reiterated lack of compliance with the declarative obligation provided for in the 2 of Article 287 of the General Tax Code, ”
    (d) The first sentence of the penultimate paragraph is supplemented by the words: ", apart from the cases in which the offence referred to in 1 of Article 1746 of the General Tax Code has been found";
    2° After the Ibis, an I ter is inserted as follows:
    "I ter. ― Where an offence referred to in 4° of I has been found by supervisors other than those of the administration of taxes and that the latter have been informed under the conditions set out in sections L. 82 C or L. 101, they may, as part of one of the procedures set out in the first paragraph of this section, in the event of circumstances that may threaten the recovery of a tax claim of the nature referred to in that section.
    "The tax flogging report is signed by tax administration officials as well as by the taxpayer, except for cases in which the offence referred to in 1 of Article 1746 of the General Tax Code was found. In the event of a refusal to sign, mention is made in the minutes.
    "The original record is retained by the administration of taxes and is notified to the taxpayer. » ;
    3° In II and in the last paragraph of the V, the word "entries" is replaced by the word "measures".
    V. ― Article L. 252 B of the same book is amended as follows:
    1° I is thus modified:
    (a) In the first paragraph, the words: "preservative seizures" are replaced by the words: "One or more precautionary measures referred to in Articles L. 521-1 to L. 533-1 of the Code of Civil Enforcement Procedures";
    (b) In the second paragraph of the first paragraph, the words: "expenditure for the current year or fiscal year" are replaced by the words: "or gross non-tax revenues made under each year or fiscal year";
    (c) In the first sentence of 2°, the words: "the current year or exercise" are replaced by the words: "every year or exercise";
    (d) At 3°, the words: "the current period" are replaced by the words: "every period";
    (e) It is added a 4° as follows:
    « 4° For the fine mentioned at theArticle 1740 B of the General Tax Codethe amount of that fine. » ;
    2° II is thus amended:
    (a) In the first paragraph, the words: " seizures" are replaced by the words: "measures" and the words: "the seizures" are replaced by the words: "the measures";
    (b) In the last paragraph, the words " seizures" are replaced by the words "preservative measures" and the words "immediate release of these seizures" are replaced by the words "immediate release";
    3° In the third, the word: " seizures" is replaced by the word "measures".
    VI. ― In article L. 552-3 of the Administrative Justice Code, the word " seizures" is replaced by the word "measures".
    VII. ― Section 1740 B of the General Tax Code is amended as follows:
    1° I is thus modified:
    (a) In the first paragraph, the reference: "and I bis" is replaced by the reference: "to I ter";
    (b) The second paragraph is supplemented by a sentence as follows:
    "It is also increased to €10,000 if, on that same date, the taxable income established under the conditions set out in section 1649 quater-0 B bis exceeds the threshold of the fourth instalment of the income tax scale set out in section 197 I. » ;
    (c) The last paragraph is supplemented by a sentence as follows:
    "It is also increased to €20,000 if, on that same date, the taxable income established under the conditions set out in section 1649 quater-0 B bis exceeds the threshold of the fifth tranche of the income tax scale set out in section 197 I. » ;
    (d) It is added a paragraph to read:
    "This same amount is increased to €30,000 if, on the date of tax flogging, the taxable income established under the conditions set out in section 1649 quater-0 B bis exceeds the threshold of the sixth tranche of the income tax scale set out in section 197 I. » ;
    2° In the first sentence of II, the reference: "and I bis" is replaced by the reference: "to I ter".
    VIII. 1. The book of tax procedures is amended as follows:
    (a) In article L. 188 B, the reference: "3°" is replaced by the reference: "5°";
    (b) After the 3° of the article L. 228, are inserted from the 4° and 5° as follows:
    « 4° fictitious or artificial tax domicile abroad;
    « 5° Either any other maneuver intended to derail the administration. »
    2. In the second paragraph of Article 28-2 of the Code of Criminal Procedure, the reference: "3°" is replaced by the reference: "5°".

    Article 12 Learn more about this article...

    
    I. ― After the 4 bis of Article 283 of the General Tax Code, a 4 ter is inserted as follows:
    "4 ter. The condition in favour of which a delivery of land-based motor vehicles was made and that knew or could not ignore that all or part of that delivery or any prior delivery of the same vehicles could not benefit from the regime provided for in section 297 A is jointly and severally obliged to pay, with any party to that delivery or any other prior delivery of the same vehicles, the fraudulently-elected tax. »
    II. ― I is applicable to deliveries of ground-based motor vehicles made effective January 1, 2013.

    Article 13 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    1° After article 564 undecies, an article 564 duodecies is inserted as follows:
    "Art. 564 duodecies.-I. ― Packages, cartridges and all packagings of cigarettes are, when they are imported, introduced, exported, shipped or marketed, coated with a unique, secure and indelible identification mark, which ensures their authentication and traceability as well as access to information relating to the movements of these cigarettes.
    "The information referred to in the first paragraph shall be recorded in automated personal data processing implemented by and at the expense of persons engaged in the activities referred to in the same first paragraph. These treatments, when established in France, are subject to Act No. 78-17 of 6 January 1978 related to computing, files and freedoms. The persons responsible for these treatments are obliged to inform the persons involved in these treatments.
    “II. ― Any person responsible for the treatments referred to in I is required to ensure the reliability of the information in order to establish the link between the product covered by the identification mark and such information.
    "III. ― The information referred to in the first paragraph of I shall be retained for a period of three years from the date of their integration into treatments.
    "IV. ― A decree in the Council of State, taken after the advice of the National Commission of Computer Science and Freedoms, sets out the conditions for approving the unique identification mark and determines the categories of data subject to computer processing. » ;
    2° In the first sentence of section 1825, the word "planned" is replaced by the word "reported" and the words "eight days" are replaced by the words "not exceeding three months".
    II. ― After the chapter I quater of title II of the book of tax procedures, a chapter I is inserted, which reads as follows:

    
    Chapter I

    
    
    « Consultation on automated data processing for tobacco product packaging marking
    "Art. L. 80 N.I. ― To search and find out the offences provided for in General Tax Code Tobacco, customs officials of categories A and B have access to the information contained in the treatments provided for in section 564 duodecies of the same code, using the unique, secure and indelible identification mark referred to in this same article.
    "The costs associated with access to these treatments are borne by the persons responsible for these treatments who are engaged in the activities referred to in the first paragraph of section 564 duodecies.
    "In the event of an offence, the outcome of the consultation referred to in the second paragraph is indicated on any document, regardless of the basis, annexed to the minutes of the offence.
    “II. ― A decree in the Council of State, taken after the advice of the National Commission of Computer Science and Freedoms, sets out the terms of access to the data referred to in I by the customs officers mentioned in the same I."
    III. ― The Customs Code is amended as follows:
    A. ― Article 67 bis-1 is amended as follows:
    1° In the first paragraph, after the word: "infringement" are inserted the words: "import, export or";
    2° After 2°, five sub-paragraphs are inserted:
    « 3° When the offence is committed using an electronic means of communication, use a borrowing identity for the acquisition of narcotics products. In this context, authorized customs officers may also:
    “(a) Participate under a pseudonym in electronic exchanges;
    “(b) Be in contact under this pseudonym with persons likely to be the perpetrators of the offence;
    "(c) Extract, acquire under this pseudonym or retain data on persons who may be the perpetrators of the offence and on bank accounts used.
    "The exemption of liability provided for in the first paragraph of this section shall also apply, for acts committed solely for the purpose of carrying out the narcotics acquisition operation, to persons required by customs officers to enable the conduct of this operation. » ;
    3° Before the last preambular paragraph, a subparagraph shall read:
    "The disclosure of the borrowing identity of Customs officers who have made the acquisition is subject to the penalties set out in Article 67 bis V of this Code. » ;
    4° In the last paragraph, the words "detention" are replaced by the words "import, export or unlawful detention of manufactured tobacco and".
    B. ― After chapter IV of title II, a chapter IV bis is inserted as follows:

    
    “Chapter IV bis

    
    

    
    « Consultation on Automated Treatments
    Data for Customs Control

    
    "Art. 67 quinquies.-To search for and observe the offences provided for in this tobacco code, customs officials in categories A and B have access to the information contained in the treatments provided for in Article 564 duodecies of the General Tax Code, under the conditions provided for in Article L. 80 N of the Book of Tax Procedures.
    "In the event of a finding of an offence, the result of the consultation of the information referred to in the first paragraph of this section is indicated on any document, regardless of the support, annexed to the minutes of the offence. »

    Article 14 Learn more about this article...

    
    I. ― The book of tax procedures is amended as follows:
    A. ― The I of Article L. 47 A is amended as follows:
    1° In the first sentence, the words: "can satisfy" are replaced by the word: "satisfied" and, after the word: "delivering", are inserted the words: "at the beginning of control operations";
    2° The first sentence becomes the first paragraph;
    3° After the first sentence, a sub-item reads as follows:
    "The first paragraph of this section also applies to records of any taxpayer's accounting records submitted by the taxpayer General Tax Code the obligation to hold and submit accounting records other than those mentioned in the first paragraph of the same article 54 and whose accounting is maintained by computerized systems. » ;
    4° The last two sentences become the third paragraph;
    5° The last sentence is as follows:
    "The administration destroys, before recovery, copies of the files transmitted. »
    B. ― At the beginning of the III of Article L. 52, it is added a paragraph as follows:
    "III. ― In the event of the implementation of Article L. 47 A, the three-month period provided for in this section is suspended until the copy of the records of the accounting records is submitted to the administration. »
    C. ― In the second paragraph of Article L. 74, the reference to "II" is replaced by the reference to "I and II".
    II. ― After Division 2 of Section 1 of Chapter II of Book II of the General Tax Code, a division 2 bis is inserted as follows:
    "2 bis. Failure to present accounting in dematerialized form.
    "Art. 1729 D.-The lack of presentation of accounting in accordance with the terms set out in I of Article L. 47 A of the Tax Procedures Book is subject to an equal fine:
    « 1° In the absence of an increase, 5 ¢ of the reported revenue per year subject to control or 5 ¢ of the amount of the gross revenues reported per year subject to control;
    « 2° In the event of an increase, 5 ¢ of the revenue raised per year subject to control or 5 ¢ of the amount of the gross revenues raised per year subject to control;
    « 3° A 1 500 € when the fine amount mentioned in 1° and 2° is less than that sum. »
    III. ― I and II apply to controls for which the audit notice is sent after January 1, 2014.

    Article 15 Learn more about this article...

    
    I. ― Article 13 of the General Tax Code is supplemented by a 5 in this section:
    « 5.1. For the purposes of the 3 and by derogation from the provisions of this Code relating to the taxation of surplus-values, the proceeds resulting from the first assignment in an expensive capacity of the same temporary usufruct or, if higher, the Veal Value of that temporary usufruct may be taxed on behalf of the assignor, natural person or partnership or group that falls under sections 8 to 8 ter, in the class of income to which is attached,
    "Where the temporary usufruct is related to property or rights that may provide or may provide income under different categories, the proceeds resulting from the assignment of this temporary usufruct, or, where applicable, its Veal Value, shall be taxable in each of these categories in proportion to the ratio between, on the one hand, the Veal Value of Goods or Rights whose Revenues relate to the same class and, on the other, the
    “2. For the purposes of 1 of this 5 and failing to be able to determine, on the day of the assignment, a class of income, the product resulting from the assignment of temporary usufruct, or, where applicable, its venal value, is imposed:
    “(a) In the land income category, without the application of Part II of Article 15, where the temporary usufruct is related to a real estate or to shares of companies, groupings or organizations, whatever the form, not subject to corporate tax and preponderance within the meaning of Articles 150 UB or 244 bis A;
    “(b) In the category of movable capital income, where the temporary usufruct is related to securities, social rights, securities or rights relating to them, or to securities representative of the same values, rights or securities referred to in Article 150-0 A;
    "(c) In the non-commercial profit category, in other cases. »
    II. ― I is applicable to the costly assignments of a temporary usufruct effective November 14, 2012.

    Article 16 Learn more about this article...

    
    I. ― The building and housing code is thus modified:
    1° In the second sentence of Article L. 31-10-3, the amounts: "43,500 €" and "26,500 €" are replaced, respectively, by the amounts: "36 000 €" and "16,500 €";
    2° Section L. 31-10-9 is amended as follows:
    (a) In the second sentence of the first paragraph, the rate: "40%" is replaced by the rate: "35%";
    (b) The second preambular paragraph is replaced by two subparagraphs:
    "However, for new housing units whose overall level of energy performance is higher than one or more levels established by decree, the quotity mentioned in the first paragraph of this article is increased to a rate that cannot exceed 40%.
    "For dwellings intended to be occupied by holders of lease-accession contracts referred to in the first paragraph of Article L. 31-10-2 and not complying with the energy performance condition mentioned in that article, this quotity is lowered at a rate that cannot be more than 30% or less than 5%. » ;
    3° After the word "split", the end of the second paragraph of Article L. 31-10-11 is thus written: "or the total amount thereof, in two periods. For each period, the refund is made by constant monthly payments. However, when the refund deferred relates to the full amount of the loan, these monthly payments are void during the first period set out in section L. 31-10-12. » ;
    4° The last three paragraphs of section L. 31-10-12 are replaced by a paragraph as follows:
    "The total loan repayment period cannot exceed twenty-five years. »
    II. ― I applies to loans issued as of January 1, 2013.

    Article 17 Learn more about this article...

    
    In the first paragraph and in the third paragraph 2 of Article 163 quatervicies of the General Tax Codethe year: "2012" is replaced by the year: "2013".

    Article 18 Learn more about this article...

    
    I. ― The same code is amended:
    A. ― At the beginning of the first paragraph of Article 150-0 B, the words are added: " Subject to the provisions of Article 150-0 B ter,".
    B. ― After article 150-0 B bis, an article 150-0 B ter is inserted as follows:
    "Art. 150-0 B ter.-I. ― The imposition of the surplus-value made, directly or by interposed person, as part of a contribution of securities, social rights, securities or related rights as defined in section 150-0 A to a corporation subject to corporate tax or equivalent tax shall be deferred if the conditions set out in III of this section are met. The taxpayer refers to the amount of the surplus-value in the return under section 170.
    "Intakes with relief remain subject to Article 150-0 A where the amount of the relief received exceeds 10% of the nominal value of the securities received.
    "It is terminated on occasion:
    « 1° Of the expensive assignment, the redemption, the refund or cancellation of the securities received in compensation for the contribution;
    « 2° From the assignment in an expensive capacity, the redemption, the refund or cancellation of the securities made, if this event occurs within a period of time, discounted from date to date, three years from the intake of the securities. However, it is not terminated the deferral of taxation when the corporation beneficiary of the contribution cedes the securities within three years from the date of the contribution and undertakes to invest the proceeds of their assignment, within two years from the date of the assignment and to the extent of at least 50% of the amount of that product, in the financing of a commercial, industrial, artisanal, Failure to comply with the reinvestment condition puts an end to the tax deferral for the year in which the two-year period expires;
    « 3° Of the transfer in an expensive capacity, of redemption, refund or cancellation of shares or rights in the interposed companies or groups;
    « 4° Or, if this event is prior, when the taxpayer transfers his tax home outside France under the conditions set out in section 167 bis.
    "The end of the tax deferral shall result in the imposition of the surplus-value under the conditions set out in section 150-0 A, without prejudice to the delayed interest set out in section 1727, deducted from the date of the contribution of the securities, in the event of a breach of the condition of reinvestment referred to in paragraph 2 of this I.
    “II. ― In the event of transmission by way of donation or manual donation of the titles mentioned in 1° of the I of this article, the donee mentions, in the proportion of the securities transmitted, the amount of the surplus-value deferred in the declaration provided for in Article 170 if the company referred to in 2° of the same I is controlled by the donee under the conditions provided for in 2° of the III. These conditions are appreciated on the date of transmission, taking into account the rights held by the donee at the end of the transfer.
    "The deferral surplus value is imposed on behalf of the donee and under the conditions provided for in section 150-0 A:
    « 1° In the event of the transfer, return, refund or cancellation of securities within 18 months of their acquisition;
    « 2° Or when the conditions mentioned in 2° of I of this article are not complied with. Failure to comply with the reinvestment condition puts an end to the tax deferral for the year in which the two-year period expires. The delayed interest in section 1727, deducted from the date of the donor's contribution of the securities, is applicable.
    "The length of detention to be retained by the donee is deducted from the date of acquisition of the securities by the donor. The cost of the acquisition on a free basis is charged against the amount of the deferred surplus value.
    "The 1st of this II does not apply in the case of disability that corresponds to the classification in the second or third of the categories provided for inArticle L. 341-4 of the Social Security Code, termination or death of the donee or his or her spouse or partner bound by a civil pact of solidarity subject to common taxation.
    "III. ― The tax deferral is subject to the following conditions:
    « 1° The contribution of securities is made in France or in a Member State of the European Union or in a State or territory that has entered into a tax agreement with France containing an administrative assistance clause to combat tax fraud and evasion;
    « 2° The contribution recipient corporation is controlled by the taxpayer. This condition is appreciated on the date of the contribution, taking into account the rights held by the taxpayer at the end of the contribution. For the purposes of this condition, a taxpayer is considered to be controlling a corporation:
    “(a) When the majority of voting rights or rights in the social benefits of society are held, directly or indirectly, by the taxpayer or through his or her spouse or ascendants or descendants or their brothers and sisters;
    “(b) When it has the majority of voting rights or rights alone in the social benefits of that corporation under an agreement with other partners or shareholders;
    "(c) Or when it actually exercises the decision-making power.
    "The taxpayer is presumed to exercise this control when it has, directly or indirectly, a fraction of the voting rights or rights in social benefits equal to or greater than 33.3% and no other partner or shareholder holds, directly or indirectly, a fraction greater than his or her own.
    "The taxpayer and one or more persons acting in concert are considered to jointly control a corporation when they determine in fact the decisions made in a general assembly.
    "IV. ― Where the securities received in compensation for the contribution or the securities of the interposed groups or companies are themselves the subject of a contribution, the imposition of the surplus-value made on that occasion is carried forward under the same conditions. The taxpayer refers to the amount of this surplus-value and surplus-values previously deferred to in the return under section 170.
    "The initial deferral shall be terminated in the event of an expensive assignment, redemption, refund or cancellation of the new securities received in exchange or in the event of any of the events mentioned in 1° to 4° of the I of this section, where the securities received in remuneration of the contribution or the securities of the interposed groups or companies are themselves the subject of an exchange benefiting from the stay of taxation set out in
    "V. ― In the event of the occurrence of one of the events provided for in 1 to 4° of the I and in the second paragraph of the IV, the tax deferral of the surplus-value shall be terminated in the proportion of the debts in an expensive, redeemed, refunded or cancelled manner.
    "VI. ― A decree in the Council of State sets out the conditions for the application of this article, including the declarative obligations of taxpayers and companies receiving the contribution of securities. »
    C. ― Section 167 bis is amended as follows:
    1° In II, after the reference: "150-0 B bis", the reference is inserted: ", 150-0 B ter";
    2° 1 of the VII is thus amended:
    (a) After the word: "to which", the end of the first sentence of the a is thus written: "taxations provided for in 150-0 B ter and 150-0 D bis applies. » ;
    (b) It is added a f as follows:
    “f. An expensive assignment, redemption, refund or cancellation of the securities or rights received in compensation for the contribution or titles or rights made or of the shares or rights in the companies or groups interposed in accordance with section 150-0 B ter, for the tax relating to the surplus-values deferred under the same section. »
    D. ― In the last paragraph of section 170, after the words: "taxation under application", the reference is inserted: "section 150-0 B ter and".
    II. I is applicable to contributions made as of November 14, 2012.
    III. ― Article 150-0 D bis II of the General Tax Code is amended as follows:
    1° The second sentence of the second paragraph of the second paragraph becomes the second paragraph of the same b;
    2° Au b du 3°, après le mot : « au », est inserted la reference : « first paragraph du ».

    Article 19 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2012-661 DC of 29 December 2012. ]

    Rule 20 Learn more about this article...

    
    I. ― The 1st of 5 of Article 38 of the General Tax Code is amended as follows:
    1° The beginning of the first sentence is thus written: "With the exception of the amounts distributed under theArticle L. 214-17-2 of the Monetary and Financial Codeprofit... (the rest without change). » ;
    2° It is added a paragraph to read:
    "Amounts distribuable under the same section L. 214-17-2 shall be included in the taxable result of the fiscal year in which they are distributed and shall be excluded from the tax system of long-term surplus-values, subject to the provisions of 2° of this 5; "
    II. – I applies to amounts distributed as of January 1, 2013.

    Article 21 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― The first paragraph of Article 119 bis is supplemented by the words: "when they benefit from persons who have their seat in France or abroad or who do not have their tax domicile in France".
    B. ― At the end of section 125 quater and the first paragraph of section 131, the words: "exempt from the deduction to the source" are replaced by the words: "exempt from the deduction to the source provided for in Article 119 bis and from the deduction provided for in Article 125 A".
    C. ― In the first paragraph of Article 130, after the word "source", the words are inserted: "as provided for in Article 119 bis 1 and the sampling provided for in Article 125 A I".
    D. ― The first paragraph of 2 of Article 131 ter and Articles 133 and 138 is supplemented by the words: "as provided for in 1 of Article 119 bis and the sampling provided for in I of Article 125 A".
    E. ― On the 1st of section 132 bis and sections 136 and 146 quater, after the word "source", the words are inserted: "as provided in 1 of Article 119 bis and the sampling provided for in Article 125 A".
    F. ― Section 131 ter A is supplemented by the words: "and the sampling provided for in Article 125 A I."
    G. ― Article 131 sexies is amended as follows:
    1° In the first paragraph of the I, the words: "or sampling provided for in sections 119 bis and" are replaced by the words: "to the source provided for in 1 and 2 of section 119 bis and the sampling provided for in the III of the article";
    2° In the first paragraph of II, the words: "or the sampling provided for in sections 119 bis and" are replaced by the words: "to the source provided for in 1 and 2 of section 119 bis and the sampling provided for in the III of the article".
    H. ― In the first paragraph of articles 139 ter and 143 quater, after the word "source" are inserted the words "as provided in 2 of Article 119 bis".
    I. ― On 1 of 1672, the second occurrence of the word "by" is replaced by the word "for".
    J. ― The first sentence of Article 1678 bis is amended as follows:
    1° At the beginning, the words: " Subject to the provisions of Article 125 A" are deleted;
    2° After the word: "source", the end is thus written: "as provided for in Article 119 bis and the sampling provided for in Article 125 A."
    II. ― I applies to revenues collected as of January 1, 2013.

    Article 22 Learn more about this article...

    
    I. ― Section 167 bis of the General Tax Code is amended as follows:
    A. ― After the 2 of I, it is inserted a 2 bis as follows:
    "2 bis. The latent surplus-value calculated under the conditions provided for in the first paragraph of 2 of this article shall be reduced from the detainment period provided for in 1 of Article 150-0 D under the conditions provided for in that same 1.
    "For the application of the first paragraph of this 2 bis to the slaughter referred to in 1 of Article 150-0 D, the transfer of the tax home is assimilated to an expensive assignment. »
    B. ― The second bis, in its drafting from section 10 of Act No. 2012-1509 of 29 December 2012 on Finance for 2013, is amended as follows:
    1° After the reference: "II bis", the reference is inserted: "1. » ;
    2° After the first occurrence of the word "tax", the words "on income" are inserted;
    3° After the words: "this article" are inserted twice, the words: "with the exception of those imposed under the conditions set out in 2 of this II bis";
    4° Three subparagraphs are added:
    "The tax rate of surplus-values and receivables referred to in I and II of this section and imposed under the conditions of first paragraph of this 1 shall be equal to the ratio between, on the one hand, the tax calculated under the conditions of the same first paragraph and, on the other hand, the sum of the surplus-values and receivables determined under the conditions of I and II with the exception of those imposed under the conditions of 2 of this II bis.
    “2. The surplus-values and receivables referred to in I and II may, on an option by the taxpayer, be imposed under the conditions set out in 2 bis of section 200 A when the conditions for the same 2 bis are met.
    "For the application of the first paragraph of this 2 to the latent surplus-values found under the conditions of I, the transfer of the tax domicile is assimilated to an expensive assignment. »
    C. ― 1 of the V is supplemented by five paragraphs as follows:
    "The amount of guarantees that the taxpayer is required to make prior payments to his or her transfer of tax domicile outside France for the stay of payment provided for in this 1 shall be equal to:
    "1° 19% of the total amount of surplus-values and receivables referred to in I and II and imposed under the conditions provided for in 2 of II bis;
    "2° 30% of the total amount of surplus-values and receivables referred to in I and II and imposed under the conditions provided for in 1 of II bis.
    "In the month following the receipt of the tax notice issued under the surplus-values and receivables tax referred to in 2° of this 1, the taxpayer shall, if any, provide additional guarantees to ensure the recovery of the tax calculated under the conditions of 1 of the II bis in the amount of the difference between that amount of tax and the amount of the guarantee constituted prior to the transfer of the tax domicile outside France.
    "When the amount of tax calculated under the conditions of 1 of II bis is less than the amount of guarantees made prior to the transfer of tax domicile outside France, the taxpayer may apply to the accountant responsible for recovery for the lifting of these guarantees to the difference between the amount of these guarantees and the amount of tax referred to above. »
    D. ∙ The VII is amended as follows:
    1° The first is amended:
    (a) In the first paragraph of b, the reference: "even I" is replaced by the reference: "II bis";
    (b) In c, the words "II in title" are replaced by the words "II bis in respect of";
    (c) After the d, it is inserted a d bis as follows:
    "(d bis) The expiry of the reinvestment period referred to in paragraph 3 of Article 150-0 D bis, for tax relating to the amount of the surplus-value deferred under the same section, net of social levies, which was not reinvested under the conditions set out in that same section;"
    2° 2 is thus amended:
    (a) In the first paragraph, the words: "established under the conditions of I, with the exception of the tax relating to claims referred to in second paragraph of 1 of the same I," are replaced by the words: "calculated under the conditions of II bis for latent surplus-values referred to in the first paragraph of 1 of the I" and the reference: "to the same 1" is replaced by the reference: "to the same paragraph";
    (b) The second paragraph is amended to read:
    ― the words "established under the conditions of I of this Article" are replaced by the words "calculated under the conditions of II bis for latent surplus-values referred to in the first paragraph of 1 of I";
    ― the reference: "1 of the same I" is replaced by the reference: "even paragraph";
    3° In the last two paragraphs of the 3, the words "conditions of the II" are replaced by the words "conditions of the II bis";
    4° The first sentence of 4 is amended as follows:
    (a) After the first occurrence of the word: "tax", the words are inserted: "calculated under II bis";
    (b) At the end, the reference: "even I" is replaced by the reference: "II bis";
    E. ― The VIII is thus amended:
    1° In the first paragraph of 1, the reference: "even I" is replaced by the words: "II bis related to the latent surplus value found in accordance with I on the titles concerned by one of the above-mentioned events";
    2° In 2, the reference: "I" is replaced by the words: "II bis related to the latent surplus-value found in accordance with I on the titles concerned by one of the above-mentioned events";
    3° The 3 is thus modified:
    (a) In the first and second paragraphs, after the word "planned", the reference is inserted: "at 1 of Article 150-0 D or";
    (b) In the first paragraph, after the word "according", the words ", as the case may be, at 2 bis or" and the reference: "even I" shall be replaced by the words: "II bis relating to the latent surplus-value found in accordance with I on the titles concerned by the said assignment";
    4° The 4 is thus modified:
    (a) After the words: "tax", the end of the first paragraph is thus written: "calculated under the conditions of the II bis relating to the latent surplus-value found in accordance with I on the securities concerned by one of the above-mentioned events is deflated or returned if it had been paid the year following the transfer of tax domicile outside France. » ;
    (b) The second paragraph reads as follows:
    "The less-value referred to in the second paragraph of 3 of this VIII, reduced if any of the slaughters referred to in 1 of Article 150-0 D and 150-0 D ter under the conditions set out in the second paragraph of 3 of this VIII, carried out in a State referred to in IV, shall be liable, under the conditions set out in 11 of section 150-0 D, on taxable surplus-values under section 244 bis B or, where the taxpayer relocates its tax home in France, on taxable surplus-values in accordance with section 150-0 A."
    F. ― After the VIII, an VIII bis is inserted as follows:
    « VIII bis ― 1. If, in the event of the occurrence of an expensive assignment of securities, the conditions set out in 2 bis of Article 200 A is fulfilled when it was not in the year of the transfer of tax domicile outside France and the taxpayer opts for the taxation of the latent surplus-value found in accordance with the I of this section under the conditions set out in that same 2 bis, the income tax calculated under the 1 of the II bis of this section relating to the surplus-value of the same amount determined in accordance with the I on the securities concerned by the
    "The income tax surplus is deflated or returned. In this case, the taxpayer provides, in support of the statement referred to in 3 of the IX, the determinable elements.
    “2. This 2 applies where the following conditions are met:
    “(a) The surplus-values and receivables determined under the conditions set out in I and II were imposed under the conditions of 1 of II bis for the year of the transfer of tax domicile outside France;
    “(b) The taxpayer does not benefit from 1 of this VIII bis in respect of the latent surplus value found in accordance with the I concerned by any of the events set out in the VII.
    "Whenever each event under the same VII occurs, the amount of income tax due, to be deducted or returned, shall be calculated by applying to the surplus-value or final debt concerned by that event the tax rate defined in the second paragraph of 1 of the II bis.
    "However, on an express request from the taxpayer, the amount of income tax due, to be deducted or to be returned, may be calculated by applying the first paragraph of 1 of the II bis to all final surplus-values and receivables and then by holding the amount of tax so calculated corresponding to the only surplus-value or receivable concerned by the event referred to in the VII.
    "This option, which must be exercised during the occurrence of the first event under the same VII affecting a surplus-value or debt referred to in I or II, is irrevocable and applies to all surplus-values and receivables determined under the conditions set out in these same I and II.
    "The income tax surplus is deflated or returned. In this case, the taxpayer provides, in support of the statement referred to in 3 of the IX, the determinable elements. »
    G. ― 3 of the IX is thus amended:
    1° In the first sentence of the first paragraph, the word "specified" is replaced by the word "taxable";
    2° The second paragraph is amended to read:
    (a) The words: "paid under I in" are replaced by the words: "calculated under II bis and paid the following year";
    (b) The words are added: "related to the latent surplus-value found on the titles concerned by one of the above-mentioned events";
    3° At the end of the third paragraph, the words: "established under the conditions of I and II" are replaced by the words: "calculated under the conditions set out in II bis for surplus-values found on the titles concerned by one of the above-mentioned events".
    II. ― After Article L. 171 of the Tax Procedures Book, an article L. 171-0 A is inserted as follows:
    "Art. L. 171-0 A.-Even if the recovery periods provided for in the first paragraph of section L. 169 are elapsed, the administration shall, for the control of income tax and social levies relating to each gain, surplus-value or receivable referred to in the above-mentioned section I or II of Article 167 bis of the General Tax Codea new right of recovery that is exercised until the end of the third year following that of the realization of the event set out in the VII of the same article 167 bis that affects the said gain, surplus value or debt. »
    III. ― Taxpayers who transferred their tax home out of France between September 28 and December 31, 2012 and requested to benefit from the stay of payment provided for in V of Article 167 bis of the General Tax Code are required, if any, to provide, by March 31, 2013, an additional guarantee for the recovery of the tax calculated at the rate of 24% under the B of Article 10 of Act No. 2012-1509 of 29 December 2012 the difference between this amount of tax and the amount of the guarantee constituted to ensure the recovery of the tax initially calculated at the rate of 19%.
    IV. ― I applies to tax home transfers outside of France effective January 1, 2013.
    II applies to non-France tax home transfers that occurred on March 3, 2011.

    Article 23 Learn more about this article...

    
    I. ― Article 199 quater C of the General Tax Code is thus written:
    "Art. 199 quater C.- Contributions paid to trade union organizations representative of employees and public servants within the meaning ofArticle L. 2121-1 of the Labour Code are entitled to an income tax credit.
    "The tax credit is equal to 66% of the contributions made within the limit of 1% of the amount of the gross income referred to in section 83, after deduction of the contributions and contributions referred to in 1° to 2° ter of the same section.
    "The tax credit does not apply to eligible salary and salary recipients to justify the amount of their actual costs.
    "The benefit of the tax credit is subject to the condition that a receipt from the union mentioning the amount and date of the payment be attached to the tax return. If not, the tax credit is refused without a proposal for prior rectification.
    "The potential tax credit surplus is refunded.
    "By derogation from the fourth paragraph, taxpayers who transmit the return of their revenues electronically, pursuant to section 1649 quater B ter, are exempted from attaching receipts issued by trade unions to this declaration. The tax credit granted is questioned when such taxpayers cannot justify the payment of contributions by the submission of receipts referred to in the fourth paragraph of this section. »
    II. – I is applicable as of the taxation of revenues collected in 2012.

    Article 24 Learn more about this article...

    
    In article 244 quater L of the General Tax Code, the words "and 2012" are replaced by the words "to 2014".

    Rule 25 Learn more about this article...

    
    I. ― A. ― In the second sentence 1 of Article 885-0 III V bis of the General Tax Code, the first occurrence of the word "8" is replaced by the word "12" and the word "eighth" is replaced by the word "twelf".
    B. ― The A applies to subscription payments made effective January 1, 2013.
    II. – At the end of II of Article 76 of Act No. 2012-1509 of 29 December 2012 for 2013, the year: "2014" is replaced by the year: "2013".

    Rule 26 Learn more about this article...

    
    I. ― The book of tax procedures is amended as follows:
    1° Article L. 190 is amended as follows:
    (a) The third paragraph is amended to read:
    ― after the word "deduction" are inserted the words "or the restitution of undue taxation";
    ― are added the words: ", revealed by a court decision or by a notice rendered to the litigation";
    (b) The penultimate paragraph is thus written:
    "These actions are introduced in accordance with the deadlines for the claims referred to in the first paragraph. A decree in the Council of State sets the conditions for the application of this paragraph. » ;
    (c) In the last paragraph, the word "fourth" is replaced by the word "third" and the words "European Communities" are replaced by the words "European Union";
    2° After the article L. 190, an article L. 190 A is inserted as follows:
    "Art. L. 190 A.-An action to remedy the harm suffered on the basis of the non-compliance of the rule of law under which it was applied to a higher rule of law or the claim for damages arising out of the fault committed in the determination of the seat, the control and recovery of the tax may be limited to a period after January 1 of the second year before that in which the existence of the claim was revealed. »
    II. ― The Customs Code is amended as follows:
    1° The first paragraph of Article 352 is as follows:
    "Requests for restitution of duties and taxes collected by the customs administration, claims for payment of rents and claims for restitution of goods, other than requests made in application of Articles 236 to 239 of the Customs Code Community, are presented to the administration within the time and conditions fixed by decree in the Council of State. » ;
    2° Section 352 ter is amended as follows:
    (a) In the first paragraph, the word "third" is replaced by the word "second";
    (b) The second paragraph is deleted;
    3° After section 352 ter, an article 352 quater is inserted as follows:
    "Art. 352 quater.-An action to remedy the damage suffered on the basis of non-compliance with the rule of law of which it was applied to a higher rule of law or the claim for damages arising out of the fault committed in the determination of the plate, the control and recovery of the tax shall be carried out only on a period after January 1 of the second year preceding the existence of the claim. »
    III. 1. The 1st I and 2nd of the II apply to claims and claims based on a court decision or notice rendered to the litigation filed on or after January 1, 2013.
    2. The 2° of the I and 3° of the II apply to compensation shares relating to claims that have been disclosed to the applicant as of January 1, 2013.

    Rule 27 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― At the 4th of section 71, the references: "to sections 72 D and 72 D bis" are replaced by the reference: "to section 72 D ter".
    B. ― Article 72 B is reinstated as follows:
    "Art. 72 B.-Indemnity to cover crop damage caused by climate-related events that are acquired under a fiscal year, but covers an actual loss incurred under a subsequent fiscal year, may be taxed for the record of that loss. »
    C. ― Article 72 D I is amended as follows:
    1° The first eight preambular paragraphs are replaced by four preambular paragraphs:
    "I. ― Farmers subject to a real tax regime may make an investment deduction within the limits and conditions set out in section 72 D ter.
    "This deduction is used in the five years following the deduction for:
    « 1° Acquisition and production of stocks of products or animals with a rotational cycle exceeding one year;
    « 2° Or the acquisition of social shares of agricultural cooperative societies referred to in Article L. 521-1 of the Rural Code and Maritime Fisheries. » ;
    2° The ninth paragraph is amended to read:
    (a) The first sentence is deleted;
    (b) The beginning of the second sentence is as follows: "When the deduction is... (the rest without change). »
    D. ― Section 72 D bis is amended as follows:
    1° I is thus modified:
    (a) The first five sub-items are replaced by a sub-item:
    "I. ― A. ― Farmers subject to a real tax regime may make an aleas deduction within the limits and conditions set out in section 72 D ter. » ;
    (b) In the first sentence of the sixth preambular paragraph, the words: "from the revenues of the operation of that exercise equal to" are replaced by the words: "of 50% of";
    (c) The seventh preambular paragraph is replaced by two sub-items:
    "The condition of registration in the allocation account referred to in the second paragraph shall be deemed to be satisfied by the increase in the stock of forage intended to be consumed by the animals of the operation in relation to the average value of the stock at the end of the fiscal year calculated on the three preceding years.
    "In the event of the sale of these forage stocks during the seven fiscal years following the deduction, the proceeds of the sale must be entered into the assignment account within the limit of the amount that was exempted from the registration account, deducting the amounts exempted from the registration requirement and used in a manner consistent. » ;
    (d) The eighth preambular paragraph is amended to read:
    at the beginning, the mention is added: "B. ―";
    the word "ten" is replaced by the word "seven";
    - at the end, the words: "from their registration to the assignment account" are replaced by the words: "in which the deduction was made";
    (e) The text is as follows:
    “(a) For each exercise, for the acquisition of forage intended to be consumed by the animals of the operation within six months preceding or following the recognition of the character of agricultural calamity on the canton of operation or the neighbouring cantons; »
    (f) The b becomes the c and is supplemented by the words "for the settlement of the resulting expenses";
    (g) It is re-established a b as follows:
    “(b) For the settlement in the course of the fiscal year of damages insurance premiums and premiums to the property or for loss of operation incurred by the operator; »
    (h) The c becomes the d and, after the word "competent", the end is thus written: "for the settlement of the resulting expenses; »
    (i) The d becomes the e and, in the first sentence, the words: "origin" are deleted;
    (j) The last three paragraphs are replaced by a C as follows:
    "C. ― The amounts deducted and interest used are reported to the result of the year in which their use occurred.
    "When these sums and interests are not used in the seven years following the period in which the deduction was made, they are reported to the results of the seventh fiscal year following that in which the deduction was made and increased by an amount equal to the proceeds of those sums and interests by the rate of the late interest set out in 1727.
    "When these amounts and interests are collected in cases other than those referred to in B of this I, they are reported to the result of the fiscal year in which this use was made and increased by an amount equal to the proceeds of these sums and interests by the rate of the late interest set out in section 1727. » ;
    2° In the first and second paragraphs of II, the word "ten" is replaced by the word "seven".
    E. ― Article 72 D ter is thus restored:
    "Art. 72 D ter.-I. ― Within the limit of the profit, the deductions provided for in sections 72 D and 72 D bis are capped to a total amount fixed, by fiscal year of twelve months, to 27,000 €.
    "When the result of the fiscal year is greater than 20% or more than the average of the results of the previous three fiscal years, the operator may apply a supplement of aleas deduction, under the conditions provided for in Article 72 D bis and within the limit of the profit, to a maximum of 500 € per employee equivalent full time. For the calculation of the average of the results of the previous three years, it is not taken into account the deficit deferrals.
    "When the employee(s) of the operation are employed only on a part-time basis or on a portion only of the calendar year, the conversion to full-time equivalent results, for each employee, of the ratio between the number of hours worked for which an expenditure was incurred during the year and 1,607 hours. This conversion is not made if this report is greater than one. The total obtained is rounded to the upper unit.
    "The deductions provided for in sections 72 D and 72 D bis, if any, plus the additional deduction for aleas, are capped to the positive difference between the sum of 150,000 € and the amount of deductions made and not yet reported to the result, increased, if any, interest capitalized under the second paragraph of the A of Article 72 D bis.
    "For limited liability farms that have not opted for the tax system of capital corporations, the ceilings are multiplied by the number of associates operating within the limit of three.
    “II. ∙ The deductions referred to in the first paragraph of I of this article shall be made after the application of the slaughters provided for in sections 44 quaterdecies and 73 B."
    II. ― The I applies to fiscal years ended on December 31, 2012. The amounts deducted under sections 72 D and 72 D bis prior to the entry into force of this section may be used or must be reported, as the case may be, in accordance with the terms set out earlier than that date.
    The amount referred to in the fourth paragraph of Article 72 D ter includes that of the leakage deductions practised and not yet reported to the result on the date of publication of this Act, plus, where appropriate, capitalized interest.

    Rule 28 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2012-661 DC of 29 December 2012. ]

    Rule 29 Learn more about this article...

    
    The Government sends a report to Parliament every year to monitor the evolution of the departures and returns of French taxpayers and the evolution of the number of tax residents.

    Rule 30 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― Article 221 is amended as follows:
    1° In the first paragraph, the words: "foreigners" are replaced by the words: "in a foreign state other than a Member State of the European Union or that a State Party to the Agreement on the European Economic Area having concluded with France an Administrative Assistance Agreement with a view to combating tax fraud and evasion, as well as a mutual assistance agreement on recovery with a similar scope to that provided by the Directive 2010
    2° The last paragraph is replaced by five subparagraphs as follows:
    "When the transfer of the seat or establishment is made in another Member State of the European Union or in a State Party to the agreement on the European Economic Area that has entered into an administrative assistance agreement with France to combat tax evasion and tax evasion, as well as a mutual assistance agreement in respect of recovery that is similar to that set out in Council Directive 2010/24/EU of 16 March 2010 accompanied
    “(a) Either for the entire amount of its amount;
    “(b) Either, upon express request from the company, for the fifth of its amount. The balance is paid by fractions equal to the anniversary of the first payment in the next four years. The balance of fractions due under the first sentence of this b may be paid at any time, once, before each anniversary date of the first payment.
    "The tax becomes immediately payable when, within the five-year period, the transfer of assets or their transfer to another State other than those mentioned in the third paragraph of this 2 or the dissolution of the corporation. The tax also becomes payable in the event of non-compliance with one of the payment deadlines.
    "The corporation shall annually issue a statement to the non-resident tax service in accordance with the model provided by the administration indicating the information necessary to monitor the latent surplus-values on the elements of the transferred immobilized asset referred to in the third paragraph. »
    B. ― After the g of Article 1763, it is inserted an h as follows:
    “(h) The state referred to in the last paragraph of Article 221. »
    II. ― I applies to transfers made as of November 14, 2012.

    Rule 31 Learn more about this article...

    
    I. ― In the second paragraph of Article 39 of the General Code of Taxes, after the word "agreement" are inserted the words "recognized or" and the reference: "at" II is replaced by the word "to".
    II. ― The I applies to fiscal years closed as of July 4, 2012.

    Rule 32 Learn more about this article...

    
    I. ― 2° of II of articles 199 ter B and 199 ter D of the general tax code is thus amended:
    1° In the first sentence, after the word "procedure", the words are inserted: "conciliation or";
    2° In the second sentence, after the word "date", the words "of the decision" are inserted.
    II. ― I applies to tax credit receivables as of January 1, 2013.

    Rule 33 Learn more about this article...

    
    I. ― Article 220 sexies of the General Tax Code is amended as follows:
    A. ― In 3 of the II, the amount "2,333 €" is replaced by the amount "2,000 €".
    B. ∙ 1 of the III is amended as follows:
    1° Au b, after the word: "specified", are inserted the words: "and to the artists of complement";
    2° E and f are added as follows:
    “e) The transportation, restoration and accommodation expenses caused by the production of the work on French territory. The accommodation expenses are held within the limit of an amount per night fixed by decree;
    “(f) For documentary audiovisual works, expenses relating to the acquisition of archival image rights for a minimum period of four years from a legal entity established in France, provided that there is no dependency link, within the meaning of Article 39, between that person and the production company beneficiary of the tax credit. »
    C. ∙ The VI is amended as follows:
    1° At the end of 1, the amount: "1 million euros" is replaced by the amount: "4 million euros";
    2° 2 is thus written:
    “2. The sum of the tax credits calculated under the same audiovisual work cannot exceed €1,250 per minute produced and delivered for a fiction work, €1,150 per minute produced and delivered for a documentary work and €1,300 per minute produced and delivered for an animation work.
    "The sum of the tax credits is increased to €5,000 maximum per minute produced and delivered for audiovisual works of fiction that meet the following conditions:
    “(a) be produced as part of an international co-production whose cost of production is covered at least 30% by foreign financing;
    “(b) Have a production cost greater than or equal to 35,000 € per minute produced.
    "By derogation from the 1st of II, these works can be carried out in a foreign language. In this case, they must be the subject of a version delivered in French. »
    II. ∙ This article comes into force on a date fixed by decree and no later than 1 January 2014.

    Rule 34 Learn more about this article...

    
    I. ― Section 220 quaterdecies of the General Tax Code is amended as follows:
    1° At the e of the 1st of the III, after the word "restore", are inserted the words: ", as well as the expenses of accommodation within the limit of an amount per night fixed by decree",
    2° In VI, the amount: "4 million euros" is replaced by the amount: "10 million euros".
    II. ∙ This article comes into force on a date fixed by decree and no later than 1 January 2014.

    Rule 35 Learn more about this article...

    
    I. ― Section 244 quater O of the General Tax Code is amended as follows:
    A. ― I is amended as follows:
    1° In the first paragraph, after the reference: "44 undecies", the reference is inserted: "44 duodecies",
    2° After the word: "directly", the end of the 1° is thus written: "affected to the creation of works made in a single copy or in a small series. The creation of single works, made in a copy or in a small series, is defined according to two cumulative criteria:
    “(a) A work that can be based on the realization of plans or models or prototypes or tests or a manual development specific to the work;
    “(b) A work produced in a copy or in a small series not identical in the previous achievements of the company; » ;
    3° At 3°, the words "new products" are replaced by the words "works";
    4° At 4°, the word "and" is replaced by the word ", of";
    5° The 5th is repealed;
    6° At 6°, the words "new collections" are replaced by the words "works mentioned at 1°".
    B. ∙ The second is supplemented by a paragraph to read:
    "The tax credit is credited to €30,000 per year per company. »
    C. ― The VII is repealed.
    D. ― At the end of the VIII, the year: "2012" is replaced by the year: "2016".
    II. ― The Tax Procedures Book is amended as follows:
    A. ― After Article L. 45 B, an article L. 45 BA is inserted as follows:
    "Art. L. 45 BA. - The reality of the creation of works made in a single copy or in a small series, for which expenses are taken into account in determining the tax credit referred to in theArticle 244 quater O of the General Tax Code, may, without prejudice to the control powers of the administration of public finances, which remains solely competent for the application of the rectification procedures, be verified by officials of the ministries responsible for industry, trade and crafts. »
    B. ― Section L. 172 G is supplemented by a paragraph as follows:
    "The first paragraph of this section also applies to the tax credit under section 244 quater O of the same code. »

    Rule 36 Learn more about this article...

    
    Exempt from the additional contribution to corporate tax in respect of the amounts distributed under section 235 ter ZCA of General Tax Code the amounts distributed by the companies that have opted for the plan under section 208 C of the same code to meet their distribution obligations referred to in the second to fourth paragraphs of Article 208 C, the payment of which is made between 1 January and 31 December 2013.

    Rule 37 Learn more about this article...

    
    I. ― A. ― After the reference "1647 D", the end of the last paragraph of Article 1639 A bis of the General Tax Code is thus drafted: "for fiscal year 2013 may be taken or amended until January 21, 2013. The mayor or president of the public intercommunal cooperation institution shall transmit the deliberation made on the basis of this paragraph to the assigning public accountant of the commune or public intercommunal cooperation institution no later than the second working day following January 21, 2013. If no further deliberation is taken at that date, the amount of the minimum base applicable to taxpayers whose turnover or non-tax revenues over the reference period defined in section 1467 A is included between €100,000 and €250,000 is the amount of the minimum base set by the previous deliberations of the community for taxpayers whose turnover or non-tax revenues is greater than €100,000. »
    B. ― Article 1647 D I of the same code is amended as follows:
    1° The first is amended:
    (a) In the first sentence of the first paragraph, after the amount: "100 000 €", the words are inserted: ", between 206 € and 4,084 € for taxpayers whose turnover or non-tax revenues during the reference period defined in the same section 1467 A is included between 100 000 € and 250 000 €, » ;
    (b) In the last paragraph, after the first occurrence of the word: "of", it is inserted the amount: "250,000 €", and the words: "the one mentioned in the first paragraph" are replaced by the words: "the ones mentioned in a and b";
    2° 2 is thus written:
    “2. In the absence of deliberation for one of the first three categories of debts defined in 1, the amount of the minimum base that is applicable is equal:
    “(a) For municipalities existing as at 31 December 2012 and public inter-communal cooperation institutions subject to Article 1609 nonies C or to Article 1609 quinquies C on the same date: the amount of the minimum base applicable to their territory under 2012;
    “(b) For new municipalities created as of January 1, 2013, for those connected to a public inter-communal cooperation institution subject to section 1609 nonies C or to the I of section 1609 quinquies C from the same date and for public institutions subject to one of these regimes for the first time from that date following the creation, merger or change of taxation regime:
    "– the year in which, for the first time, this transaction produces its tax effects: the amount applicable the previous year in the territory of each of the municipalities or of each of the public intercommunal cooperation institutions concerned;
    “– the following years: to the average of the minimum bases applicable to their territory in the first year weighted by the number of debts subject to the minimum assessment for the same year.
    "When the amount of the minimum base of corporate land contribution determined under the conditions defined in this 2 is greater than the limits defined in 1 for the first three categories of debtors or for one of them only, municipalities and public institutions of intercommunal cooperation may, by deliberation taken under the conditions provided for in Article 1639 A bis, reduce the minimum base. » ;
    3° It is added a 3 as follows:
    “3. When, as a result of a creation, a change in taxation or a merger, a public inter-communal cooperation institution shall apply the regime provided for in section 1609 nonies C or I of section 1609 quinquies C, the amount of the minimum base applicable to the year in which, for the first time, the transaction produces its tax effects is equal to that applicable to the previous year in the territory of each of the public institutions concerned.
    "The year following the year in which this transaction first produces its tax effects, public institutions of intercommunal cooperation which, by deliberation taken under the conditions laid down in I of Article 1639 A bis and 1 of this I, for each of the first three categories of debts defined in 1 or only for one of them, the minimum base may, by deliberation under the same conditions, decide to apply, for the category of debtors concerned, different minimum bases according to the territory of the municipalities or public institutions of pre-existing intercommunal cooperation, for a maximum period of ten years.
    "The discrepancies between, on the one hand, the minimum bases applied in the territory of the public inter-communal cooperation institution the year in which the operation first produced its tax effects and, on the other hand, the one it has fixed are reduced by equal fractions on the duration it has retained.
    "The convergence device defined in the second and third paragraphs of this 3 shall not apply where the relationship between the lowest minimum base applicable in the territory of the public inter-communal cooperation institution and that fixed by it is more than 80%. This report is assessed separately for each of the first three categories of debts defined in 1.
    "The convergence device provided for in this 3 shall also apply in the event of the creation of a new commune and in the event of the attachment of a commune to a public inter-communal cooperation institution applying the regime provided for in section 1609 nonies C or section I 1609 quinquies C."
    C. ∙ For taxation due under 2013, by exception 2 and 3 of Article 1647 D of the General Tax Code, in its drafting of this Act, public institutions of inter-communal cooperation with specific taxation derived from a creation, a merger or a change in tax regime taking effect on 1 January 2013 may, by deliberation taken under the conditions set out in the last paragraph of Article 1639 A bis of the same code, establish minimum land contribution bases for different enterprises according to the territory of pre-existing municipalities and public intercommunal cooperation institutions.
    The first paragraph of this C shall also apply in the event of the creation of a new commune and in the event of the attachment of a commune to a public inter-communal cooperation institution applying the regime provided for in section 1609 nonies C of the same code or to the I of section 1609 quinquies C of the said code taking tax on 1 January 2013.
    D. ― The A, B and C of this I apply effective January 1, 2013.
    II. ― A. ― The general tax code is amended as follows:
    1° In the first and third paragraphs of Article 1522 bis, the date: "31 March" is replaced by the date: "15 April";
    2° In the first sentence of the second paragraph of article 1638-00 bis, the date: "31 March" is replaced by the date: "15 April";
    3° Article 1639 A I is amended as follows:
    (a) In the first paragraph, the date: "31 March" is replaced by the date: "15 April";
    (b) In the second paragraph, the date: "15 March" is replaced by the date: "31 March" and the words: "or generals concerned with this renewal, from 31 March to 15 April and, for the regional councils, 31 March" are replaced by the words: ", general or regional concerned with this renewal, of 15 April";
    (c) In the second sentence of the last paragraph, the date "March 15" is replaced by the date "March 31".
    B. ∙ The general code of territorial authorities is amended as follows:
    1° In the third paragraph of Article L. 1612-1, the date: "31 March" is replaced by the date: "15 April";
    2° Section L. 1612-2 is amended as follows:
    (a) In the first sentence of the first paragraph, the dates: "March 31" and "April 15" are replaced, respectively, by the dates: "April 15" and "April 30";
    (b) In the first sentence of the last paragraph, the date "March 15" is replaced by the date "March 31".
    C. ― Section L. 232-1 of the Financial Courts Code is amended as follows:
    1° In the fourth paragraph, the date: "31 March" is replaced by the date: "15 April";
    2° In the first sentence of the ninth paragraph, the dates: "31 March" and "15 April" are replaced, respectively, by the dates: "15 April" and "30 April";
    3° In the first sentence of the eleventh paragraph, the date "March 15" is replaced by the date "March 31".
    D. ― The A, B and C of this II apply effective January 1, 2013.
    E. ― The A of Article 1640 C, Article VI, of the General Tax Code, is supplemented by a paragraph to read:
    "The reference rates defined in the V and the second paragraph of this A are also retained for the application in 2012 of the first paragraph of the 3rd paragraph of Article 1636 B decies and for the application in 2013 of the second paragraph of the same 3°. »
    III. ― A. ― Section 1501 of the General Tax Code is supplemented by a III as follows:
    "III. ― The rental value of mooring stations in the marinas at the date of the revision is fixed according to the following tariff:
    “–€110 for the seaports of the Mediterranean;
    “€80 for other marine ports;
    " ― 55 € for non-marital ports.
    "For each port, this tariff may be, after notice of the communal and intercommunal commissions, the direct taxes provided for in articles 1650 and 1650 A, reduced or increased by 20% or 40% depending on the services and equipment offered.
    "The procedure for applying this modulation is set by decree in the Council of State. »
    B. ∙ The A of this III applies on the basis of taxation due under 2014.
    IV. ― A. ― The general tax code is amended as follows:
    1° After the first sentence of the second paragraph of the IV of Article 1379-0 bis, a sentence is inserted as follows: "For the newly created public institutions, this decision may be taken until January 15 of the year in which their creation takes tax effect. » ;
    2° Article 1638-0 bis is amended as follows:
    (a) At the end of the first sentence of I and II, the words: "December 31 of the year of the merger" are replaced by the words: "January 15 of the year in which the merger takes tax effect";
    (b) The first paragraph of I and II is supplemented by a sentence as follows:
    "This deliberation cannot be reported during the period of unification of the rates set out in III of section 1609 nonies C."
    B. ― The A of this IV applies effective January 1, 2013.
    V. ― A. ― Section 78 of Act No. 2009-1673 of 30 December 2009 on Finance for 2010 is amended as follows:
    1° The D of IV of 1.1 is supplemented by a c as follows:
    "c. When, as a result of the dissolution of a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the share of compensation of the reform of the professional tax, calculated according to the conditions set out in a and b of this D, is paid for the benefit of this public institution of inter-communal cooperation. » ;
    2° The E of the same IV is supplemented by a sub-item:
    "When, as a result of its withdrawal from a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the share of compensation of the reform of the professional tax, calculated according to the conditions set out in a and b of the D of this IV, is paid to the benefit of this public institution of the inter-communal cooperation. » ;
    3° The D of IV of 2.1 is thus amended:
    (a) In the first paragraph, after the mention: "D. ―", the reference is inserted: "a";
    (b) It is added a b as follows:
    “(b) When, following the dissolution of a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the fraction of repayment on resources, calculated according to the conditions set out in 1° and 2° of a of this D, is paid for the benefit of this public institution.
    "When, as a result of the dissolution of a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the collection of resources, calculated according to the conditions set out in the same 1° and 2°, is borne by that public institution. » ;
    4° The E of the same IV is thus written:
    "E. ― In the event of a withdrawal of a member of a public institution of inter-communal cooperation with a clean taxation, the share of the amount of the collection or repayment of the institution returning to it, if any, shall be calculated according to the conditions set out in 1° and 2° of the D of this IV and the removal or repayment of the public institution concerned shall be reduced by that part.
    "When, as a result of its withdrawal from a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the fraction of remittance on resources, calculated according to the conditions set out in the same 1° and 2°, is paid for the benefit of this public institution.
    "When, as a result of its withdrawal from a public institution of inter-communal cooperation to which it adhered, a commune became a member of a new public institution of inter-communal cooperation within the framework of a procedure of fusion, alteration of perimeter or individual membership, the collection of resources, calculated according to the conditions set out in said 1° and 2°, is borne by that public institution. »
    B. ― Section 1609 Nonies C of the General Tax Code is amended as follows:
    1° The 3 of the I bis is supplemented by the words: ", excluding the fraction calculated according to the conditions laid down in 1° and 2° of the D of IV of the same 2.1. » ;
    2° The I bis is supplemented by a 4 written as follows:
    “4. Where applicable, on the concordant deliberations of the member communes and the public institution of intercommunal cooperation, of the compensation of the reform of the professional tax calculated in accordance with II and III of 1.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 referred to above, excluding the share calculated under the conditions set out in a and b of the D of IV of the same 1.1. » ;
    3° After the Ibis, an I ter is inserted as follows:
    "I ter. ― Where applicable, on consistent deliberations of the common members and the public institution of inter-communal cooperation, the collection of resources based on the conditions set out in II and III of 2.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 referred to above may be charged to this public institution, excluding the share calculated according to the conditions set out in 1° and 2° of the D of IV of the same 2.1. »
    C. ― The A and B of this V shall apply, effective January 1, 2013, to municipalities that have become members of a public inter-communal cooperation institution following a merger of public inter-communal cooperation institutions or a tie-up that has become effective January 1, 2012.
    D. ― Section 40 of the Financial Act No. 2011-1977 of 28 December 2011 for 2012 is amended as follows:
    1° The first paragraph of I is thus amended:
    (a) The first occurrence of the words: "2012 and" is deleted;
    (b) After the second occurrence of the year: "2010", the end is thus written: "not donated in 2011 to territorial authorities and public intercommunal cooperation institutions with a clean and regularized taxation until June 30, 2013. » ;
    2° After the word "clean", the end of the second is thus written: "in the same conditions as in the third paragraph of 2 bis of theArticle 78 of Act No. 2009-1673 of 30 December 2009 Finance for 2010. » ;
    3° In A and in the first paragraph of B of III, the words "2012 and" are deleted.
    E. ― At b of 1° of Article L. 2336-3 of the General Code of Territorial Communities, after the first occurrence of the word "inhabitant", the words are inserted: ", with the exception of the communes located in the unserved mono-communal maritime islands to integrate a departmental diagram of inter-communal cooperation under the V of Article L. 5210-1-1".
    VI. ― A. ― The general tax code is amended as follows:
    1° Article 1607 bis is amended as follows:
    (a) In the first paragraph, the references: "to articles L. 324-1 and following" are replaced by the reference: "to article L. 324-1";
    (b) In the second sentence of the second preambular paragraph, the words: " referred to in the third or fourth preambular paragraph " are replaced by the words: " referred to " ;
    2° Article 1607 ter is amended as follows:
    (a) In the first paragraph, the reference to "b de" is replaced by the word "to";
    (b) It is added a paragraph to read:
    "The tax is distributed and recovered in the area of jurisdiction of the establishment according to the rules defined in the third to the last paragraphs of section 1607 bis. » ;
    3° In the first paragraph of section 1609 F, the references: "Articles L. 321-1 et seq." are replaced by the reference: "Article L. 321-1";
    4° The I of section 1636 B octies is thus amended:
    (a) The references: "to article L. 324-1 of the urban planning code and to the b of article L. 321-1 of the same code" are replaced by the references: "to articles L. 321-1 and L. 324-1 of the urban planning code";
    (b) The words: "of the public property establishment of Normandy, of the public property establishment of Lorraine, of the public development establishment of the Guyane, of the agencies for the development of the urban spaces of the so-called zone of the fifty geometrical steps in Guadeloupe and Martinique and of the public property establishment of Provence-Alpes-Côte d'Azur" are replaced by the words: "of the public development of Guadeloupe
    5° In the first paragraph of Article 1636 C, the words: "to articles L. 324-1 et seq. of the urban planning code and to the b of Article L. 321-1 of the same code, of the public land establishment of Normandy, of the public land establishment of Lorraine and of the public land establishment of Provence-Alpes-Côte d'Azur" are replaced by the references: "to articles L. 321-1isme and L.
    B. ∙ The same code is amended as follows:
    1° Article 1379-0 bis is amended as follows:
    (a) In the first sentence of VIII, the words: "on supplies" are replaced by the words: "community on final consumption";
    (b) At the beginning of the IX, the words are added: "The metropolises";
    2° At the end of the last paragraph of Article 1519 I, the year: "2011" is replaced by the year: "2010";
    3° In the last paragraph of Article 1522 bis, the reference: "1638 B undecies" is replaced by the reference: "1636 B undecies";
    4° Section 1635-0 quinquies is amended as follows:
    (a) In the second sentence, after the reference: "1599 quater A", the reference is inserted: ", 1599 quater A bis";
    (b) It is added a II as follows:
    “II. ― The amounts and rates of flat tax on network companies are revalued each year as the forecast rate, together with the year's bill of finance, of household consumer prices, excluding tobacco, for the same year. » ;
    5° In the last paragraph of Article 1639 A ter, the reference: "of 1" is replaced by the references: "I and 1".
    C. ∙ Derogation from both first paragraphs of Article 1639 A bis of the General Tax Code, the municipal councils and legislative bodies of public institutions of intercommunal cooperation with clean taxation that deliberated before 1 October 2012 to remove from 2013 the correction of housing tax slaughters under the last paragraph of the second quater of section 1411 of the same code may report this deliberation until 31 December 2012.
    The first paragraph of this C applies effective October 1, 2012.
    D. ― The general code of territorial authorities is amended as follows:
    1° Section L. 2333-14 is amended as follows:
    (a) The second paragraph is amended to read:
    ― the words: "reporting" are replaced by the words: "reporting by";
    ― is added a sentence as follows:
    "This procedure is set by decree in the Council of State. » ;
    (b) After the second preambular paragraph, a sub-item reads as follows:
    "When these declarations have the effect of reducing the amount of the tax actually due, the municipality or the public institution of intercommunal cooperation may establish a supplementary taxation following a procedure of contradictory increase. This procedure is set by decree in the Council of State. » ;
    2° The first sentence of the first paragraph of Article L. 2333-15 is amended as follows:
    (a) At the beginning, the words "When to" are replaced by the word "A";
    (b) After the word: "final", the end is thus written: "whose rate is fixed by decree in the Council of State. »
    E. ― The D of this VI applies effective January 1, 2013.
    VII. – A. ― Section 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen is thus amended:
    1° The first paragraph is supplemented by two sentences as follows:
    "Not considered retail stores are wholesale business establishments whose customers are composed of professionals for the needs of their business or communities. When these establishments are incidental to consumer sales for domestic use, these sales are retail sales that are subject to tax under common law conditions. » ;
    2° After the fourth preambular paragraph, a sub-item reads as follows:
    "The area of sale to be used for the calculation of the tax is that existing as of December 31 of the year before the taxation year for the establishments that exist on that date. » ;
    3° In the first sentence of the seventeenth paragraph, after the word "execution", the words "main title".
    B. ― After the sixth paragraph of 1.2.4.1.Article 77 of Act No. 2009-1673 of 30 December 2009 10 paragraphs are inserted for 2010:
    "In the event of a merger of public inter-communal co-operation institutions conducted under the conditions set out in section L. 5211-41-3 of the general code of territorial authorities, the provisions relating to the commercial surface tax and the collection of its product that were in effect on the territory of each municipality or of each pre-existing public inter-communal co-operation institution are maintained for the year in which the merger produces its tax effects.
    "The public institution of inter-communal cooperation derived from the merger must decide before October 1 of the year in which the merger produces its tax effects on the provisions applicable from the following year on the whole of its territory.
    "The public institution of inter-communal cooperation derived from the merger that does not apply section 1609 nonies C of the General Tax Code may substitute for its member communes for the application of the provisions relating to the commercial surface tax and the collection of its product, on concordant deliberations of the public institution and the municipalities concerned taken before October 1st of the first year of the merger.
    "If no deliberation is taken within the time limit set out in the eighth and ninth paragraphs of this 1.2.4.1, the proceeds of the commercial surface tax shall remain acquired in the municipalities in which the taxable establishment is located where the public inter-communal co-operation establishments pre-smelling do not benefit from the provisions of the fourth paragraph of this 1.2.4.1. Where public intercommunal cooperation institutions pre-existing to the merger were substituted for municipalities for the collection of the tax and, in the first year of the merger, applied by default on the territory of each of these pre-existing public intercommunal cooperation institutions of the coefficients decided prior to the merger pursuant to the seventh paragraph of this 1.2.4.1, the coefficient applicable to the following year on the entire territory of the public establishment originated
    "In the event of a voluntary linkage of a municipality to a public inter-communal cooperation institution or as a result of a transformation under the conditions set out in sections L. 5211-41-1 and L. 5211-41-2 of the general code of territorial authorities, the provisions relating to the commercial area tax and the collection of its product that were in force on the territory of each municipality or of each pre-existing public inter-communal cooperation institution shall be maintained for the year.
    "In this case, the public inter-communal co-operation institution deliberates before October 1 of the first year of the change of perimeter on the provisions applicable from the following year on the entire territory.
    "In the event of a change in its scope under the conditions referred to in the eleventh and twelfth paragraphs of this 1.2.4.1, the public inter-communal cooperation institution that does not apply section 1609 nonies C of the General Tax Code may substitute for its member communes for the application of the provisions relating to the commercial surface tax and the collection of its product, on concordant deliberations of the public establishment and the municipalities concerned before the first year of change.
    "If no deliberation is taken within the time limit set out in the twelfth and thirteenth paragraphs of this 1.2.4.1, the proceeds of the commercial surface tax shall remain acquired to the municipalities in which the taxable establishment is located when they were members, prior to the change of scope, of a public inter-communal cooperation institution that does not benefit from the provisions of the fourth paragraph of this 1.2.4.1. When municipalities were members, prior to the change of scope, of a competent public inter-communal cooperation institution for the collection of the tax and that, in the first year of the modification of the inter-communal perimeter, by default applied in the territory of each of these municipalities the coefficients decided earlier than the change of inter-communal perimeter pursuant to the eleventh paragraph of this 1.2.4.1., the coefficient applicable the following year on the entire territory of the public establishment
    "In the event of the creation of a new commune under the conditions set out in section 1 of Chapter III of Title I of Book I of Part II of the General Code of Territorial Communities, the provisions relating to the commercial surface tax and the collection of its product, which were in force on the territory of each pre-existing municipality, are maintained for the first year of existence of the new commune.
    "For the purpose of applying to the amounts of the tax, calculated in accordance with Article 3 of Act No. 72-657 of 13 July 1972 referred to above, the multiplier coefficient under the conditions set out in the fifth and sixth paragraphs of this 1.2.4.1, the second and third years of existence of the new commune, the deviations of coefficients of the pre-existing communes are reduced by half the first year and deleted the second, until application of the second. When the report is greater than or equal to 90%, the legislative organ of the new commune may apply a single coefficient from the second year of existence of the new commune. The single coefficient shall be determined by deliberation adopted by a single majority under the conditions provided for in Article 1639 A bis of the general tax code, from the first year of existence of the new commune. »
    C. ― 1. The A of this VII applies from taxation due under the year 2013.
    2. The B applies effective January 1, 2013.
    VIII. ― A. ― The Table of Contents III of Article L. 3332-2-1 of the General Code of Territorial Communities is thus drafted:
    

    
    DEPARTMENT
    FOR CENTAGE

    Ain	0.875 2
    Aisne	0.700 7
    Allier	0.960 8
    Alpes-de-Haute-Provence	0.324 3
    Hautes-Alpes	0.239 9
    Alpes-Maritimes	1.357 2
    Ardèche	0.865 1
    Ardennes	0.623 2
    Ariège	0.42 4
    Aube	0.45 9
    Aude	0.919 0
    Aveyron	0.60 0
    Bouches-du-Rhône	3,420 1
    Calvados	―
    Cantal	0.344 3
    Charente	0.885 9
    Charente-Maritime	0.713 8
    Dear	0.493 4
    Corrèze	0.534 1
    Côte-d'Or	0.344 5
    Côtes-d'Armor	1.346 8
    Creuse	0.272 4
    Dordogne	0.702 5
    Doubs	1.235 0
    Drôme	1.276 9
    Eure	0.541 1
    Eure-et-Loir	0.581 8
    Finistère	1.541 2
    Corse-du-Sud	0.602 1
    Haute-Corse	0.446 4
    Gard	1.603 5
    Haute-Garonne	2.195 0
    Gers	0.519 5
    Gironde	1.966 2
    Hérault	1.883 7
    Ille-et-Vilaine	1,897 6
    Indre	0.317 7
    Indre-et-Loire	0.43 1
    Isère	3.191 0
    Jura	0.602 6
    Landes	0.8946
    Loir-et-Cher	0.450 0
    Loire	1.723 2
    Haute-Loire	0.545 4
    Loire-Atlantique	1.689 7
    Loiret	―
    Lot	0.345 1
    Lot-et-Garonne	0.63 2
    Lozère	0.083 2
    Hande-et-Loire	0.472 6
    Channel	1.027 5
    Marne	―
    Haute-Marne	0.330 7
    Mayenne	0.557 4
    Meurthe-et-Moselle	1.694 7
    Meuse	0.423 2
    Morbihan	1.025 2
    Moselle	1.370 5
    Nièvre	0.695 3
    North	5.066 9
    Oise	1.490 2
    Orne	0.375 6
    Pas-de-Calais	3.761 4
    Puy-de-Dôme	0.924 7
    Pyrenees-Atlantiques	1.114 6
    Hautes-Pyrénées	0.692 7
    Pyrenees-Orientales	1.145 4
    Bas-Rhin	1,980 1
    Haut-Rhin	1.984 6
    Rhône	―
    Haute-Saône	0.407 0
    Saône-et-Loire	1.002 7
    Sarthe	1.021 5
    Savoie	0.931 5
    Haute-Savoie	1.208 6
    Paris	―
    Seine-Maritime	2.105 6
    Seine-et-Marne	1.661 4
    Yvelines	―
    Two-Sèvres	0.570 9
    Somme	1.472 5
    Tarn	0.903 7
    Tarn-et-Garonne	0.557 7
    Var	1.418 6
    Vaucluse	1.365 4
    Vendée	1.512 5
    Vienna	0.518 1
    Haute-Vienne	0.684 9
    Vosges	1.288 0
    Yonne	0.571 5
    Belfort Territory	0.268 0
    Essonne	2.356 9
    Hauts-de-Seine	―
    Seine-Saint-Denis	3.371 4
    Val-de-Marne	1.887 3
    Val-d'Oise	1.012 3
    Guadeloupe	0.561 6
    Martinique	0.229 6
    Guyane	0.374 3
    La Réunion	―

    
    
    B. ― The A of this VIII applies effective January 1, 2012.
    Rule 38 Learn more about this article...

    
    I. ― After the b 1 of the III of Article 1414 A of the general tax code, a bbi is inserted as follows:
    "b bis. When the progressive tax integration procedure provided for in section 1638 is applied, the overall housing tax rate observed in 2000 in the territory of the pre-existing municipalities is increased, each year, by the positive difference between the communal housing tax rate derived from the progressive tax integration and the communal housing tax rate of the year prior to that in which the creation takes tax effect. The rate derived from the progressive tax integration is the one defined in the first year of integration, reduced annually by a thirteenth of the difference referred to in the second paragraph I of Article 1638.
    "The increase in the first paragraph of this b bis shall apply where:
    « 1° The positive difference defined in the same first paragraph results from the homogenization of the applied slaughter for the calculation of the housing tax;
    « 2° The communal housing tax rate derived from the progressive tax integration for the year in which the creation takes tax effect is greater than the average harmonized weighted rate of all municipalities participating in the operation. This harmonized average weighted rate is equal to the ratio of, on the one hand, the sum of the housing tax revenues collected by the municipalities participating in the operation for the previous year and, on the other hand, the sum of the corresponding bases after applying the harmonized slaughters.
    "For the purposes of this b bis, the rate derived from progressive tax integration means the rate determined before taking into account, if any, changes in rates decided by the new commune. »
    II. ― I applies to new municipalities using the progressive tax integration procedure provided for in section 1638 of the General Tax Code effective January 1, 2012.

    Rule 39 Learn more about this article...

    
    I. ― After the third paragraph of 1 of Article 1586 octies of the General Code of Taxation, it is inserted a paragraph as follows:
    "With the exception of the second and third paragraphs of this 1, the declaration of national rail transport companies mentions their number by establishment, prorated by the rental value imposed on the property contribution of the enterprises of these establishments. »
    II. ― I applies to employee statements issued as of January 1, 2013.

    Rule 40 Learn more about this article...

    
    I. ― The V of Article 1609 Nonies C of the General Tax Code is amended as follows:
    A. ― The 2° is thus modified:
    1° In the first paragraph, the reference: "to I and" is replaced by the references: "to I and to 1 and 2 of";
    2° The second sentence of the penultimate paragraph is deleted;
    B. ― 5° and 6° are thus written:
    "5° A. ― When following a merger made under the conditions specified in theArticle L. 5211-41-3 of the General Code of Territorial Communities, a public inter-communal cooperation institution shall apply the regime provided for in this section and the provisions of section 1638-0 bis, the allocation of compensation paid or collected from the year in which the merger transaction first produces its tax effects is equal:
    “(a) For municipalities that were previously members of a public inter-communal cooperation institution subject to this Article: to the award of compensation that the public inter-communal cooperation institution was awarded or received in the year prior to the year in which this operation first produced its tax effects, subject to the provisions of the penultimate paragraph of 2° of this V. This may be derogated only in the first year of the existence of the new public institution of intercommunal cooperation, in the event of a freely decided review by concordant deliberations of the qualified majority provided for in the First paragraph of Article L. 5211-5 of the General Code of Territorial Communities. This revision may not have the effect of reducing or increasing the award of compensation by more than 5% of its amount;
    “(b) For municipalities that were previously members of a public inter-communal cooperation institution that did not apply this article: the amount calculated in accordance with 2° of this V.
    "When the merger is accompanied by a transfer or restitution of skills, this compensation allocation is respectively reduced or increased from the net amount of the transferred charges, calculated under the conditions defined in IV.
    "A general financial protocol defines the terms and conditions for determining the set-offs and the financial relations between the merged public inter-communal cooperation institution and the municipalities, the conditions for the recovery of the debts of public institutions with pre-existing own taxation, investment amortization formulas and accounting procedures.
    "As a derogatory, public inter-communal cooperation institutions resulting from a merger or a perimeter change as of January 1, 2010 and municipal councils of their common members may, by concordant deliberations taken by the qualified majority as provided for in First paragraph of Article L. 5211-5 of the General Code of Territorial Communities, carry out, by December 31, 2014, the revision of the amount of the compensation award.
    "B. ― Where, as part of a perimeter modification, the individual membership of a municipality or a transformation under the conditions set out in sections L. 5211-41-1 and L. 5214-26 of the same code, a public institution for intercommunal cooperation is subject to the regime provided for in this section and that the provisions of section 1638 quater of this code have been applied, the allocation of compensation paid or collected
    “(a) For municipalities that were previously members of a public inter-communal cooperation institution subject to this article: to the award of compensation that the public inter-communal cooperation institution was awarded or received in the year prior to the year in which the above-mentioned transactions first produced their tax effects, subject to the provisions of the penultimate paragraph of 2° of this V. This may be derogated only in the first year of the existence of the new public institution of intercommunal cooperation, in the event of a freely decided review by concordant deliberations taken by the qualified majority provided for in the First paragraph of Article L. 5211-5 of the General Code of Territorial Communities. This revision may not have the effect of reducing or increasing the award of compensation by more than 5% of its amount;
    “(b) For municipalities that were previously members of a public inter-communal cooperation institution that did not apply this article: the amount calculated in accordance with 2° of this V.
    "When the membership of a municipality is accompanied by a transfer or restitution of competence, this compensation allocation is respectively reduced or increased by the net amount of the transferred expenses calculated under the conditions defined in IV.
    "C. ― The award of compensation paid each year to the member communes that were previously members of a new agglomeration union is equal to the amount of cooperation defined in theArticle L. 5334-8 of the General Code of Territorial Communities perceived the year of fusion.
    "When membership in a public inter-communal cooperation institution is accompanied by a transfer or restitution of competence, the award of compensation shall be diminished or increased, respectively, from the net amount of the transferred expenses calculated under the conditions defined in IV of this section.
    "D. ― The allocation of compensation paid each year to the member communes that were previously members of a public institution of intercommunal cooperation without clean taxation is calculated under the conditions set out in 2°;
    « 6° The compensation powers fixed in accordance with 2°, 4°, 5° or, if applicable, 1° bis of this V shall be recalculated under the conditions provided for in IV during each new charge transfer. They cannot be indexed; "
    C. ― The 7th is amended as follows:
    1° After the word: "revision", the end of the first paragraph is thus drafted: "the powers of compensation of a part of the common members when the municipalities concerned have a financial potential per capita greater than 20% of the average per capita financial potential of all the common members. This reduction in their compensation responsibilities cannot exceed 5 per cent of the amount. » ;
    2° The second paragraph is deleted.
    II. – First and second sentences of the first paragraph of Article 11 of Act No. 80-10 of 10 January 1980 the reference to "I and" is replaced by the references: "I and 1 and 2".
    III. – I and II apply as of January 1, 2013.

    Rule 41 Learn more about this article...

    
    I. ― Section 1638 quater of the general tax code is amended as follows:
    1° III bis is repealed;
    2° The second paragraph of IV is deleted;
    3° After the IV, an IV bis is inserted as follows:
    "IV bis. ― In the cases provided for in I and IV, by concordant deliberation of the legislative body of the public inter-communal cooperation institution and the municipal council of the municipality concerned, the rates of housing tax, land tax on built properties, land tax on unbuilt properties and, if applicable, land contribution of enterprises voted by the legislative organ of the public establishment of maximum inter-communal cooperation may be applied, This IV bis is not applicable to taxes for which the ratio between these rates and the rates voted by the municipal council in the year of attachment of this municipality is less than 10%. Where applicable, the rates of taxation collected in the year of attachment shall be taken into account in the calculation of this report for the benefit of public institutions to which the commune belonged.
    "When, in the year of attachment, the commune was a member of a public institution of inter-communal cooperation with clean taxation, the progressive tax integration procedure provided for in the first paragraph of this IV bis applies only to the difference between the rate that would have been applied in the territory of the commune in the year of attachment if it had already taken tax effect and the rate actually applied in that same territory in the same year. »
    II. ― I applies to ties of municipalities that take tax effect effective January 1, 2013.

    Rule 42 Learn more about this article...

    
    Article 1650 A of the general tax code is amended:
    1° After the reference: "1609 nonies C", the end of the first paragraph of 1 is thus drawn up: "it is established an intercommunal commission of direct taxes composed of eleven members, namely the president of the public institution of intercommunal cooperation or a deputy chair and ten commissioners. » ;
    2° The 4 is repealed.

    Rule 43 Learn more about this article...

    
    I. ― The same code is amended:
    A. ― Article 1681 sexies is amended as follows:
    1° The 3 is thus modified:
    (a) The beginning is as follows: "3. The corporate land contribution, its additional taxes, the lump-sum tax on network companies and its additional contribution, the fees mentioned on the role and their deposit are paid... (the remainder without change). » ;
    (b) After the reference: "1681 D", the end is deleted;
    2° The second sentence of 4 is as follows:
    "This prohibition also applies to the fees mentioned on roles, deposits and additional taxes referred to in section 1679 quinquies as well as to the additional contribution to the lump-sum taxation on network undertakings referred to in section 1609 decies. » ;
    B. ― After the first sentence of 3 of article 1738, a sentence is inserted as follows:
    "The amount of the increase cannot be less than €60. »
    II. ― After the second paragraph of Article L. 253 of the Tax Procedures Book, a paragraph reads as follows:
    "By derogation from the first paragraph of this section, tax notices derived from the primary role of corporate land contribution and its additional tax, lump-sum taxation on network undertakings and its additional contribution, as well as their deposit, are available exclusively in dematerialized form in the online tax account of taxpayers whose obligation referred to in 3 of section 1681 sexies or the obligation to pay later »
    III. ― The 1° and 2° A of I come into force on the basis of the payment of tax due under 2013.
    IV. ― The 1° of the same A comes into force for taxation due from 2014.
    V. ∙ For 2013 taxation:
    1° At the end of the 3rd of article 1681 sexies of the general tax code, the amount "300,000 €" is replaced by the amount "80 000 €";
    2° The same 3 is supplemented by a sentence as follows:
    "These provisions also apply to companies with corporate taxes, regardless of the amount of their turnover. »
    VI. ∙ II comes into force on January 1, 2014.
    VII. ― Effective 2013, after the second paragraph of section L. 253 of the Tax Procedures Book, a paragraph is inserted to read as follows:
    "By derogation from the first paragraph and for the taxpayer who makes the application expressly, his tax notices are exclusively available in dematerialized form in his online tax account. »

    Rule 44 Learn more about this article...

    
    I. ― Article L. 331-9 of the urban planning code is supplemented by 6° and 7° as follows:
    « 6° The attached areas for parking use of the premises mentioned at 1° and not benefiting from total exemption;
    « 7° The surfaces of the attached premises for parking of buildings other than individual dwellings. »
    II. ― By derogation from article L. 331-14 of the urban planning code, the proceedings taken pursuant to the 6th and 7th of article L. 331-9 of the same code adopted by 28 February 2013 come into force on 1 April 2013 and are transmitted to the state service responsible for urban planning in the department no later than the first day of the second month following the date on which they were adopted.

    Rule 45 Learn more about this article...

    
    Section 43 of the Financial Act for 2000 (No. 99-1172 of 30 December 1999) is amended as follows:
    1° In the fifth paragraph of the V, after the year: "2012", the words are inserted: "with respect to the additional tax referred to as "research", and for 2010, 2011, 2012, 2013 and 2014 with regard to the additional taxes referred to as "accompaniment" and "technological diffusion",";
    2° After the fourth sentence of the first paragraph of the VI, a sentence is inserted as follows:
    "The multiplier coefficient applicable to low-activity and short-lived medium-life waste storage facilities is 1.3 for 2012. »

    Rule 46 Learn more about this article...

    
    Municipalities and public institutions of inter-communal cooperation in clean taxation may, by a deliberation taken before January 21, 2013 and on their part, take charge, in place of debts, all or part of the fraction of the minimum contribution of the enterprises due to the title of 2012 corresponding to an increase of the minimum base applicable to their territory resulting from a deliberation made in 2011 in accordance with theArticle 1647 D of the General Tax Code.
    The deliberation mentions, for each of the two categories of indebtedness defined in 1 of I of the same article 1647 D, in its writing before 1 January 2013, the amount of indebtedness. Public intercommunal cooperation institutions with additional taxation may provide different amounts of care for each portion of their territory on which a different minimum base applies in 2012.
    The amount of support is imputed on the corporate land contribution due under 2012. The reduction, if any, in accordance with the third sentence of the first paragraph of 1 of article 1647 D is applied to the amount of care.
    The accounting terms and conditions for this support are determined by a Minister's budget order.

    Rule 47 Learn more about this article...

    
    Taxpayers who benefited from the exemption of corporate land contributions under the conditions set out in the 2010 and 2011 yearsArticle 1464 K of the General Tax Code are, under the same conditions, exempted from corporate land contributions for the year 2012.
    This exemption is granted, in the form of a discount, upon request of the taxpayer made within the legal period of claim for the corporate land contribution. It shall be calculated after taking into account, if any, the amount covered by the municipality or the public institution of intercommunal cooperation under the conditions provided for in section 46 of this Act.

    Rule 48 Learn more about this article...

    
    I. ― It is taken, on an exceptional basis, in 2012, 170 million euros from the resources of the National Solidarity Fund for Self-Government within the section mentioned in the IV of Article L. 14-10-5 of the Code of Social Action and Families. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.
    This is allocated to an exceptional fund to support the departments in difficulty managed on behalf of the State by the National Solidarity Fund for Self-Government. This fund has two sections.
    II. ― The first section of the fund mentioned in I has 85 million euros.
    1. It is collected from the resources of this first section of the fund a quota for overseas departments and communities in Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon. The amount of this share is calculated by applying to the amount of the funds the double of the report, increased by 10%, between, on the one hand, the population of overseas departments and communities of Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon and, on the other, the population of all the departments and communities of Saint-Martin, Saint-Barthélemy and Saint-Miquelon. This share is distributed to all overseas departments and communities in Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon. The award returned to each overseas department and to each of the communities of Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon is based on its synthetic index, as defined in 3 of this II, multiplied by its population.
    2. After deducting the quota for overseas departments and communities in Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon, the funds are allocated for the benefit of half of the metropolitan departments classified as a decreasing function of a synthetic index, as defined in present II.
    3. For each department, the synthetic index is based on the reports:
    (a) Between the proportion of beneficiaries of the personalized allowance for autonomy referred to in Article L. 232-1 of the code of social action and families in the population of the department and that same proportion in all departments;
    (b) Between the average per capita income of all departments and the average per capita income of the department;
    (c) Between the proportion of beneficiaries of active solidarity income whose resources are less than the lump sum mentioned in the 2nd of Article L. 262-2 of the Code of Social Action and families applicable to the home in the population of the department and that same proportion in all departments;
    (d) Between the proportion of beneficiaries of the compensation benefit referred to in Article L. 245-1 of the same code and the compensation allowance referred to in Article L. 245-1, in its writing prior to the coming into force of the Act No. 2005-102 of 11 February 2005 for equal rights and opportunities, participation and citizenship of persons with disabilities in the population of the department and the same proportion in all departments;
    The synthetic index is obtained by addition of the reports defined in a to d, after weighting of the first by 30%, the second by 30%, the third by 20% and the fourth by 20%.
    4. The allocation returned to each eligible department is determined according to its synthetic index multiplied by its population.
    III. ― The second section of the fund mentioned in I has 85 million euros. Under this section, exceptional subsidies can be paid in the operating section to departments with a degraded financial situation, in particular because of the weight of social spending. The criteria selected include the importance and dynamism of their social spending, the level and evolution of their debt and self-financing, and the prospects for a deficit situation, as defined in the Articles L. 1612-4 and L. 1612-14 of the General Code of Territorial Communitiesnext budget decision.
    These subsidies are conditional upon the conclusion of a convention between the State and the recipient department. This agreement specifies the amount of the grant and indicates the measures taken by the department to improve its financial situation.
    IV. ― The Government shall submit to Parliament, by the end of 2013, a report on the implementation of the exceptional support fund to departments in difficulty.
    V. ∙ A decree specifies the terms and conditions for the application of this article.

    Rule 49 Learn more about this article...

    
    I. ― In 2013, it was charged €10.3 million on the working capital of the Nord-Isère public development facility in liquidation.
    This collection is allocated, on the one hand, to €7.3 million, to the Paris-Saclay Public Institution and, on the other, to €3 million, to the Centre scientifique et technique du bâtiment.
    II. ― The proceeds of the liquidation balances of the North-Iser Development Public Institution identified at the closing of the liquidation account, as well as the additional surpluses resulting from the assets and liabilities associated with the closure, are assigned to the Building Science and Technology Centre.
    III. – Collection, litigation, guarantees and penalties for the levy referred to in I are governed by the applicable rules on wage tax.

    Rule 50 Learn more about this article...

    
    Subject to the rulings of justice passed in force of evidence, the proceedings establishing the transport payment adopted by the joint, open or closed trade unions, before 1 January 2008, as their legality would be challenged by the means derived from what the mixed trade unions are not public institutions of intercommunal cooperation within the meaning of Articles L. 2333-64, L. 2333-66 and L. 2333-67 of the General Code of Territorial Communities.

    Rule 51 Learn more about this article...

    
    The first sentence of the seventh paragraph of Article L. 5212-24 of the General Code of Territorial Communities is amended as follows:
    1° The year: "2012" is replaced by the year: "2013";
    2° The date: "October 15, 2011" is replaced by the date: "October 1, 2012";
    3° At the end, the year: "2011" is replaced by the year: "2012".

    Rule 52 Learn more about this article...

    
    I. ― In the first sentence of the eighth paragraph of Article 568 of the General Tax Code, the rate: "20.84 %" is replaced by the rate: "20.60 %".
    II. ― I applies effective January 1, 2013.

    Rule 53 Learn more about this article...

    
    I. ― The second paragraph of section 568 of the General Tax Code is amended as follows:
    1° In the first sentence, the sign: "," is deleted;
    2° After the first sentence, two sentences are inserted:
    "The latter condition, however, is not required of the tobacco dealer who is authorized to occupy the public domain. In this case, the debiter may be a partnership in collective name with legal associates. »
    II. ― I applies effective January 1, 2013.

    Rule 54 Learn more about this article...

    
    I. ― Article 575 E bis I of the General Tax Code is amended as follows:
    1° In the first paragraph, the words: "in the departments of Corsica and the tobacco imported therein" are replaced by the words: "to detail or imported into the departments of Corsica";
    2° The first sentence of the second subparagraph reads as follows:
    "This right of consumption, by derogation from the rates referred to in 575 A and within a quota of 1,200 tonnes per year for cigarettes, is determined in accordance with the second to sixth paragraphs of 575. » ;
    3° The third and fourth paragraphs are deleted;
    4° The penultimate paragraph and the table in the last paragraph are as follows:
    "For the different product groups, the normal rate and the specific rate applicable in the departments of Corsica are fixed according to the table below:

    
    (percentage)

    
    
    

    
    GROUP OF PRODUCTS
    NORMAL
    SPECIAL

    Cigarettes	45	10
    Cigares and cigarillos	10	5
    Fine cut tobacco for rolling cigarettes	27	15
    Other smoking tobacco	22	0
    Tabacs to be taken	15	0
    Tabs to chew	13	0

    
    
    II. ― I comes into force as of January 1, 2013.
    III. ― Effective July 1, 2013, the table last paragraph of Article 575 E bis of the General Tax Code is thus drafted:

    
    (percentage)

    
    
    

    
    GROUP OF PRODUCTS
    NORMAL
    SPECIAL

    Cigarettes	50	10
    Cigares and cigarillos	15	5
    Fine cut tobacco for rolling cigarettes	30	15
    Other smoking tobacco	25	0
    Tabacs to be taken	20	0
    Tabs to chew	15	0

    
    
    Rule 55 Learn more about this article...

    
    The first paragraph of Article 302 G V of the General Tax Code is amended as follows:
    1° The first sentence becomes the first paragraph;
    2° The last two sentences are replaced by four paragraphs:
    “Can be exempted from bail:
    « 1° With regard to production, processing and detention, recollants, including agricultural cooperative societies and their unions, as well as brewers;
    « 2° In the field of traffic, small wine harvesters, including agricultural cooperative societies and their unions, within the limits and conditions established by decree;
    « 3° Within the limits and conditions fixed by decree, the operators who hold and ship the products mentioned in 1° of I."

    Rule 56 Learn more about this article...

    
    The Customs Code is amended as follows:
    A. ― Section 114 is amended as follows:
    1° 1 bis is thus written:
    "1 bis. Liabilities of the value-added tax and similar taxes are exempt from providing the bond referred to in 1. » ;
    2° The beginning of the 1 ter is as follows:
    "The presentation of a bond may, however, be required by the Customs Accountant of persons who are subject to an undisputed registration of the Treasury's privilege or social security, as well as a reorganization or judicial liquidation procedure, under the conditions fixed... (the rest without change). »
    B. ― Section 120 is amended as follows:
    1° 3 is thus written:
    “3. Liabilities of the value-added tax and similar taxes are exempt from providing the bond referred to in 2. » ;
    2° It is added a 4 as follows:
    “4. The presentation of a bond may be required by the Customs Accountant of persons who are subject to an undisputed registration of the Treasury's privilege or social security, as well as a procedure for recovery or judicial liquidation. »

    Rule 57 Learn more about this article...

    
    I. ― The same code is amended:
    A. ― Section 374 is read as follows:
    "Art. 374. - 1. Forfeiture of seized goods may be prosecuted against drivers or declarants.
    “2. When their owner is known, the confiscation of the seized goods, with the exception of those prohibited under customs regulations, can only be prosecuted in the event of the latter being questioned before the repressive jurisdiction to decide on the proceeding. »
    B. ― Section 376 is amended as follows:
    1° The first sentence of 1 bis is as follows:
    "1 bis. However, where the goods of fraud or used to hide the fraud have been seized and provided that they are not prohibited under customs regulations, the release is provided, without bail or consignation, to the owner of good faith not prosecuted under this Code, even when the repressive jurisdiction has given the forfeiture. » ;
    2° At 1 ter, after the word "goods" are inserted the words "fraud or".
    C. ― Section 389 is read as follows:
    "Art. 389. - 1. In the event of the seizure of means of carriage which the bail or consignation has been offered by a record and has not been accepted by the party, as well as in the case of seizure of objects that cannot be retained without the risk of deterioration, the judge of freedoms and detention of the court of large instance in the jurisdiction of which the property or the examining judge seized of the case may, at the request of the customs of the auction, authorize
    “2. Decisions made under this section are subject to a reasoned order.
    “3. The order authorizing the sale shall be notified to the owner of the property if known, who may return it to the board of investigation by declaration to the court office within ten days after notification of the decision. This appeal is suspensive. The owner may be heard by the instruction room.
    “4. The proceeds of the sale are recorded by the Customs Accountant. When the confiscation of property is not pronounced, this product is returned to their owner. »
    D. ― Section 389 bis is amended as follows:
    1° The last paragraph of 1 is as follows:
    "The judge of the freedoms and detention of the Court of Grand Instance in the jurisdiction of which the property or the examining magistrate seized of the case may, at the request of the Customs administration, subject to a preliminary sampling and in accordance with the terms fixed by decree in the Council of State, authorize the destruction of the seized objects. » ;
    2° Both are written:
    “2. Decisions made under this section are subject to a reasoned order.
    “3. The order authorizing destruction shall be notified to the owner of the property if known, who may return it to the board of investigation by declaration to the court office within ten days after notification of the decision. This appeal is suspensive. The owner may be heard by the instruction room. »
    II. A. ― I is applicable throughout the Republic.
    B. ― For application in Saint-Pierre-et-Miquelon, Wallis-et-Futuna, French Polynesia and New Caledonia Articles 374, 376, 389 and 389 bis of the Customs Code, the words "of the court of great instance" are replaced by the words "of the court of first instance".
    III. ― The Mayotte Customs Code is amended as follows:
    A. ― Section 239 is as follows:
    "Art. 239. - 1. Forfeiture of seized goods may be prosecuted against drivers or declarants.
    “2. When their owner is known, the confiscation of the seized goods, with the exception of those prohibited under customs regulations, can only be prosecuted in the event of the latter being questioned before the repressive jurisdiction to decide on the proceeding. »
    B. ― After 1 of Article 241, are inserted from 1 bis and 1 ter as follows:
    "1 bis. However, where the goods of fraud or used to hide the fraud have been seized and provided that they are not prohibited under customs regulations, the release is provided, without bail or consignation, to the owner of good faith not prosecuted under this Code, even when the repressive jurisdiction has given the forfeiture. This release is subject to reimbursement of any costs incurred by the administration to ensure the custody and preservation of the goods.
    "1 ter. By derogation from 1 bis, no release is proposed when the proceeds of fraud or used to mask fraud have been deteriorated because of its use for this purpose. »
    C. ― Section 257 is as follows:
    "Art. 257. - 1. In the event of the seizure of means of carriage which the bail or consignation has been offered by a record and has not been accepted by the party, as well as in the case of seizure of objects that cannot be retained without the risk of deterioration, the judge of freedoms and detention of the court of large instance in the jurisdiction of which the property or the examining judge seized of the case may, at the request of the customs of the auction, authorize
    “2. Decisions made under this section are subject to a reasoned order.
    “3. The order authorizing the sale shall be notified to the owner of the property if known, who may return it to the board of investigation by declaration to the court office within ten days after notification of the decision. This appeal is suspensive. The owner may be heard by the instruction room.
    “4. The proceeds of the sale are recorded by the Customs Accountant. When the confiscation of property is not pronounced, this product is returned to their owner. »
    D. ― Section 257 bis is amended as follows:
    1° At the beginning of the first paragraph of the first paragraph of the first paragraph of the first paragraph of the first paragraph, the reference is "1°" replaced by the mention: "1. » ;
    2° The last paragraph of the same 1° is as follows:
    "The judge of the freedoms and detention of the Court of Grand Instance in the jurisdiction of which the property or the examining magistrate seized of the case may, at the request of the Customs administration, subject to a preliminary sampling and in accordance with the terms fixed by decree in the Council of State, authorize the destruction of the seized objects. » ;
    3° The 2° and 3° are replaced by 2 and 3 as follows:
    “2. Decisions made under this section are subject to a reasoned order.
    “3. The order authorizing destruction shall be notified to the owner of the property if known, who may return it to the board of investigation by declaration to the court office within ten days after notification of the decision. This appeal is suspensive. The owner may be heard by the instruction room. »
    IV. I, II and III come into force on 1 January 2013.

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    I. ― The Customs Code is amended as follows:
    A. ― The first paragraph of section 271 is as follows:
    "The vehicles for the carriage of goods referred to in section 269 are motor vehicles with a total permissible load of more than three and a half tons and sets of vehicles with a total permissible load of more than three and a half tons. »
    B. ― In the last paragraph of section 275, the words "or number of axles" and "or category" are deleted respectively.
    C. ― Section 278 is amended as follows:
    1° After the first preambular paragraph, a sub-item reads as follows:
    "As a derogatory, the tax is paid in advance by the authorized company providing a telecommunication service in the cases and in the manner defined by decree in the Council of State. » ;
    2° In the second paragraph, in the first sentence, the words: "slaughter on" are replaced by the words: "a reduction on the amount of", and, in the second sentence, the words: "slaughter rules" are replaced by the word: "reductions" and the words: "every year" are deleted.
    D. ― After the word: "by", the end of the first sentence of the fourth paragraph of article 282, in its draftingArticle 53 of Act No. 2011-1978 of 28 December 2011 for 2011 is thus drafted: "Decree in the Council of State. »
    E. ― Section 283 is as follows:
    “Art. 283. - The detaining or transporting of a device, device or product of a nature or presented as a means of detecting the presence, disrupting the operation or informing or informing of the location of devices, instruments or systems used to ascertain the breaches referred to in section 281, or allowing to avoid the finding of such breaches is an offence.
    "The use of a device, device or product of the same nature is an offence.
    "In addition to the penalties provided for in Article 413, this device, device or product is seized. When the device, device or product is placed, adapted or applied to a vehicle, this vehicle may also be seized. »
    F. ― In the last paragraph of Article 283 bis, in its draftingArticle 53 of Act No. 2011-1978 of 28 December 2011 referred to abovethe reference: "283" is replaced by the reference: "413".
    G. ― Section 285 septies is amended as follows:
    1° The first paragraph of 3 of the I is read as follows:
    "The vehicles for the carriage of goods referred to in 1 mean motor vehicles with a total permissible load of more than twelve tons and sets of vehicles with a total permissible load of more than twelve tons. » ;
    2° In the last paragraph of 2 of the IV, the words: "or number of axles", " respectively" and "or category" are deleted;
    3° The VI is thus amended:
    (a) 1 is supplemented by a sub-item:
    "As a derogatory, the tax is paid in advance by the authorized company providing a telecommunication service in the cases and in the manner defined by decree in the Council of State. » ;
    (b) After the 1st it is inserted a 1 bis as follows:
    "1 bis. The debtor who has entered into a contract with an authorized company providing a telemarketing service shall, within the limit set out in Directive 1999/62/EC of the European Parliament and the Council of 17 June 1999, receive a reduction on the amount of the tax due, in order to take into account the management economy resulting from the contract. The applicable reductions are determined by a joint order of Ministers responsible for transport and budget. » ;
    4° The VII is thus amended:
    (a) After the word: "by", the end of the first sentence of the fourth paragraph of 2 is thus written: "decree in the Council of State. » ;
    (b) 3 is thus written:
    “3. Detaining or transporting a device, device or product of a nature or being presented as a means of detecting the presence, disrupting the operation or informing or informing of the location of devices, instruments or systems used in the observation of the breaches referred to in 2 or allowing to avoid the finding of such breaches is an offence.
    "The use of a device, device or product of the same nature is an offence.
    "In addition to the penalties provided for in Article 413, this device, device or product is seized. When the device, device or product is placed, adapted or applied to a vehicle, this vehicle may also be seized. » ;
    (c) In the last paragraph of 4, the reference: "to 3 of this VII" is replaced by the reference: "to section 413 of this code".
    H. ― In 2 of Article 358, after the words: "Customs office", the words ", the specialized service".
    I. ― In section VI, section 1, paragraph 2, of Title XII, a D is reinstated as follows:
    "D. – Fourth class.
    "Art. 413. - Without prejudice to the provisions of section 282 and 2 of the VII of section 285 septies, shall be liable to a fine of not more than 750 € for any violation of the legal and regulatory provisions governing the national tax on vehicles for the carriage of goods under sections 269 to 283 quinquies and the tax provided for in section 285 septies. »
    II. ― Section 153 of Act No. 2008-1425 of 27 December 2008 of Finance for 2009 is amended as follows:
    1° The C of I is supplemented by a sentence as follows:
    "The date of implementation of the technical mechanism necessary for collecting the tax provided for in A shall be determined by joint order of Ministers responsible for transport and budget. » ;
    2° The C of II is thus amended:
    (a) The first is supplemented by a sentence as follows:
    "The date of implementation of the technical mechanism necessary for collecting the tax provided for in A shall be determined by joint order of Ministers responsible for transport and budget. » ;
    (b) At the end of 2, the words: "the entry into force of the tax provided for in the A" are replaced by the words: "the implementation of the technical device necessary to collect the tax referred to in 1".
    III. ― The C of the XI of section 53 of Act No. 2011-1978 of December 28, 2011 of Corrigendum Finance for 2011 is repealed.
    IV. ― I comes into force as of January 1, 2013.

    Rule 59 Learn more about this article...

    
    At the end of first paragraph of the VI of Article 266 Customs Codethe year: "2013" is replaced by the year: "2016".

    Rule 60 Learn more about this article...

    
    The last two paragraphs of Article L. 121-7 of the Energy Code are replaced by a 2° as follows:
    « 2° In areas not connected to the continental metro network:
    “(a) The production costs that, due to the particularities of the production park inherent in the nature of these zones, are not covered by the share of production in the regulated electricity sales tariffs or by the possible price ceilings provided for in Article L. 337-1;
    “(b) The costs of electricity storage works managed by the electrical system manager. These costs are taken into account within the limits of the production costs they contribute to avoiding;
    "(c) Electricity over-costs, excluding those mentioned in a, which, because of the particularities of the sources of supply considered, are not covered by the share of production in the regulated electricity prices. These incremental costs are taken into account within the limits of the production costs they contribute to avoiding;
    "(d) Costs borne by electricity providers due to the implementation of demand control actions related to electricity consumption and reduced revenues possibly collected through these actions. These costs are taken into account within the limits of the production costs they contribute to avoid.
    "The conditions for the remuneration of capital immobilized in the means of production, storage of electricity or necessary for the actions of control of demand defined in a, b and d of this 2° used to calculate the compensation of the expenses in that capacity are defined by decree of the Minister responsible for energy in order to guarantee the security of the electricity supply of areas not interconnected with the continental metropolitan network.
    "A decree in the Council of State specifies the modalities of application of a to d. »

    Rule 61 Learn more about this article...

    
    I. ― The persons mentioned in IV of Article 33 of Act No. 2004-1484 of 30 December 2004 for 2005 a partial refund of the domestic fuel tax applicable to diesel and heavy fuel collected, respectively, from the identification indices 20 and 24 of Table B of 1 of Article 265 of the Customs Code and the domestic consumption tax on natural gas provided for in section 266 quinquies of the same code.
    The amount of the refund is:
    1° 5 € per hectolitre for the amounts of diesel purchased between 1 January and 31 December 2012;
    2° 1,665 € per 100 kilograms net for the quantities of heavy fuel acquired between 1 January and 31 December 2012;
    3° 1,071 € per thousand kilowatthours for natural gas volumes acquired between January 1 and December 31, 2012.
    II. ― I comes into force as of January 1, 2013.

    Rule 62 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― In the b of the III of Article 256, after the word: "object", are inserted the words: "experts or".
    B. ― In 1 bis of Article 266, the words: "determined by reference in the course published by the Bank of France from the course set by the European Central Bank, known" are replaced by the words: "published by the European Central Bank".
    C. ― Section 269 is amended as follows:
    1° After the quater of the 1, it is inserted a quinquies as follows:
    "a quinquies" For deliveries and transfers referred to in I of Article 262 ter carried out continuously for a period of more than one calendar month, at the expiration of each calendar month; »
    2° In the first paragraph of the d of 2, after the word: "Intracommunity" are inserted the words: "and for deliveries and transfers exempted under Article 262 ter I".
    D. ― At the beginning of the C of section VII of chapter I of title II of the first part of Book I, an article 289-0 is added as follows:
    "Art. 289-0.-I. ― The invoicing rules set out in section 289 apply to transactions deemed to be located in France pursuant to sections 258 to 259 D, excluding those that are carried out by a conditioner that has established the seat of its economic activity in another Member State or that has a fixed place of business from which the delivery of goods or the provision of services is made or, in default, its domicile or habitual residence, and for which the taxed
    “II. ― They also apply to transactions where the place of taxation is not located in France that are carried out by a conditioner that has established the seat of its economic activity in France or that has a permanent establishment on which the delivery of goods or the provision of services is made or, if not, its domicile or habitual residence:
    « 1° When the purchaser or lessee established in another Member State is liable for the tax, unless the subject has given them a warrant to charge in his or her behalf;
    « 2° Or where the delivery of goods or service delivery is deemed not to be carried out in the European Union pursuant to Title V of Council Directive 2006/112/EC of 28 November 2006 on the common value-added tax system. » ;
    E. ― Section 289 is amended as follows:
    1° I is thus modified:
    (a) The c of 1 is supplemented by the words: "with the exception of deliveries of goods exempted under Article 262 ter and Article 298 sexies I;
    (b) 2 is thus written:
    “2. Invoices may be issued by the customer or by a third party when the subject gives them a warrant for this purpose. Subject to its acceptance by the subject, each invoice is then issued in its name and for its account.
    "A decree in the Council of State specifies the specific modalities of application of the first paragraph of this 2 when the agent is established in a country with which there is no legal instrument relating to mutual assistance having a similar scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance in the collection of claims relating to taxes, taxes, rights and other measures and by the regulation (EU) n° 904/2010 of » ;
    (c) The 3 is thus modified:
    ― The second paragraph reads as follows:
    "For deliveries of exempt goods pursuant to section 262 ter and section II of section 298 sexies and for services for which the tax is payable by the lessee pursuant to section 196 of Directive 2006/112/ EC of the Council of 28 November 2006 relating to the common value-added tax system, the invoice is issued no later than 15 of the month following the month in which the fact-generator occurred. »
    ― It is added a paragraph to read:
    "It may be established periodically for several deliveries of separate goods or services made for the benefit of the same buyer or lessee for which the tax becomes payable in the same calendar month. This invoice is made by the end of the same month. » ;
    (d) In the first sentence of 5, the reference: "or article 289 bis" is deleted;
    (e) The last paragraph is deleted;
    2° At the end of the first sentence of II, the words "invoice" are replaced by the words "invoices";
    3° In the first paragraph of the IV, after the word "pay", are inserted the words "or to regulate";
    4° The V is thus written:
    "V. ― The authenticity of the origin, the integrity of the content and the legibility of the invoice must be ensured from the date of its issuance and until the end of its retention period. » ;
    5° These are added to VI and VII:
    "VI. ― Electronic invoices are issued and received in any electronic form. They shall be used as original invoices for the purposes of section 286 and this section. Their transmission and disposal are subject to acceptance by the recipient.
    « VII. ― To meet the conditions set out in the V, the subject may issue or receive invoices:
    « 1° Either in electronic form, using any technical solution other than those provided for in 2° and 3°, or in paper form, as long as documented and ongoing controls are put in place by the company and allow a reliable audit trail between the invoice issued or received and the delivery of goods or services that is the basis of it;
    « 2° Either using the advanced electronic signature procedure defined in paragraph 2 (a) of Article 233 of Council Directive 2006/112/EC of 28 November 2006 referred to above with respect to the billing rules. A decree specifies the conditions for the issuance, signing and storage of these invoices;
    « 3° Either in the form of a structured message according to a standard agreed between the parties, allowing computer reading and can be treated automatically and univocally, under conditions specified by decree. »
    F. ― Section 289 bis is repealed.
    II. ― The book of tax procedures is amended as follows:
    A. ― 2° bis of chapter I, section I, title II, of the first part is supplemented by articles L. 13 D and L. 13 E as follows:
    "Art. L. 13 D.-The Tax Administration Officers shall ensure that the controls provided for in 1° of Article 289 of the General Tax Code ensure authenticity of origin, integrity of content and readability of invoices issued or received by the taxpayer.
    "To this end, they check all the information, documents, data, computer processing or information systems that make up these controls as well as the documentation describing their implementation modalities.
    "If these controls are performed electronically, taxpayers are required to submit them in this form. Administration officers may take copies of the information or documents of these controls and their documentation by any means and on any medium.
    "Art. L. 13 E.-In the event of an impossibility to perform the verification under Article L. 13 D of this book or if the controls mentioned in 1° of Article 289 of the General Tax Code do not allow for the authenticity of the origin, integrity of the content and legibility of the invoices, the invoices are not considered to be original invoices, without prejudice to the provisions of Article 283 of the same code. »
    B. ― Article L. 80 F is amended as follows:
    1° After the first preambular paragraph, a sub-item reads as follows:
    "They can also, when the authenticity of the origin, the integrity of the content and the legibility of the invoices are ensured by the controls provided for in the 1° of Article 289 of the General Tax Codeaccess to all information, documents, data, computer processing or information systems that make up these controls, and documentation describing their implementation modalities. » ;
    2° At the beginning of the first sentence of the second paragraph, the words: "For this purpose" are replaced by the words: "For the purposes of the first two paragraphs";
    3° The third paragraph is amended to read:
    (a) The beginning of the paragraph is as follows: "Managers may obtain or take copies, by any means and on any medium, of the parts... (the rest without change). » ;
    (b) Two sentences are added:
    "If the controls provided for in 1° of the VII of the same section 289 are carried out in electronic form, they are required to submit them in that form. Administration officers may take copies of the information or documents of these controls and their documentation by any means and on any medium. »
    C. ― After the same article L. 80 F, it is inserted an article L. 80 FA as follows:
    "Art. L. 80 FA.- Administrative agents may intervene in an unannounced manner in the professional premises of the issuing and receiving companies of invoices and, where appropriate, in the professional premises of the service providers of teletransmission of invoices to monitor the conformity of the operation of the teletransmission system of invoices and the electronic signature procedure advanced to the conditions established by decree.
    "In the intervention referred to in the first paragraph, the administration shall give the taxpayer, or its representative, a notice of intervention specifying the technical operations envisaged on the electronic signature teletransmission system.
    "In the event of a failure to carry out the controls mentioned in the first paragraph or a failure to comply with the conditions laid down by decree, the officers of the administration shall file a report. Within thirty days of the notification of this record, the taxpayer may make observations, provide justifications or make regularization of the operating conditions of the system. Upon expiry of this period and in the absence of justification or regularization, electronic invoices are no longer considered documents in lieu of original invoices.
    "The intervention, operated by administrative officers or under their control in accordance with the first paragraph, does not fall within the tax control procedures governed by sections L. 10 to L. 54 A. The minutes issued pursuant to this section are only enforceable against the taxpayer in the light of the compliance of the teletransmission system of invoices and the electronic signature procedure with the conditions prescribed by decree. »
    D. ― The first paragraph of Article L. 102 B is supplemented by a sentence as follows:
    "The information, documents, data, computer processing or information system constituting the controls mentioned in 1° of Article 289 of the General Tax Code and documentation describing their implementation procedures shall be retained during the same period. »
    E. ― Article L. 102 C is amended as follows:
    1° After the first preambular paragraph, a sub-item reads as follows:
    "To ensure compliance with the requirements mentioned in the V of Article 289 of the General Tax Code, invoices must be stored in the original, paper or electronic form, in which they have been transmitted or made available. » ;
    2° In the second paragraph, the words: "as well as an immediate online access right, download and use" are replaced by the words: "or not providing an immediate online access, download and use right";
    3° The fourth preambular paragraph is deleted;
    4° At the penultimate paragraph, after the word "French", are inserted the words: "or in the territory of another Member State of the European Union or of a country bound to France by a convention providing for mutual assistance";
    5° Before the last preambular paragraph, a subparagraph shall read:
    "For the purposes of control, the competent authorities of the Member States of the European Union have a right of access by electronic means, of downloading and using the invoices issued or received, stored on the French territory by or on behalf of a person who is liable for the tax on turnover in these Member States or is established therein. »
    III. I and II come into force on January 1, 2013.

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    I. ― The sexies of section 279 of the General Tax Code are repealed.
    II. ― The I applies to transactions that are generated by the fact-generating operation on a date fixed by decree and no later than December 31, 2014.

    Rule 64 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― Section 271 is amended as follows:
    1° In the b of 1 of II, the word "perceived" is replaced by the word "due";
    2° At the 1st, in the b and the second sentence of the d of the V, the words "the Community" are replaced by the words "the Union".
    B. ― The 3rd of Article 278 bis is supplemented by a sentence as follows:
    "These provisions do not apply to equine operations where they are not normally intended to be used in food preparation or in agricultural production; "
    C. ― Section 286 ter is amended as follows:
    1° At the beginning of 2°, the words are added: "Any non-subscribed person or legal person who carries out intra-community acquisitions of property subject to the value added tax in accordance with section 256 bis I or section 298 sexies,"
    2° At 5°, the words "the Community" are replaced by the words "the Union".
    D. ― Section 289 A is amended as follows:
    1° In the first sentence of the first paragraph of I, II and the first paragraph of III, the words: "The Community" are replaced by the words: "the Union";
    2° The second paragraph of I is replaced by three sub-items:
    "The first paragraph is not applicable:
    « 1° To persons established in a non-member State of the European Union with which France has a legal instrument on mutual assistance with a similar scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures and by Council Regulation (EU) No 904/2010 of 7 October 2010 concerning administrative cooperation and the field against fraud in the The list of these States shall be determined by order of the minister responsible for the budget;
    « 2° To persons not established in the European Union who only carry out operations referred to in Article 277 A in suspension of payment of the value added tax or deliveries of natural gas, electricity, heat or cold for which the tax is due in France by the purchaser under the 2 quinquies of section 283. »
    E. ∙ 1. In the first paragraph of Article 1003, the words: ", brokers and all other intermediaries, referred to in Article 1002," are replaced by the words: "established in France, in a Member State of the European Union or another State Party to the agreement on the European Economic Area acting in France in free service delivery".
    2. In the first paragraph of section 1004, the words "in addition" are deleted.
    F. ― 1. The second part of 3 of Article 257 is repealed.
    2. Section 1002 is repealed.
    3. Section 278 ter is repealed.
    II. ― After the words: "survey surveillance", the end of the first paragraph of Article L. 89 of the Tax Procedures Book is thus written: "as well as fonts or copies of fonts. »
    III. ― The B and 3 of the F of I apply to operations that are generated as of January 1, 2013.

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    I. ― Under the conditions provided for in Article 38 of the Constitution, the Government is authorized to take, by order, within nine months from the date of publication of this Act, the necessary measures to make applicable to Mayotte, with the adaptations taking into account the interests of that territory in all the interests of the Republic and of the particular situation of Mayotte, the tax and customs laws in force in metropolis and in the departments and regions of Mayotte.
    II. ∙ A bill to ratify these Orders is tabled before Parliament by 15 December 2013.

    Rule 66 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― It is re-established an article 244 quater C as follows:
    "Art. 244 quater C.-I. ― Companies imposed on the basis of their real or exempt earnings under sections 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 octies A and 44 decies to 44 quindecies can benefit from a tax credit intended to finance the improvement of their competitiveness through, inter alia, investment, research, innovation, training, recruitment, prospecting of new markets The company shall track in its annual accounts the use of the tax credit in accordance with the objectives mentioned in the first sentence of this I. The tax credit cannot finance an increase in the share of the profits distributed, nor increase the remuneration of persons performing executive functions in the company. The organizations referred to in section 207 may also benefit from the tax credit referred to in this paragraph in respect of the remuneration they pay to their employees assigned to their non-exempt profit tax activities. These organizations may also benefit from the remuneration paid to employees assigned to their exempt activities after the European Commission has declared this provision consistent with European Union law.
    “II. ― The tax credit referred to in I is seated on the remuneration that companies pay to their employees during the calendar year. Compensation shall be taken into account, as defined for the calculation of social security contributions to theArticle L. 242-1 of the Social Security Code, not exceeding twice and a half the minimum wage of growth calculated for one year on the basis of the legal duration of the work increased, if any, of the number of additional or additional hours, without taking into account the increases to which they give rise. For employees who are not employed full-time or who are not employed throughout the year, the minimum wage of growth taken into account is that which corresponds to the working period provided for in the contract for the period in which they are present in the company.
    "To be eligible for the tax credit, remuneration paid to employees must be deducted for the determination of the taxable income tax or corporate tax income tax under the conditions of common law and be regularly reported to social security organizations.
    "III. – The tax credit rate is set at 6%.
    "IV. ― The tax credit calculated by the partnership referred to in sections 8,238 bis L, 239 ter and 239 quater A or the groupings referred to in sections 238 ter, 239 quater, 239 quater B, 239 quater C and 239 quinquies that are not subject to corporate tax may be used by their partners proportionally to their rights in these companies or groups,
    "V. ― The organizations responsible for the collection of social security premiums due to the employment of the persons referred to in I of this section are empowered to receive, as part of the declarations to which the companies are held with them, and to verify, as part of the controls they carry out, the compensation data giving rise to the tax credit. These elements relating to the calculation of the tax credit are transmitted to the tax administration.
    "VI. ― A decree sets out the conditions for the application of this article, including the reporting obligations of companies and agencies responsible for the collection of social security contributions. »
    B. ― An article 199 ter C is reinstated as follows:
    "Art. 199 ter C.-I. ― The tax credit defined in section 244 quater C is charged on the income tax payable by the taxpayer for the year in which the remuneration taken into account in computing the tax credit was paid. The excess tax credit is, for the benefit of the taxpayer, a debt on the equal amount state. This debt is used for the payment of the income tax due for the three years following that for which it is recognized and then, if applicable, the unused portion shall be refunded upon the expiry of that period.
    “The debt is inalienable and incessant, except in the cases and conditions provided for in Articles L. 313-23 to L. 313-35 of the monetary and financial code ; it may then be the subject of several transfers or partial losses to one or more assignees or creditors.
    "The debt on the State shall be the amount of the tax credit before imputation on income tax when, pursuant to the second paragraph of Article L. 313-23 of the same code, that debt was the subject of an assignment or a claim before the liquidation of the income tax on which the corresponding tax credit is imputed, provided that the informed administration has been in advance.
    "In the event of an assimilated merger or transaction occurring during the period referred to in the last sentence of the first paragraph of this I, the fraction of the debt that has not yet been charged by the company in question is transferred to the company in question.
    “II. ― The receivable referred to in the first paragraph of the I is immediately refundable when it is recognized by one of the following companies:
    « 1° Companies that meet the definition of micro, small and medium-sized enterprises set out in Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption by category);
    « 2° New companies, other than those mentioned in the III of Article 44 sexies, whose capital is fully released and held continuously at least 50%:
    “(a) By physical persons;
    “(b) Or by a company whose capital is held for at least 50% by natural persons;
    "(c) Or by venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies or single-person venture investment companies, provided that there is no dependency link within the meaning of the last three paragraphs of Article 39 between the companies and the latter companies or the funds.
    "These companies may request the immediate reimbursement of the receivable identified under the year of creation and the following four years;
    « 3° Young innovative companies mentioned in article 44 sexies-0 A;
    « 4° Companies that have been subject to conciliation or safeguard proceedings, recovery or judicial liquidation. These companies may request reimbursement of their unused receivable from the date of the decision or judgment that has opened these procedures. »
    C. ― It is restored to article 220 C as drafted:
    "Art. 220 C.-The tax credit defined in section 244 quater C is charged on the corporate tax under the conditions set out in section 199 ter C."
    D. ― The c of 1 of Article 223 O is thus restored:
    "c. Tax credits issued by each company of the group under section 244 quater C; section 199 ter C applies to the sum of these tax credits; "
    II. ― Section L. 172 G of the Tax Procedures Book is supplemented by a paragraph to read:
    "The first paragraph also applies to the tax credit under section 244 quater C of the same code. »
    III. – A. ― I is applicable to compensation paid as of January 1, 2013.
    B. ― The rate mentioned at III of Article 244 quater C of the General Tax Code is 4 per cent for remuneration paid in 2013.
    IV. – A follow-up committee with the Prime Minister is responsible for monitoring the implementation and evaluation of the competitiveness and employment tax creditArticle 244 quater C of the General Tax Code. This committee is chaired by a Prime Minister-designated personality and consists of half representatives of social partners and half representatives of the relevant administrations. Prior to the tabling of the year's bill of finance in Parliament, it prepares a public report outlining the status of the assessments.
    A regional monitoring committee, based on the model of the committee referred to in the first paragraph of this IV, is responsible for monitoring the implementation and evaluation of the competitiveness and employment tax credit in each region.
    Members of the national committee and regional committees perform their functions free of charge.
    V. ― After consultation with professional and representative trade union organizations at the national level, a law can set out the terms and conditions of information of Parliament and representative staff institutions and the terms and conditions of the control by social partners of the use of the tax credit so that it can effectively contribute to the improvement of the company's competitiveness.

    Rule 67 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    1° The second paragraph of Article 1679 is amended as follows:
    (a) At the end of the first sentence, the amount "840 €" is replaced by the amount "1 200 €";
    (b) In the second sentence, the amount "840 €" is replaced by the amount "1,200 €" and the amount "1,680 €" is replaced twice by the amount "2,040 €";
    2° At the end of the first sentence of Article 1679 A, the words: "6 002 € for remuneration paid as of January 1, 2011" are replaced by the amount: "20,000 €".
    II. ― The I applies to the pay tax due to remuneration paid as of January 1, 2014.

    Rule 68 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― At the end of section 278, the rate: "19.60%" is replaced by the rate: "20%".
    B. ― In the first paragraph and 1°A (b) of section 278-0 bis and 281 quater (c), the rate: "5.5%" is replaced by the rate: "5%".
    C. ― In the first paragraph of article 278 bis, in article 278 quater, in the first paragraph and in the second paragraph of article 278 sexies, at the end of the first paragraph of article 278 septies, in the first paragraph and in the second sentence of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of section 279, in the first paragraph of article 279-0 bis and in the first and second paragraphs of article 298, the second paragraph,
    D. ― At the beginning of the first paragraph of 5° of 1 of Article 297, the rate: "8%" is replaced by the rate: "10%".
    E. ― The I bis of Article 298 quater is amended as follows:
    1° At the end of the first paragraph, the year: "2012" is replaced by the year: "2014";
    2° At 1°, the rate: "4.63 %" is replaced by the rate: "4.90 %";
    3° At 2°, the rate: "3.68 %" is replaced by the rate: "3.89 %".
    II. – In the first and second paragraphs of Article L. 334-1 of the code of cinema and animated image, the rate: "7%" is replaced by the rate: "10%".
    III. – A. ― The IB applies to transactions for which the value added tax is due as of January 1, 2014.
    B. ― 1. The A, C and D of I and II apply to operations that are generated as of January 1, 2014. However, they do not apply to cash for which the value added tax is payable before that date.
    2. By derogation, the value-added tax rate of 7% remains applicable:
    (a) For deliveries 1 of Article 278 sexies of the General Tax Code, transactions with a favourable decision made under the conditions set out in sections R. 331-3 and R. 331-6 of the Construction and Housing Code before January 1, 2014 or, if not, having been subject to a preliminary contract or preliminary contract or a sale contract before that same date;
    (b) For deliveries and transfers referred to in 2 and 10 of I of Article 278 sexies of the General Tax Code, as well as for the self-delivery referred to in II of the same article corresponding to these same 2 and 10, to transactions with a favourable decision made under the conditions provided for in the same Articles R. 331-3 and R. 331-6, before 1 January 2014;
    (c) For contributions to 3 and 12 of Article 278 sexies of the General Tax Code, to transactions that have been the subject of a preliminary contract or contract or, if not, of a sale contract before January 1, 2014;
    (d) For deliveries referred to in 4 of I of the same article 278 sexies, as well as for deliveries to themselves referred to in II of the said article corresponding to that same 4, to transactions with an approval decision granted before January 1, 2014;
    (e) For deliveries referred to in 5 and 8 of the I of the same article 278 sexies, as well as for deliveries to oneself referred to in the II of the said article corresponding to these same 5 and 8, to transactions with a decision to finance the State before 1 January 2014 or, if not, for which the agreement with the representative of the State in the department is signed before that same date;
    (f) For deliveries referred to in 6 of I of the same article 278 sexies, as well as for deliveries referred to in II of the said article corresponding to that same 6, to the transactions for which the agreement entered into pursuant to the 4th of Article L. 351-2 of the Construction and Housing Code is signed before January 1, 2014;
    (g) For deliveries and works carried out under a single construction contract referred to in 7 and 11 of Article 278 sexies of the General Tax Code, to transactions for which a pre-contract or preliminary contract or, failing that, a sale contract or contract for the construction of the housing is signed before 1 January 2014; for the self-delivery referred to in II of the same article corresponding to these same 7 and 11, to the transactions for which the application for a building permit has been filed before that same date;
    (h) For self-delivered deliveries referred to in III of the same Article 278 sexies, to transactions that have been the subject of a dated quote accepted by both parties before January 1, 2014 and that have given rise to a deposit made prior to that date or that have been the subject of a decision to grant the subsidy referred to in Article R. 323-1 of the Construction and Housing Code or of a Decision 631
    3. 1 of this B does not apply to transactions subject to the 5.5% rate under III of Article 13 of Act No. 2011-1978 of 28 December 2011 for 2011 and theArticle 2 of Act No. 2012-958 of 16 August 2012 for 2012
    C. ― The sales of buildings to be built governed by Chapter I of Book II, Title VI, of the Construction and Housing Code and the amounts claimed by the manufacturer as part of a contract for the construction of an individual house governed by Chapter I of Title III of Book II of the same code shall remain subject to the value added tax at the rate of 19.60% provided that the preliminary contract or contract has been registered with a notary

    Rule 69 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    1° After the 1° ter of the 7 of article 261, it is inserted a 1° quater as follows:
    « 1° quater Services and deliveries of goods that are closely related to them, carried out in the places of life and reception mentioned in the III of Article L. 312-1 of the Code of Social Action and Families, in accordance with their object; »
    2° The penultimate paragraph of section 279 (a) is deleted.
    II. ― I applies to transactions for which the tax-generating act is effective January 1, 2013.

    Rule 70 Learn more about this article...

    
    I. ― A. ― After section XIII quinquies of Chapter I of Title III of Part II of Book I of the General Tax Code, is inserted a section XIII sexies as follows:

    
    « Section XIII sexies

    
    

    
    " Tax on surplus-values of disposal of buildings
    other than building land

    
    "Art. 1609 nonies G.-I. ― A tax on surplus-values under the conditions set out in sections 150 U and 150 UB to 150 UD shall be instituted by natural persons or companies or groups that fall under sections 8 to 8 ter and in those provided for in section 244 bis A by non-resident taxpayers taxed in France subject to income tax.
    "The tax does not apply to any surplus-values made during the assignment of building land referred to in I of section 150 VC or any related fees.
    "The proceeds of the tax shall be assigned to the fund referred to in section L. 452-1-1 of the Construction and Housing Code, for assignments up to December 31, 2015, within the limits of the limit provided for in the I of Article 46 of Law No. 2011-1977 of 28 December 2011 Finance for 2012.
    “II. ― The tax is based on the taxable amount of the surplus-values determined under the conditions provided, as the case may be, in sections 150 V to 150 VD or in II of section 244 bis A of this code.
    "It is due by the assignor and is due during the assignment.
    "III. ― The tax is due to the taxable surplus-values of more than €50,000, according to the following scale applied to the total amount of the taxable surplus-value:

    
    “(In euros)

    
    
    

    
    THE MORE VALUE
    taxable
    TAX

    50 001 to 60,000	2% PV – (60,000 PV) × 1/20
    60,001 to 100,000	2 % PV
    100 001 to 110,000	3% PV – (110,000 PV) × 1/10
    From 110 001 to 150,000	3 % PV
    150 001 to 160,000	4 % PV ― (160 000 ― PV) × 15/100
    160 001 to 200,000	4 % PV
    200 001 to 210 000	5 % PV ― (210 000 ― PV) × 20/100
    210 001 to 250,000	5 % PV
    From 250 001 to 260,000	6 % PV ― (260 000 ― PV) × 25/100
    Higher than 260 000	6 % PV
    (PV = amount of taxable surplus)

    
    
    "IV. ― A statement, in accordance with a model established by the administration, describes the elements used to wind up the tax. It is filed under the conditions set out in 1°, 2° and 4° of I and II of Article 150 VG.
    "V. ― The tax shall be paid upon the filing of the return under this section IV. The I to II bis of Article 150 VF, the second paragraph of I and II and III of Article 150 VH and the IV of Article 244 bis A shall apply.
    "VI. – The tax is controlled under the same guarantees and penalties as in income tax. »
    B. ― II of Article 15 of Act No. 2012-1509 of 29 December 2012 for 2013 applies for the determination of the taxable amount of the surplus-values referred to in II of section 1609 nonies G of the General Tax Code.
    C. ― The A of this I applies to any surplus-values made in respect of transfers that occurred on or after January 1, 2013, with the exception of those for which a promise of sale has acquired a certain date before December 7, 2012.
    II. ― The building and housing code is thus modified:
    1° In the first sentence of the first paragraph of Article L. 452-1-1, the words: "debits made pursuant to Article L. 423-14" are replaced by the words: "of the tax provided for in Article 1609 nonies G of the General Tax Code";
    2° Section L. 452-4-1 is amended as follows:
    (a) At the end of the fourth paragraph, the years: "2011-2012 and 2013" are replaced by the years: "2012 to 2015";
    (b) After the word "arrest", the end of the penultimate paragraph is thus written: " Ministers responsible for the budget, housing and city. »
    III. ― After the thirteenth line of the table second paragraph of Article 46 of Law No. 2011-1977 of 28 December 2011 for 2012, in its drafting prior to the coming into force of the Act No. 2012-1509 of 29 December 2012 for 2013 is inserted a line as follows:
    “

    Article 1609 nonies G General Tax Code

    Social rental housing guarantee

    120,000

    
    

    
    »

    
    

    
    II. OTHER MEASURES

    Rule 71 Learn more about this article...

    
    Are ratified the openings and cancellations of credits Decree No. 2012-1333 of 30 November 2012 opening and cancellation of credits in advance.

    Rule 72 Learn more about this article...

    
    The environmental code is modified as follows:
    1° Article L. 213-10-3 is amended as follows:
    (a) The first sentence of the first paragraph is as follows:
    "The fee is collected by the water agency from the service operator who incurs the billing of the drinking water charge referred to in theArticle L. 2224-12-3 of the General Code of Territorial Communities.
    (b) The second paragraph reads as follows:
    "The recovery of the royalty is ensured in amicable and contentious phases from the subject of the service providing the billing of the drinking water charge referred to in the same section L. 2224-12-3. » ;
    2° The last sentence of the last paragraph of Article L. 213-10-6 is as follows:
    "The recovery of the royalty is ensured in amicable and contentious phases from the subject matter by the service ensuring the billing of the remediation fee referred to in theArticle L. 2224-12-3 of the General Code of Territorial Communities.
    3° Section L. 213-10-8 is amended as follows:
    (a) I is thus modified:
    ― the beginning is thus written: "People, with the exception of those engaged in a professional activity under 1° of II of Article L. 254-1 or II of Article L. 254-6 of the Rural Code and Maritime Fisheries, who acquire a product... (the rest without change). » ;
    ― the words "is subject" are replaced by the words "are subject";
    (b) In the first sentence of the second paragraph of the 3rd paragraph of the IV, the words "referred to in I" are replaced by the words "phytopharmaceutical products";
    4° The second paragraph of Article L. 213-19 is replaced by two paragraphs as follows:
    "The taxpayer who disputes all or part of the royalties charged to the taxpayer shall, prior to any litigation, address a claim to the Director of the Water Office.
    "The water office may grant full or partial rebates of royalties, increases and late interests either upon request of the taxpayer where the taxpayer is unable to pay as a result of discomfort or indigence, or upon request of the judicial agent for enterprises subject to the safeguard, recovery or judicial liquidation procedure. »

    Rule 73 Learn more about this article...

    
    Section 130 of the Financial Act No. 2006-1666 of 21 December 2006 for 2007 is amended as follows:
    1° I is thus written:
    "I. ― A fee for phytopharmaceutical products and their adjuvants referred to in Article L. 253-1 of the Rural and Maritime Fisheries Code and to fertilizing materials and crop materials referred to in Article L. 255-1 of the same code for each application addressed to the National Health Safety Agency for Food, Environment and Labour and Related:
    « 1° Upon approval or renewal of approval of an active substance, a phytoprotector or a synergist;
    « 2° A review of new data that may alter the approval or renewal of approval of an active substance, phytoprotecter or synergist;
    « 3° Has an assessment of the origin, site of manufacture, modification of the manufacturing process or specifications of an active substance, a phytoprotector or a synergist;
    « 4° Authorization for placing on the market of a phytopharmaceutical product or an adjuvant or the registration of a fertilizing material or a culture medium; extension of use of a phytopharmaceutical product or an already authorized adjuvant; the modification of a marketing authorization or an approval previously obtained;
    « 5° Renewal of authorization to market a phytopharmaceutical product or an adjuvant or the registration of an already authorized fertilizing material or culture medium;
    « 6° Re-examine a phytopharmaceutical product or an adjuvant as a result of the renewal of the approval of active substances, phytoprotectors and synergists contained therein;
    « 7° Authorization to place on the market a phytopharmaceutical product or an adjuvant, or the registration of a fertilizing material or a culture of composition identical to a phytopharmaceutical product, an adjuvant, fertilizing material or a culture medium already authorized in France;
    « 8° Authorization to market a phytopharmaceutical product or an adjuvant identical to a phytopharmaceutical product or an adjuvant already authorized in another EU Member State, containing only approved active substances;
    « 9° To the registration of a product or set of products declared identical to a product or a set of products already approved or granted official authorization in another Member State of the European Union or party to the agreement on the European Economic Area;
    « 10° To obtain a parallel trade permit allowing the introduction in the national territory of a phytopharmaceutical product or an adjuvant from a State Party to the agreement on the European Economic Area in which it is authorized, and identical to a phytopharmaceutical product or an authorized adjuvant in France; the modification or renewal of this permit;
    « 11° To obtain a permit for experimentation of a phytopharmaceutical product or an adjuvant; to the authorization for distribution for experimentation of a fertilizing material or a culture medium; to the modification or renewal of such a permit or such authorization;
    « 12° When an extemporaneous mixture is registered on the list published in the Official Bulletin of the Ministry of Agriculture;
    « 13° At the fixation or modification of a maximum residue limit in foodstuffs for an approved active substance;
    « 14° The introduction of a fertilizing material or a culture medium into the national territory from another Member State of the European Union or a party to the agreement on the European Economic Area. » ;
    2° The III is thus written:
    "III. ― The tax rate referred to in I is determined by joint order of the Ministers responsible for agriculture and the budget, taking into account the nature of the application and the complexity of the evaluation. This tariff is set:
    « 1° For applications mentioned in 1° of I, within a ceiling of €150,000 for renewal applications and €250,000 for other applications;
    « 2° For applications mentioned in 2° to 6° and 10° of I, within a ceiling of € 50,000;
    « 3° For applications mentioned at 7° to 9° and 12° of I, within a ceiling of 25,000 €;
    « 4° For applications mentioned in 11°, 13° and 14° of I, within a ceiling of €5,000. »

    Rule 74 Learn more about this article...

    
    TheArticle 266 quater A of Customs Code, in its drafting resulting from section 88 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007, is repealed.

    Rule 75 Learn more about this article...

    
    I. ― Article L. 612-20 of the monetary and financial code is amended as follows:
    1° The first paragraph of the I is supplemented by the words: ", with the exception of insurance brokers and brokers and reinsurance companies mentioned in theArticle L. 511-1 of the Insurance Code and intermediaries in bank transactions and payment services that are subject to a contribution for control fees for their activity as of April 1 of each year."
    2° The 1° of the V is thus written:
    « 1° The Supervisory Authority shall send a call for contribution to all persons referred to in the A and C of this Article no later than 15 April of each year, with the exception of insurance brokers and brokers and reinsurance companies mentioned in theArticle L. 511-1 of the Insurance Code and intermediaries in banking and payment services. The persons concerned shall pay the corresponding payment to the Bank of France no later than 30 June of each year.
    "The Prudential Supervisory Authority sends a contribution call to insurance brokers and brokers and reinsurance brokers and intermediaries in bank transactions and payment services no later than June 15 of each year. For these people, the organization that holds the registry mentioned in theArticle L. 512-1 of the Insurance Code transmits to the Authority, no later than 15 May, a list of registrations arrested on 1 April of each year. The persons concerned shall pay the corresponding payment to the Bank of France no later than 30 August of each year; "
    II. ― By exception toArticle L. 612-20 of the Monetary and Financial Code, for the year of establishment of the single register, the organization ensuring the keeping of the register referred to in theArticle L. 512-1 of the Insurance Code has a period of eight months from the establishment of the single register to transmit to the Autorité de contrôle prudentiel the list of intermediaries in bank transactions and in active payment services as of 1 April this same year. The Authority has a period of nine months from the date of establishment of the single register to send to intermediaries in bank transactions and payment services the contribution calls mentioned to theArticle L. 612-20 of the Monetary and Financial Code. Intermediaries in bank transactions and payment services have a two-and-a-half-month period from the date of issuance of calls to pay the contribution for control costs.

    Rule 76 Learn more about this article...

    
    At the beginning of the first sentence of the second sentence of the third sentence of Article L. 612-20 of the monetary and financial code, the rates: "0.06 and 0.08 ¢" are replaced by the rates: "0.15 ¢ and 0.25 ¢".

    Rule 77 Learn more about this article...

    
    The third of the second of Article L. 621-5-3 of the same code is thus amended:
    1° In the first sentence of the d, the words: "the shares or shares of" are replaced by the words: "the shares, the shares or the titles of receivable issued by the";
    2° It is added an e as follows:
    “e) For management companies whose head office is established in the territory of a State party to the agreement on the European Economic Area other than France that manage collective investment bodies in securities of French law registered in accordance with Directive 2009/65/ CE of the European Parliament and of the Council of 13 July 2009 on the coordination of legislative, regulatory and administrative provisions concerning certain organizations of collective investment in securities (OPCVM), the contribution is set to the securities decree The outstanding amounts are calculated as at 31 December of the previous year and reported no later than 30 April; "

    Rule 78 Learn more about this article...

    
    I. ― The insurance code is amended:
    1° Article L. 421-1 IV is amended as follows:
    (a) In the first sentence, the words: "beginning in the 2003 fiscal year" are replaced by the words: "for rents for accidents that occurred before January 1, 2013";
    (b) It is added a paragraph to read:
    "The management of this mission by the fund is subject to a separate accounting of the other missions, in accordance with the terms and conditions established by order of the Minister responsible for the economy. » ;
    2° After the article L. 421-6, an article L. 421-6-1 is inserted as follows:
    "Art. L. 421-6-1.-There is a contribution to the financing of the mission under section L. 421-1 IV, to the insured and to the guarantee fund. This contribution is based on all the net premiums or premiums they pay to insurance companies for the insurance of the risks of civil liability resulting from accidents caused by motor vehicles and trailers or semi-trailers of vehicles when the risk is located throughout the territory of Metropolitan France, overseas departments, the Department of Mayotte, Saint-Martin and Saint-Barthélemyique, Saint- It is collected by insurance companies according to the same rules and under the same guarantees and penalties as the tax on insurance agreements. It is recovered monthly by the guarantee fund. A decree fixes its amount within 1% of these premiums or contributions. This contribution applies to premiums issued as of July 1, 2013. »
    II. ― Section 3 of Act No. 51-695 of 24 May 1951 to increase certain life rents and pensions is amended as follows:
    1° The first paragraph is supplemented by the words: "in cases provided for in IV of the same article";
    2° The last two paragraphs are deleted.
    III. ―Article 5 of Act No. 57-775 of 11 July 1957 harmonizing the legislation on life annuities, improving the rates of increase applied and including certain financial provisions is thus drafted:
    "Art. 5.-A decree made pursuant to theArticle 6 of Act No. 49-1098 of 2 August 1949 revision of certain life annuities made by insurance companies, the National Pension Fund for Old Age or by individuals through the alienation of cash capital sets out the distribution between the State, insurance companies and the insured of the increases served by insurance companies under the same Act. »
    IV. ― Act No. 74-1118 of 27 December 1974 on the revalorization of certain rents allocated for compensation for damage caused by an engine-driven land vehicle is amended as follows:
    1° In Article 1, the reference: "L. 455" is replaced by the reference: "L. 434-17";
    2° The second paragraph of Article 2 is as follows:
    "The majorations that are paid by insurance companies are managed and funded by the Guarantee Fund under theArticle L. 421-1 of the Insurance Codein the cases provided for in the IV of the same article. »

    Rule 79 Learn more about this article...

    
    Aunt II of Article 20 of Law No. 2011-1977 of 28 December 2011 the year: "2013" is replaced by the year: "2014".

    Rule 80 Learn more about this article...

    
    The Minister responsible for the economy is authorized to grant the State's guarantee to the borrowings contracted by the Unédic during the year 2013, principally and in interest, within a total ceiling of €5 billion in principal.

    Rule 81 Learn more about this article...

    
    Section 101 of Act No. 2009-1674 of 30 December 2009 on Corrigendum Finance for 2009 is amended as follows:
    1° At the first sentence of 1°, the year: "2012" is replaced by the year: "2013";
    2° It is added a paragraph to read:
    “The Government shall conduct an evaluation of the device and submit it to Parliament by 30 June 2013. »

    Rule 82 Learn more about this article...

    
    I. ― The Minister responsible for the economy is authorized to grant, free of charge, the guarantee of the State, in principal and in interest, to the borrowings contracted in 2013, 2014 and 2015 by the Union d'économie sociale du logement, provided for in Article L. 313-17 of the Construction and Housing Code, from the savings fund provided for in theArticle L. 221-7 of the Monetary and Financial Code, within the limit of 1 billion euros per year in principal.
    II. – The loans mentioned in I are allocated to the financing of construction, rehabilitation and the acquisition of social housing.
    III. ― An agreement reached prior to the subscription of the loans mentioned in I between the Minister responsible for the economy and the Union d'économie sociale du logement defines, inter alia, the following terms:
    1° Prior to the adoption, each year, of financial scoping measures taken under the 2nd and 3rd of Article L. 313-19 of the Construction and Housing Code, the Union of Social Economy of Housing shall transmit to the Ministers responsible for the Economy, Budget and Housing a multi-year financial plan to ensure the capacity to repay loans;
    2° When, in particular in view of this financial plan, borrowing is compromised, the ministers responsible for the economy, budget and housing may, after consultation with the Union d'économie sociale du logement, determine the amount of contributions from the collectors' partners of the Union d'économie sociale du logement to this reimbursement and determine the conditions for their payment.
    IV. ― Prior to October 1 of each year, the Government shall submit to Parliament a report on the use by the Social Economy Union of housing of the savings funds granted to finance social housing, as well as its financial situation.

    Rule 83 Learn more about this article...

    
    I. ― The I of Article 4 of Law No. 2011-1416 of 2 November 2011 of Corrigendum Finance for 2011 is thus amended:
    1° Au a, after the words: "institutional investors", are inserted the words: "or other qualified investors within the meaning of the regulations applicable to them, including direct or indirect subsidiaries of Dexia SA or Dexia Local Credit SA";
    2° The first sentence of the penultimate paragraph becomes a paragraph and is thus amended:
    (a) After the word: "guaranteed" are inserted the words: "regards the principal, the interests, expenses and accessories of the financing, bonds and securities guaranteed. She";
    (b) The number: "32.85" is replaced by the number: "38.76";
    (c) The words are added and a sentence as follows: "in main. Funding, bonds or debt securities shall be guaranteed by the State if, on the date of their issuance or subscription or, in respect of the securities mentioned in (b), on the date on which the guarantee of the State is granted, the principal amount of the outstanding securities guaranteed by the State under this I shall not exceed the amount mentioned above, taking into account, for the financing, bonds or securities of the United States » ;
    3° After the same first sentence, a sub-item is inserted:
    "The principal amounts guaranteed by the State under this I, valued at the date of each issue or subscription or of each series of concurrent programs or subscriptions, may not be greater than 45.59 per cent of the sum of the principal outstanding amounts of the financings, obligations or debt securities raised or issued by the companies concerned from the date of publication of this Law and guaranteed jointly by the State not » ;
    4° The second sentence of the same penultimate paragraph becomes a paragraph and is thus amended:
    (a) After the word: "to exercise", the words are inserted: ", except as otherwise provided by the conventions entered into by the Minister responsible for the economy referred to in III,"
    (b) The rate: "36.5%" is replaced by the rate: "45.59 %".
    II. ― The 1st and 2nd and 2nd of the I of this section shall apply to any guarantee granted by the Minister responsible for the economy pursuant to I and III of Article 4 of Act No. 2011-1416 of 2 November 2011 for 2011 prior to the date of publication of this Act.

    Rule 84 Learn more about this article...

    
    I. ― The State guarantee may be granted, in whole or in part, to the French Foreign Trade Insurance Company (COFACE):
    1° For its guarantee covering the non-payment risks related to the financing of civilian aircraft exports of more than ten tonnes on take-off and civilian helicopters of more than one ton on take-off.
    This guarantee covers the principal, interest and accessories of the financing. It may be granted:
    (a) to suppliers of the aircraft or their subsidiaries;
    (b) to French or foreign credit institutions and financial institutions;
    (c) To insurance and reinsurance companies, mutual funds and institutions for the provision of French or foreign law;
    (d) To the organizations mentioned in theArticle L. 214-1 of the Monetary and Financial Code ;
    (e) As an exceptional measure to take into account the practices of competition, any French or foreign corporation that has undertaken with investors the issuance of bonds for the financing of export transactions, as well as to the legal persons of French or foreign law acting on behalf of holders of securities issued to ensure the financing of the contract or to guarantee the payment of the amounts due for those securities in the event of a failure of the entity that made their issuance;
    2° For its guarantee covering the exchange risks on the residual value of civil aircraft acquired on credit under an export operation carried out without the warranty referred to in 1° of this I or without the insurance mentioned in a 1° of Article L. 432-2 of the Insurance Code. This transaction is not eligible for any other guarantee from the French Foreign Trade Insurance Company (COFACE).
    This guarantee may be granted:
    (a) credit institutions and financial institutions of French or foreign law;
    (b) To insurance and reinsurance companies, mutual funds and institutions for the provision of French or foreign law;
    (c) As an exceptional measure to take into account the practices of competition, any French or foreign company that has undertaken with investors the issuance of bonds for the financing of export transactions, as well as to legal persons of French or foreign law acting on behalf of holders of securities issued to ensure the financing of the contract;
    3° For its guarantee covering the risks of non-payment for contracts concluded for refinancing of insured transactions under a 1° of Article L. 432-2 of the Insurance Code.
    This guarantee may only cover the risk of non-payment of establishments of the European Union whose credit quality level is greater than or equal to 3 at the date of the award of the guarantee, since this credit quality level is defined by the regulation setting, at the date of publication of this Act, the requirements of equity applicable to credit institutions and investment companies, or whose credit quality is equal to the level of credit.
    This guarantee covers the principal, interest and accessories of refinancing. In the event of a failure of the credit institution that has consented to the receivable covered by the export credit insurance, the right to compensation under this credit insurance is delegated to the beneficiary institution of the refinancing guarantee, without the right to receive the assistance of another creditor of higher rank regardless of the law applicable to such receivables and the law of the country of residence of the debtors, third parties or other creditors
    This guarantee may be granted:
    (a) To credit institutions, financial institutions of French or foreign law;
    (b) To insurance and reinsurance companies, mutual funds and institutions for the provision of French or foreign law;
    (c) To the organizations mentioned in theArticle L. 214-1 of the Monetary and Financial Code ;
    (d) As an exceptional measure to take into account the practices of competition, any company having its headquarters in France or another Member State of the European Union or of the Organisation for Economic Co-operation and Development having carried out with investors the issuance of obligations for the financing of export transactions, as well as to the legal persons of French law or under the law of another Member State of the European Union or the Organisation for Development
    The guarantees referred to in 1°, 2° and 3° of this I shall be granted by the Minister responsible for the economy after the advice of the Committee on Guarantees and Credit to Foreign Trade established by theArticle 15 of Act No. 49-874 of 5 July 1949 relating to various economic and financial provisions.
    A decree in the Council of State sets out the modalities for the application of this I.
    II. ― The insurance code is amended as follows:
    1° In the first sentence of the first paragraph of Article L. 432-4, the reference: "of Article L. 432-2 of this Code" is replaced by the references: "of Articles L. 432-2 and L. 432-5";
    2° Section 1 of chapter II of title III of Book IV is supplemented by an article L. 432-5 as follows:
    "Art. L. 432-5.-The State guarantee may also be granted to the French Company for Foreign Trade (COFACE) under the conditions fixed to theArticle 84 of Act No. 2012-1510 of 29 December 2012 for 2012 »
    III. ― The b of the 1st of Article L. 432-2 of the Insurance Code is repealed from the publication of the decree in the Council of State referred to in I of this article and no later than 1 January 2014.
    IV. ― At the end of the c of 1st of the same article L. 432-2, the references: "to a and b" are replaced by the reference: "to a" from the publication of the decree in the Council of State referred to in I of this article and no later than January 1, 2014.

    Rule 85 Learn more about this article...

    
    I. ― The Minister responsible for the economy is authorized to grant, on an expensive basis, the State's guarantee of debt securities issued between January 1, 2013 and December 31, 2016 by Bank PSA Finance, a subsidiary of Peugeot SA. This guarantee covers the principal, interest, expenses and accessories of secured debt securities and is granted for a principal amount of up to 7 billion euros.
    II. ― An agreement between the State, the Peugeot SA company and the Bank PSA Finance company sets out in particular the terms under which the warranty referred to in I may be called, the counterparties of the guarantee, its tariff conditions and any security rights conferred on the State in return for the guarantee.
    III. — Before June 1, each year, the Government shall report to Parliament including:
    1° A detailed presentation of the financial situation of Banque PSA Finance and Peugeot SA and its subsidiaries;
    2° For each issue of debt securities made with the State guarantee, the date of issue, the date of refund and the interest rate served on these securities;
    3° The annual remuneration of the guarantee provided for in this article;
    4° A presentation of the financial commitments made by the creditor institutions of Bank PSA Finance;
    5° A presentation of the terms of appeal of the State guarantee;
    6° Where applicable, the details of each security right referred to in II;
    7° The balance sheet of the implementation of the counterparties mentioned in the same II, including the amounts of the dividends paid by Peugeot SA and the redemptions of shares it has made;
    8° An evaluation of the functioning of the social organs of Peugeot SA;
    9° A presentation of the changes in the payroll and the number of employees of Peugeot SA and its subsidiaries.

    Rule 86 Learn more about this article...

    
    Article L. 642-13 of the Rural and Maritime Fisheries Code is amended as follows:
    1° At the beginning of the third paragraph, the amount "Euro0.10" is replaced by the amount "€0.15";
    2° In the fourth paragraph, the amounts: "Euro 0.08" and "Euro0.8" are replaced, respectively, by the amounts: "€0.12" and "€1.2";
    3° At the beginning of the fifth paragraph, the amount "0.02 euro" is replaced by the amount "0.03 €";
    4° In the sixth paragraph, the amounts: "Euro 0.05" and "Euro 0.5" are replaced, respectively, by the amounts: "€0.075" and "€0.75";
    5° At the beginning of the seventh paragraph, the amount "8 euros" is replaced by the amount "10 €";
    6° At the beginning of the eighth paragraph, the amount: "5 euros" is replaced by the amount: " 7.5 €".

    Rule 87 Learn more about this article...

    
    At the end of V of Article 244 quater Q of the General Tax Codethe year: "2012" is replaced by the year: "2013".

    Rule 88 Learn more about this article...

    
    I. ― It is instituted a levy for the benefit of the State on the sums put by the players in the framework of the lottery games and sports predictions mentioned in section 136 of the Act of 31 May 1933 fixing the general budget of the year 1933 and section 42 of the Financial Law for 1985 (no. 84-1208 of 29 December 1984). This sample is due by La Française des jeux.
    The portion taken shall be the balance of the bets, after deduction of the taxation of any kind applicable to the games or their organization, as well as:
    1° From bets to winners;
    2° On the part of the stakes allocated to the funds for risk coverage and marketing of the games and bets;
    3° From the bets assigned to the coverage of the organization and placement fees of the games.
    These shares are defined by order of the Minister responsible for the budget.
    The fraction so collected, assessed on the calendar year, cannot be less than 15% or more than 25% of the sums put by the players.
    This deduction is recovered every week, under conditions fixed by order of the Minister responsible for the budget. It is controlled by the same procedures and under the same sanctions, guarantees, security rights and privileges as taxes on turnover.
    Claims are presented, investigated and judged according to the rules applicable to these same taxes.
    II. ― I applies to bets made effective January 1, 2013 on games operated in Metropolitan France and overseas departments.
    III. ― Section 66 of Act No. 2010-476 of May 12, 2010 on openness to competition and regulation of the game of money and online chance is repealed.

    Rule 89 Learn more about this article...

    
    The great chancellery of the Legion of Honour is allowed to yield the real estate set called " Bois d'Ecouen", located on the commune of Ecouen (Val-d'Oise), plots cadastraled section AK n°s 1 to 19, section AH n°s 349 and 350, for an area of 818 248 square meters.

    Rule 90 Learn more about this article...

    
    The premiums paid by the State, after consultation or deliberation of the National High-Level Sport Commission, to athletes medalled at paralympic games are excluded from the income taken into account in the allocation of cash or in-kind benefits paid to persons due to their disability.
    
    

    
    

    
    ANNOUNCEMENTS
    E T A T A
    (Art. 5 of the Law)
    Revised grades and averages for 2012
    I. ― GENERAL BUDGET

    
    (Thousands of euros)

    
    
    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2012

    	1. Tax revenues
    	11. Income tax	― 925 618
    1101	Income tax	― 925 618
    	12. Other direct taxes collected through the issuance of roles	1 073 642
    1201	Other direct taxes collected through the issuance of roles	1 073 642
    	14. Other direct taxes and taxes assimilated	41 956
    1401	Source deductions on certain non-commercial benefits and income tax	89 602
    1402	Detainees at source and debits on household capital income and the debit on anonymous vouchers	398 019
    1405	Outstanding 25% off profit distributions	14 000
    1406	Solidarity tax on fortune	― 462 000
    1408	Removals on insurance companies	27 280
    1410	Minimum contribution of professional tax	50 000
    1411	Contributions collected for employer participation in the construction effort	― 1,802
    1412	Employers' participation fee for continuing vocational training	753
    1413	Formal tax on precious metals, jewellery, art, collection and antiques	17 396
    1416	Commercial Surface Tax	4,000
    	15. Domestic consumer tax on energy products	― 739 749
    1501	Domestic consumer tax on energy products	― 739 749
    	16. Value-added tax	3 772 061
    1601	Value-added tax	3 772 061
    	17. Registration, stamp, other indirect contributions and taxes	502 963
    1705	Free movement between live (donations)	192 000
    1706	Deaths free of charge	70,000
    1711	Other conventions and civil acts	9 075
    1713	Land advertising tax	― 36 472
    1714	Special tax on insurance agreements	15 708
    1716	Other income and penalties	2 382
    1754	Other rights and miscellaneous income	1 000
    1755	Fines and confiscations	― 1 725
    1756	General tax on polluting activities	― 20,000
    1758	Right of licence to pay tobacco debiters	1 730
    1768	Special tax on certain road vehicles	― 6 541
    1773	Meat purchase tax	250,000
    1774	Special tax on television advertising	― 3 187
    1776	Health claims for slaughter and cutting	― 232
    1777	Tax on certain advertising expenses	1 313
    1780	Civil Aviation Tax	580
    1781	Basic nuclear facilities tax	- 37 158
    1782	Taxes on private radio stations and connections	― 602
    1785	Products of games operated by La Française des jeux (hors paris sportifs)	482
    1786	Abductions on the product of games in casinos	10 000
    1787	Picking up on the horse paris	4,000
    1788	Lifting on sports betting	― 2,000
    1789	Removal on online circle games	― 9,000
    1790	Redevance on online horse paris	8 000
    1798	Formal Impositions on Network Enterprises (Temporary assignment to the State in 2010)	20 000
    1799	Other taxes	41 000
    	2. Non-tax revenues
    	21. Dividends and assimilated recipes	1 327 543
    2110	Products of State participation in financial enterprises	61 118
    2111	Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés	― 7 000
    2116	Products of State participation in non-financial enterprises and benefits of non-financial public institutions	1 381 661
    	22. Products from the state domain	75,000
    2204	Radio frequency usage claims	75,000
    	23. Sales of goods and services	― 64 702
    2301	Reimbursement by the European Union of fees and taxes collected for the benefit of its budget	67,000
    2304	Remuneration of benefits provided by public treasury services for the collection of savings	1 702
    2305	Products of sale of various goods	- 1,000
    2306	Products of the sale of various services	5,000
    	24. Refunds and interest of loans, advances and other financial assets	― 307 313
    2401	Interests in loans to foreign banks and states	― 330 960
    2402	Interests in loans from the Economic and Social Development Fund	190
    2403	Interests in advances to various government departments or agencies managing public services	5 723
    2409	Interests of other loans and advances	9 734
    2411	Reimbursable Advances under Conditions for Civil Aviation	2,000
    2413	Reversed in respect of claims guaranteed by the State	6 000
    	25. Amendments, sanctions, penalties and prosecution fees	56 665
    2501	Products of fines of traffic and road parking police	25 335
    2502	Products of fines imposed by competition authorities	95 000
    2503	Fines issued by other independent administrative authorities	― 18,000
    2504	Recoverys pursued at the initiative of the Treasury Board	6 000
    2513	Penalties	- 1,000
    	26. Miscellaneous	196 705
    2601	Reversements of Natixis	100 000
    2604	Various products of the compensation of the State guarantee	107 400
    2611	Products of diplomatic and consular Chancellery	5,000
    2613	Deduction on mortgage conservative salaries	― 43 112
    2614	Savings directive	11 000
    2615	Commissions and cash expenses collected by the State as part of its activity	― 19 475
    2617	Recovery of compensation paid by the State for rental evictions	892
    2618	Refund of tuition and accessories	1 000
    2620	Indus recovery	18 000
    2621	Non-value recovery	- 30,000
    2622	Various payments from the European Union	24 000
    2623	Refunds on Departmental Expenditures not Reinstatement of Credits	10 000
    2624	Miscellaneous interests (excluding financial capital)	― 7 000
    2625	Other recipes from abroad	- 1,000
    2697	Accidental income	20 000
    	3. Abductions on State revenues
    	31. State revenues for the benefit of local authorities	10 712
    3104	Compensation for losses of professional tax and landmine levy of municipalities and their groupings	― 29 797
    3106	State revenue removal for the benefit of the Value Added Tax Compensation Fund	126 000
    3107	Excluding the State's revenues under compensation for exemptions relating to local taxation	53 539
    3120	Relay on the reform of the professional tax	78 600
    3122	Compensation for professional tax reform	60 376
    3123	Provision for transfers of local tax exemption compensations	3 533
    3124	Guarantee of payment of departmental professional tax funds	4 883
    3126	Excluding on State revenues for the single endowment of compensation specific to the occupational tax	4 126
    3128	Compensation of taxed trade union products	35 838
    3129	Complementary payment to departmental professional tax funds for 2011	5 542
    	32. Abductions on State revenues for the benefit of the European Union	173 305
    3201	Excluding State revenues to the European Union budget	173 305

    
    

    
    II. ∙ RECAPITULATION OF THE GLOBALLY

    
    (Thousands of euros)

    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2012

    	1. Tax revenues	3 641 343
    11	Income tax	― 925 618
    12	Other direct taxes collected through the issuance of roles	1 073 642
    14	Other direct taxes and taxes assimilated	41 956
    15	Domestic consumer tax on energy products	― 739 749
    16	Value-added tax	3 772 061
    17	Registration, stamp, other indirect contributions and taxes	502 963
    	2. Non-tax revenues	1 371 188
    21	Dividends and assimilated recipes	1 327 543
    22	Products from the state domain	75,000
    23	Sales of goods and services	― 64 702
    24	Refunds and interest of loans, advances and other financial assets	― 307 313
    25	Amendments, sanctions, penalties and prosecution fees	56 665
    26	Miscellaneous	196 705
    	3. Abductions on State revenues	184 017
    31	State revenues for the benefit of local authorities	10 712
    32	Abductions on State revenues for the benefit of the European Union	173 305
    	Total income, net of levies	2 086 138

    
    

    
    III. ― SPECIAL ACCOUNTS

    
    (In euros)

    
    
    

    
    NUMBER
    Line
    DEIGNATION OF RECETTES
    REVISION
    evaluations
    2012

    	Control of road traffic and parking	- 25,000
    	Section: Road traffic and parking	- 25,000
    04	Formal amendments of the traffic police and major lump sum fines resulting from offences found by the automated screening system and traffic regulations	- 25,000
    	State financial participation	2 585 000 000
    06	General budget payments	2 585 000 000
    	Total	2 560 000

    
    

    
    IV. ― FINANCIAL ASSESSMENT

    
    (In euros)

    
    
    

    
    NUMBER
    Line
    DEIGNATION OF RECETTES
    REVISION
    evaluations
    2012

    	Advances to territorial authorities	400,000
    	Section: Advances in the amount of tax returned to the regions, departments, municipalities, institutions and various agencies	400,000
    05	Income	400,000
    	Total	400,000

    
    

    
    E T A T B
    (Art. 6 of the Law)
    Apportionment of appropriations for 2012
    by mission and programme budget
    GENERAL BUDGET

    
    (In euros)

    
    
    

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

    External action of the State	9,000	9,000	9,000	9,000
    Action by France in Europe and the world	9,000	9,000	6 000	6 000
    Title 2	9,000	9,000
    French abroad and consular affairs			3,000	3,000
    General and territorial administration of the State			59 173 324	373 324
    Territorial administration			373 324	373 324
    Title 2			373 324	373 324
    Conduct and leadership of interior policies			58 800 000
    Agriculture, fisheries, food, forest and rural affairs	75 162	75 162	15 792 807	15 792 807
    Economics and sustainable development of agriculture, fisheries and territories			14 998 500	14 998 500
    Safety and sanitary quality of food	2,000	2,000
    Conduct and leadership of agriculture policies	73 162	73 162	794 307	794 307
    Title 2			794 307	794 307
    Official development assistance			287 646 474	273 368 003
    Economic and financial assistance for development			43 850 904	45 874 331
    Solidarity with developing countries			238 995 570	222 693 672
    Solidarity and migration			4 800 000	4 800 000
    Veterans, memory and ties with the Nation			35 238 071	35 257 530
    Recognition and reparation for the fighting world			26 400 000	26 400 000
    Compensation for victims of anti-Semitic persecution and barbarism during the Second World War			8 838 071	8 857 530
    Culture	4,000	4,000	1 192 500	1 192 500
    Heritage	4,000	4,000
    Transmission of knowledge and democratization of culture			1 192 500	1 192 500
    Defence	195 000 000	195 000 000	100 000	100 000
    Preparation and use of forces	195 000 000	195 000 000
    Title 2	195 000 000	195 000 000
    Force equipment			100 000	100 000
    Government Action Directorate	368 394 209		39 913 442	23 162 693
    Coordination of government work	368 394 209			10 170 000
    Protection of rights and freedoms			878 849	1 258 248
    Mutualized means of disconcerted administrations			39 034 593	11 734 445
    Ecology, sustainable development and development	542 000		240 924 176	210 166 237
    Transport infrastructure and services			172 575 115	174 287 176
    Risk prevention			64 354 754	31 884 754
    Conducting and guiding the policies of ecology, energy, sustainable development and the sea	542 000		3 994 307	3 994 307
    Title 2			3 994 307	3 994 307
    State financial commitments	2 585 000 000	2 585 000 000	1 014 000 000	1 014 000 000
    Debt and State treasury (evaluative credits)			1 014 000 000	1 014 000 000
    Recapitalization of Dexia	2 585 000 000	2 585 000 000
    School education		6 479	307 434 729	45 942 120
    Public secondary school education			36 500 000	36 500 000
    Title 2			36 500 000	36 500 000
    Life of the student			142 120	142 120
    Private education of the first and second levels			9 300 000	9 300 000
    Title 2			9 300 000	9 300 000
    Agricultural technical education		6 479	261 492 609
    Financial and human resources management			16 200 000	16 200 000
    Tax and financial management of the state and local public sector			6,400,000	6,400,000
    Title 2			6,400,000	6,400,000
    Public Finance Strategy and State Modernization			3,400,000	3,400,000
    Title 2			3,400,000	3,400,000
    Conduct and management of economic and financial policies			6,400,000	6,400,000
    Title 2			6,400,000	6,400,000
    Immigration, asylum and integration	89 066 557	83 128 587	5 929 057	4 028 050
    Immigration and asylum	89 066 557	83 128 587
    Integration and access to French nationality			5 929 057	4 028 050
    Justice			476 857 815
    Justice			271 018 014
    Prison administration			205 839 801
    Media, book and cultural industries	8 550 000	8 550 000	10 957 502	10 957 502
    Contribution to audiovisual and radio diversity			10 957 502	10 957 502
    External audiovisual action	8 550 000	8 550 000
    Outre-mer	5,000	5,000	5,000	5,000
    Overseas employment	5,000	5,000
    Overseas living conditions			5,000	5,000
    Provisions			18 000	18 000
    Accidental and unpredictable expenses			18 000	18 000
    Research and higher education	18 000	18 000
    Student life	18 000	18 000
    Social and pension schemes	19 453 133	19 453 133	37 279 396	37 279 396
    Social and land transport pension schemes			37 279 396	37 279 396
    Mines, SEITA and various pension schemes	19 453 133	19 453 133
    Title 2	19 453 133	19 453 133
    Relations with local authorities	27 162 819	27 162 819
    Financial competition for municipalities and community groups	78 946	78 946
    Departmental financial competition	717 562	717 562
    Financial competition for regions	911 676	911 676
    Specific competitions and administration	25 454 635	25 454 635
    Refunds and discounts	6 033 377 000	6 033 377 000
    State tax refunds and discounts (evaluative credits)	4 926 877 000	4 926 877 000
    Local tax refunds and discounts (evaluative credits)	1 106 500 000	1 106 500 000
    Health			29 350 405	29 350 405
    Prevention, health safety and care			29 350 405	29 350 405
    Civil security			15 907 081	15 907 081
    Coordination of relief			15 907 081	15 907 081
    Solidarity, integration and equality of opportunity	287 386 256	313 679 733	153 244 333	176 486 038
    Poverty reduction: active solidarity income and social experiments			146 627 548	174 577 548
    Handicap and dependency	287 386 256	313 679 733
    Equality between men and women			805 044	805 044
    Conduct and support of health, social, sport, youth and associative life policies			5 811 741	1 103 446
    Sport, youth and associative life	1 000	1 000	19 500	19 500
    Sport			19 500	19 500
    Youth and Associative Life	1 000	1 000
    Labour and employment			4,000	4,000
    Access and return to employment			4,000	4,000
    City and housing	316 167 390	316 167 390	23 387 566	41 386 204
    Prevention of exclusion and inclusion of vulnerable persons	56 725 066	56 725 066
    Access to housing assistance	259 442 324	259 442 324
    Development and improvement of housing supply				17 246 111
    City policy and Grand Paris			23 387 566	24 140 093
    Total	10 503 637 526	9 613 605 303	2 902 452 178	2 082 873 390

    
    

    
    E T A T D
    (Art. 7 of the Law)
    Apportionment of appropriations for 2012
    special accounts
    SPECIAL ACCOUNTS

    
    (In euros)

    
    
    

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

    Control of road traffic and parking			25 000	25 000
    Contribution to the equipment of local authorities for the improvement of public transport, road safety and traffic			25 000	25 000
    State financial participation	2 585 000 000	2 585 000 000
    Capital transactions involving State financial participations	2 585 000 000	2 585 000 000
    Total	2 585 000 000	2 585 000 000	25 000	25 000

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

Done in Paris, December 29, 2012.

François Hollande

By the President of the Republic:

The Prime Minister,

Jean-Marc Ayrault

Minister of Economy and Finance,

Pierre Moscovici

Minister Delegate

to the Minister of Economy and Finance,

Budget Officer

Jérôme Cahuzac

(1) Act No. 2012-1510. Preparatory work: National Assembly: Bill No. 403; Report of Mr. Christian Eckert, General Rapporteur, on behalf of the Finance Committee, No. 465; Discussion on 3, 4, 5 and 7 December 2012 and adoption on 11 December 2012 (TA No. 60). Senate: Bill, passed by the National Assembly, No. 204 (2012-2013); Report of Mr. François Marc, General Rapporteur, on behalf of the Finance Committee, No. 213 (2012-2013); Discussion on 14 and 15 December 2012 and rejection on 15 December 2012 (TA No. 51, 2012-2013). National Assembly: Bill, rejected by the Senate, No. 541; Report of Mr. Christian Eckert, General Rapporteur, on behalf of the Joint Joint Committee, No. 542. Senate: Report of Mr. François Marc, General Rapporteur, on behalf of the Joint Joint Committee, No. 230 (2012-2013); Results of the commission No. 231 (2012-2013). National Assembly: Bill, rejected by the Senate, No. 541; Report of Mr. Christian Eckert, General Rapporteur, on behalf of the Finance Committee, No. 544; Discussion and adoption on 18 December 2012 (TA No. 67). Senate: Bill, passed by the National Assembly on new reading, No. 238 (2012-2013); Report of Mr. François Marc, General Rapporteur, on behalf of the Finance Committee, No. 240 (2012-2013); Discussion and rejection on 19 December 2012 (TA No. 62, 2012-2013). National Assembly: Bill, rejected by the Senate on new reading, No. 571; Report of Mr. Christian Eckert, General Rapporteur, on behalf of the Finance Committee, No. 572; Discussion and adoption, on final reading, December 19, 2012 (TA No. 71). ― Constitutional Council: Decision No. 2012-661 DC dated 29 December 2012.

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