Key Benefits:
The National Assembly and the Senate deliberated,
The National Assembly adopted,
Vu Constitutional Council decision No. 2013-685 DC of 29 December 2013;
The President of the Republic enacts the following legislation:
Introductory statement
The forecast of structural balance and actual balance of all public administrations for 2014, the execution of the year 2012 and the forecast of execution of the year 2013 is as follows:
| Structural balance (1) | - 3.9 | - 2.6 | - 1.7 |
| Economic balance (2) | - 0.8 | - 1.4 | - 1.8 |
| Exceptional measures (3) | - 0.1 | ― | - 0.1 |
| Actual balance (1 + 2 + 3) | - 4.8 | - 4.1 | - 3.6 |
I. ∙ IMPOSTS AND RESOURCES
A. ― Perception Authorization
of taxes and products
I. ― The collection of taxes, products and revenues assigned to the State, territorial authorities, public institutions and various bodies authorized to collect them continues to be carried out during 2014 in accordance with the laws and regulations and the provisions of this Act.
II. ― Subject to the contrary, this Act applies:
1° Income tax due in 2013 and subsequent years;
2° A corporate tax on the results of the fiscal years ended on December 31, 2013;
3° Effective January 1, 2014 for other tax provisions.
B. ― Tax Measures
I. ― The I of section 197 of the General Tax Code is amended as follows:
1° The first draft is as follows:
“1. The tax is calculated by applying to the fraction of each share of income that exceeds 6,011 € the rate of:
« 5.50 % for the fraction greater than 6,011 € and less than or equal to 11,991 €;
« 14 % for the fraction greater than 11 991 € and less than or equal to 26 631 €;
« 30 % for the fraction greater than 26 631 € and less than or equal to 71 397 €;
« 41 % for the fraction greater than 71,397 € and less than or equal to 151,200 €;
« 45 % for the fraction above 151 200 €. » ;
2° At 4, the amount "480 €" is replaced by the amount "508 €".
II. - By derogation from the penultimate paragraph I of Article 1414 A and first paragraph of III of Article 1417 of the General Tax Code, in 2014, the amounts of the cut-offs provided for in I of section 1414 A and revenues provided for in I and II of section 1417 of the same code are revalued by 4%. The amounts thus obtained are rounded to the nearest euro.
2 of Article 197 of the General Tax Code is amended as follows:
1° In the first paragraph, the amount "2 000 €" is replaced by the amount "1 500 €";
2° At the end of the first sentence of the second paragraph, the amount "4,040 €" is replaced by the amount "3,540 €";
3° At the first sentence of the penultimate paragraph, the amount "€97" is replaced by the amount "€1,497";
4° In the first sentence of the last paragraph, the amount "672 €" is replaced by the amount "1,672 €".
Section 83 of the same code is amended as follows:
1° The 1° quater is thus modified:
(a) In the first paragraph, the words: "to which the employee is a compulsory affiliate" are replaced by the words: "mandatory and collective, within the meaning of sixth paragraph of Article L. 242-1 of the Social Security Code » ;
(b) After the first paragraph, two sub-items are inserted:
"The contributions or premiums referred to in the first paragraph of this 1° quater are, in respect of contributions to the employer's expense, those for guarantees other than those relating to the reimbursement or compensation of expenses incurred by an illness, maternity or accident.
"The employer's dependant contributions for guarantees relating to the reimbursement or compensation of expenses incurred by a disease, maternity or accident are added to the remuneration taken into account in determining the tax bases. » ;
(c) The last paragraph is as follows:
"The deductible contributions or premiums pursuant to the first two paragraphs are within the limit of an amount equal to the sum of 5% of the annual amount of the cap referred to in theArticle L. 241-3 of the Social Security Code and 2% of the annual gross remuneration, without the total so obtained, exceeding 2% of eight times the annual amount of the above-mentioned ceiling. In the event of a surplus, the surplus is added to the remuneration. » ;
2° In the first sentence of 2°-0 ter, the first occurrence of the word "second" is replaced by the word "last".
The 2° ter of section 81 of the same code is repealed.
B of I and A of III of section 68 of Act No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012 are repealed.
I. ― Section L. 334-1 of the code of cinema and animated image is repealed.
II. ― The general tax code is amended as follows:
A. ― Article 278-0 bis is supplemented by G and H as follows:
"G. ― The rights of entry into the cinema shows rooms, regardless of the fixation or transmission process and the nature of the support of the audiovisual works or documents presented.
"H. ― The assignments of heritage rights relating to cinematographic works represented during the cinematographic performances mentioned at thearticle L. 214-1 of the code of cinema and animated image or as part of cinema festivals; "
B. ― Section 279 is amended as follows:
1° The Quinquies is repealed;
2° The second paragraph of the g is supplemented by the words: ", as well as the assignments of heritage rights relating to cinematographic works represented during the film performances mentioned in thearticle L. 214-1 of the code of cinema and animated image or as part of cinema festivals; "
C. ― In the last paragraph of 2° of 1 of Article 297, the references: "E and F" are replaced by the references: "and E to H".
III. – Section 68 II of Act No. 2012-1510 referred to above is repealed.
IV.-The II of this section applies to transactions for which the value added tax is payable effective January 1, 2014.
I. ― The general tax code is amended as follows:
1° The 1st and 4th of Article 278 septies are repealed;
2° Article 278-0 bis is supplemented by an I as follows:
"I. ― 1° Imports of works of art, objects of collection or antiquity, as well as of intra-community acquisitions, carried out by an unsubstantiated subject or legal person, works of art, objects of collection or antiquity that they have imported into the territory of another Member State of the European Union;
« 2° Intra-communal acquisitions of works of art that have been delivered to another Member State by other subject-matter than resellers. » ;
3° The first paragraph of Article 297 B is supplemented by the reference: "or I of Article 278-0 bis";
4° At 2° bis of Article 1460, after the reference: "278 septies", is inserted the reference: "and I of Article 278-0 bis".
II. ― The I applies to operations with a generator effective January 1, 2014.
I. ― The general tax code is amended as follows:
1° After article 278-0 bis, it is inserted an article 278-0 terainsi written:
"Art. 278-0 ter.-1. The value-added tax is collected at the reduced rate referred to in the first paragraph of section 278-0 bis on work to improve the energy quality of residential premises that have been completed for more than two years, as well as on inducible works that are inseparably linked to them. This work covers the installation, installation and maintenance of the materials and equipment referred to in 1 of section 200 quater, provided that these materials and equipment meet the technical characteristics and minimum performance criteria established by the Minister responsible for the budget.
“2. By derogation from 1 of this section, the rate set out in section 278 applies to work, carried out no later than two years:
“(a) which contribute to the production of a new building within the meaning of 2° of 2 of 2 of 2 of 2 of 257;
“(b) After which the floor surface of existing premises is increased by more than 10%.
“3. The reduced rate set out in 1 of this section is applicable to work billed to the owner or, where applicable, to the condominium union, to the tenant, to the occupant of the premises or to their representative, provided that the lessee certifies that the work relates to residential premises completed for more than two years, have the nature of work mentioned in the same 1 and does not meet the conditions mentioned in 2. It is also applicable, under the same conditions, to the work carried out through a mixed economy company acting as a third-party financialer. The provider is required to retain this certificate in support of its accounting.
"The licensee shall keep a copy of this certificate and the invoices or notes issued by the undertakings that have completed work, until December 31 of the fifth year following the completion of this work.
"The lessee is in solidarity with the payment of the tax supplement if the mentions on the certificate prove inaccurate to his fact. » ;
2° In 1 of 279-0 bis, after the word "interview", the words "other than those mentioned in 278-0 ter" are inserted.
II. ― In section L. 16 BA of the Tax Procedures Book, after the word "planned", is inserted the reference: "at section 278-0 ter or".
III. ― 1° of I applies to transactions for which the value added tax is payable as of January 1, 2014.
I. ― The general tax code is amended as follows:
A. ― The 5th of Article 278 bis is thus amended:
1° A is repealed;
2° b is supplemented by the words: "and limestone amendments referred to in Appendix I to Commission Regulation (EC) No 889/2008 of 5 September 2008 on the terms and conditions for the application of Council Regulation (EC) No 834/2007 concerning the biological production and labelling of biological products with respect to biological production, labelling and controls";
3° The text is as follows:
"(c) Fertilizing materials or crop supports of organic agricultural origin authorized for sale under the conditions specified inArticle L. 255-2 of the Rural and Maritime Fisheries Code ;".
B. ― The V of section 298 bis is repealed.
C. ― The I bis of Article 298 quater is amended as follows:
1° At 1°, the rate: "4.90 %" is replaced by the rate: "5.59 %";
2° At 2°, the rate: "3.89 %" is replaced by the rate: "4.43 %".
II. ― Farmers under the simplified plan I and II of Article 298 bis of the General Tax Code by derogation from the I of Article 1693 bis of the same code, charge on the amount of the quarterly deposits provided for in the same article 1693 bis paid for the year 2014 or the first fiscal year opened in 2014, within the limit of the amount of the deposit, 50% of the value-added tax that has encumbered the purchases, paid during the calendar quarter preceding the expiration of the deposit, of such amendments
III.-I and II apply to operations that occur as of January 1, 2014. However, they do not apply to cash for which the value added tax is payable before that date.
I. ― The general tax code is amended as follows:
A. ― Article 641 bis reads as follows:
"Art. 641 bis.-The deadlines provided for in Article 641 shall be extended to twenty-four months for declarations of succession involving real property or property rights for which the right of property of the deceased was not recognized before his death by an act regularly transcribed or published, provided that the notarial certificates mentioned in 3° of Article 28 of Decree No. 55-22 of 4 January 1955 reforming land advertising in respect of such property shall be published within the same period. »
B. ― The b of 2 of the B of VI of section II of chapter I of title IV of the first part of Book I is supplemented by an 8° thus written:
"8°: Replenishment of immovable property and real property rights
"Art. 775 sexies.-The costs of re-enactment of property titles of real estate or property rights for which the property rights of the deceased were not recognized before his death by a regularly transcribed or published act, which the heirs have been charged by the notary, shall be admitted, on justification, in deduction of the estate assets mentioned in the limit of the declared value of these property, provided that the notarial certificates 3° of Article 28 of Decree No. 55-22 of 4 January 1955 reforming land advertising in respect of such property shall be published within 24 months of death. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
D. ∙ The D of said VI is supplemented by article 797 as re-established:
"Art. 797.-I. ― Unconstructed buildings and rights relating to these buildings are exempt from death transfer rights under the following conditions:
« 1° The buildings considered are indivisible within a cadastral plot;
« 2° The total value of the buildings considered is less than €5,000 when they are made up of a single plot and € 10,000 when they are made up of two contiguous plots;
« 3° The property rights of the deceased were not recognized before his death by a regularly transcribed or published act;
« 4° Notarized certificates referred to in 3° of Article 28 of Decree No. 55-22 of 4 January 1955 reform of land advertising and related property are published within 24 months of death.
“II. ― The exemption provided for in I is applicable only on a single parcel or two contiguous plots in indivision by succession. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
II. I applies to open estates and donations made from the date of publication of this Act.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
I. ― The same code is amended:
1° Article 1042 is supplemented by a III as follows:
"III. ― Subject to section 257, acquisitions made, in amicable and costly manner, of dual buildings deemed unnecessary by the Minister of Defence and having benefited from the device provided for in the defenceArticle 67 of Act No. 2008-1425 of 27 December 2008 for 2009, by local public companies created under theArticle L. 1531-1 of the General Code of Territorial Communities or by local public development companies created under theArticle L. 327-1 of the urban planning code and acting as a concessionaire of the development operation does not give rise to any perception to the public treasury. » ;
2° 2 of Article 793 is amended as follows:
(a) In the first sentence of the fourth paragraph (b) of 2°, the second occurrence of the word: "to" is replaced by the references: "to I and II of";
(b) In the first sentence of the last paragraph, the third occurrence of the word: "to" is replaced by the references: "to I and II of";
3° The 1st of Article 1048 ter is supplemented by the words: ", as well as administrative emphyteotic leases concluded under theArticle L. 2341-1 of the General Code of Public Ownership "
II. ― 1° of I applies to acquisitions signed as of January 1, 2014.
The 3° of the same I applies to administrative emphyteotic leases concluded effective January 1, 2014.
I. ― Individual companies, legal persons and companies, groups or non-corporate organizations that operate a business in France pay an exceptional fee on the high remuneration awarded in 2013 and 2014.
II. – The tax is based on the share of individual remuneration that exceeds one million euros.
A. ― Individual remuneration means the sum of the following gross amounts that may be allowed in deduction of the taxable result, before possible application of the second paragraph of 1° 1 and 5 bis of Article 39 and articles 154 and 210 sex the general tax code:
(a) Salaries, wages or income assimilated as well as all benefits in money or in kind;
(b) Presence chips mentioned in Article 117 bis of the same code;
(c) Pensions, pension supplements, allowances, allowances or similar benefits due to retirement;
(d) The sums allocated under Book III of Part III of the Labour Code;
(e) Attributes of subscription options or purchase of shares under the Articles L. 225-177 to L. 225-186-1 of the Commercial Code and the free powers of action pursuant to articles L. 225-197-1 to L. 225-197-6 of the same code;
(f) The assignments of subscription vouchers from corporate creator shares mentioned in theArticle 163 bis G of the General Tax Code ;
(g) Refunds to other compensation entities referred to in a to f of this A.
B. ― The compensation elements referred to in A are taken into account in the tax plate, regardless of the year of their payment:
1° For those mentioned to d and g, the year in which the charge is taken into account for the determination of the company's outcome;
2° For those mentioned in e and f, the year of the award decision.
C. ― The compensation elements mentioned in the A are retained in the tax plate at the height:
1° When the remuneration takes one of the forms referred to in a, b, d and g of the same A, of the amount recorded by the undertaking;
2° When remuneration takes one of the forms referred to in c. A:
(a) From the amount recorded by the company when paid as an annual annuity;
(b) 10% of the amount recorded by the company when served as capital;
3° When the remuneration takes the form of subscription options or the purchase of shares referred to in the e of the A, at the choice of the undertaking, either of the fair value of the options as estimated for the establishment of consolidated accounts for companies applying the international accounting standards adopted by Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of the international accounting standards, or of 25% of the This choice shall be exercised within the time limit for the liquidation of the tax;
4° When the remuneration takes the form of free award of shares referred to in the e of the A, at the choice of the undertaking, either of the fair value of the shares as estimated for the establishment of consolidated accounts for companies applying the international accounting standards adopted by Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 referred to above, or of the value of the shares on the date of the decision of direct administration by the council. This choice shall be exercised within the time limit for the liquidation of the tax;
5° When the remuneration takes the form of subscription vouchers of the shares of business creator mentioned in the f of A, at the choice of the company, either of the value or the fair value of the vouchers as estimated for the establishment of the consolidated accounts for the companies applying the international accounting standards adopted by Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 referred to above, or of 25% of the value of the securities on which This choice shall be exercised within the time limit for the liquidation of the tax.
III. – The tax rate is 50%.
IV. ― The amount of the tax is capped to 5% of the turnover realized in the year for which the tax is due.
V. ― A. ― For pay taken into account in the 2013 tax base, the tax is due as of February 1, 2014.
For pay taken into account in the 2014 tax base, the tax is due on February 1, 2015.
B. ― The tax is declared and liquidated on a statement in accordance with the model established by the administration, filed no later than April 30 of the year of its due diligence.
C. ― It shall be acquitted upon deposit of the statement.
VI. ∙ The tax is recovered and controlled by the procedures and under the same sanctions, guarantees and privileges as the value added tax. Claims are filed, investigated and judged according to the rules applicable to the same tax.
VII. ― The tax is not allowed in deduction of the taxable results for the calculation of the contribution referred to in section 235 ter ZAA of General Tax Code.
I. ― In the second paragraph of Article 235 ter ZAA General Tax Code, the rate: "5%" is replaced by the rate: "10.7%".
II. ― This section is applicable to fiscal years ending December 31, 2013.
I. ― The general tax code is amended as follows:
A. ― At the end of the first sentence of the first paragraph of Article 124 C, the references: "to 1 and 2 of Article 150-0 D" are replaced by the references: "in the first paragraph of 1 and 2 of Article 150-0 D".
B. ― In the first paragraph of Article 137 bis, after the word: " placement", the words are inserted: ", excluding the distributions referred to in Article 150-0 A, Article 7 and 7 bis II."
C. ― At the end of the 2nd of Article 150 undecies, the references: "to 1 and 2 of Article 150-0 D" are replaced by the references: "in the first paragraph of 1 and 2 of Article 150-0 D".
D. ― Article 150-0 A is amended as follows:
1° 3 of I is repealed;
2° II is thus amended:
(a) The 4 is supplemented by the words "or societies";
(b) In 7, the words: "or a professional capital investment fund under the conditions of IX of Article L. 214-28 of the Monetary and Financial Code are replaced by the words: ", a specialized professional fund under theArticle L. 214-37 of the monetary and financial codein his earlier writingOrder No. 2013-676 of 25 July 2013 amending the legal framework for asset management, a professional investment capital fund or an entity of the same nature constituted on the basis of a foreign law";
(c) After the 7th it is inserted a 7 bis as follows:
"7 bis. Subject to the application of Article 163 quinquies B, of 8 of this II and of 2 of the III, in the event of the distribution of surplus-values by a securities collective investment organization or by a collective investment under the articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 the monetary and financial code, or an entity of the same nature constituted on the basis of a foreign law; » ;
3° 8 is thus amended:
(a) In the first paragraph, the words: "Common Risk Investment Funds or Specialized Professional Funds under theArticle L. 214-37 of the monetary and financial code in his earlier writingOrder No. 2013-676 of 25 July 2013 amending the legal framework for the management of professional assets or investment capital funds" are replaced by the words "such funds" and the second occurrence of the words "common investment funds" is replaced by the words: "forecast funds";
(b) At the penultimate paragraph, the reference: "to 7" is replaced by the reference: "to 7 and 7 bis";
4° The 7 of the III is repealed.
E. ― At the end of the second sentence of 2° of I of article 150-0 B ter, the reference: "b of 3° of II of article 150-0 D bis is replaced by the references: "d of the 3rd of the 3rd of the I of Article 150-0 D ter and b and c of the 2nd of the I of Article 199 terdecies-0 A".
F. ― Section 150-0 D is amended as follows:
1° The first is amended:
(a) In the first paragraph, after the word: "this one", the words are inserted: "reduced, if any, of the tax reductions actually obtained under the conditions provided for in section 199 terdecies-0 A",
(b) The second preambular paragraph reads as follows:
"The net proceeds of assignment of shares, shares of corporations, rights relating to such shares or shares or shares or securities representative of such shares, shares or rights, referred to in I of Article 150-0 A, as well as the distributions referred to in 7.7 bis and in the last two paragraphs of 8 of II of the same article, in 150-0 F and in 1 of II of Article 163 quinquies C » ;
(c) The third to fifth preambular paragraphs are deleted;
(d) After the fifth preambular paragraph, a sub-item reads as follows:
"The additional price set out in 2 of Article 150-0 A, relating to the assignment of shares, shares or rights referred to in the second paragraph of this 1, shall be reduced by the slaughter referred to in the same paragraph and applied in the assignment. » ;
(e) The seventh to last paragraphs become a quinquies;
(f) In the seventh paragraph, the words: "this slaughter" are replaced by the words: "the slaughter referred to in 1";
(g) The last two paragraphs are replaced by five subparagraphs as follows:
"In the event of prior assignments of securities or rights of the particular corporation for which the net gain has been determined by holding an acquisition price calculated in accordance with the weighted average purchase value rule in the first paragraph of the 3, the number of titles or rights previously assigned is deemed to have been taken as a priority from the securities or rights acquired or subscribed to the earliest dates.
"For the distributions referred to in 7.7 bis and the last two paragraphs of 8 of Article 150-0 A, Article 150-0 F and Article 163 quinquies C, the duration of detention shall be deducted from the date of acquisition or subscription of the securities of the fund, entity or venture capital corporation concerned.
"For the purposes of the last paragraph of 1 ter of this section, in the event of an expensive assignment or redemption of shares or shares of securities or collective investment bodies, constituted before 1 January 2014, or in the case of distributions made by such organizations, the period of detention shall be deducted:
"from the date of subscription or acquisition of these shares or shares, when the shares or shares have been subscribed or acquired on a date when the organization respects the investment quota referred to in the fourth and fifth paragraphs of the same 1 ter;
"from the date of compliance with the investment quota referred to in the penultimate paragraph of this 1 quinquies when the shares or shares have been subscribed or acquired on an earlier date. » ;
2° After 1 bis, the 1 ter and 1 quater are inserted as follows:
"1 ter. The slaughter referred to in 1 is equal to:
“(a) 50% of the amount of net gains or distributions where shares, shares, rights or securities have been held for at least two years and less than eight years at the date of assignment or distribution;
"(b) 65% of the amount of net gains or distributions where shares, shares, rights or securities have been held for at least eight years at the date of assignment or distribution.
"This abatement applies to net proceeds of onerous assignment or redemption of shares or shares of securities or collective investment organizations, falling under the sections L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 the monetary and financial code, or the dissolution of such organizations or investments, provided that they employ more than 75% of their assets in shares or shares of corporations. This quota must be met by the end of the fiscal year following that of the organization's constitution or collective investment and, on a continuous basis, until the date of the assignment or redemption of shares, shares or rights or the dissolution of that organization or collective investment. However, this condition does not apply to net gains referred to in Article 150-0, 8, II A of this Code and net gains in the disposal or redemption of shares of mutual funds at risk mentioned in the Articles L. 214-28, L. 214-30 and L. 214-31 the monetary and financial code and shares or shares of professional investment capital funds referred to in Article L. 214-159 of the same code.
"The above-mentioned slaughter applies to the distributions referred to in 7 and 7 bis of Article 150-0 II In this Code, provided that the funds mentioned in this same 7 and the organizations or collective investments mentioned in this same 7 bis employ more than 75% of their assets in shares or shares of corporations or in rights relating to such shares or shares. This quota must be met by the end of the fiscal year following that of the establishment of the fund, organization or collective investment and on a continuous basis until the date of distribution. However, this condition does not apply to distributions made by joint venture funds referred to in sections L. 214-28, L. 214-30 and L. 214-31 the monetary and financial code and professional investment capital funds referred to in Article L. 214-159 of the same code.
"The conditions referred to in the fourth and fifth paragraphs of this 1 ter also apply to entities of the same nature constituted on the basis of a foreign law.
"By derogation from the same fourth and fifth preambular paragraphs, for organizations constituted before January 1, 2014, the 75% quota must be met by the close of the first open year from that same date and on a continuous basis until the date of assignment, redemption or dissolution or until the date of distribution.
"1 quater. A. ― By derogation from 1 ter, where the conditions set out in B of this 1 quater are met, net gains are reduced by a deduction equal to:
« 1° 50% of their amount when shares, shares or rights have been held for at least one year and less than four years at the date of assignment;
"2° 65 % of their amount when shares, shares or rights have been held for at least four years and less than eight years at the date of assignment;
"3° 85% of their amount when shares, shares or rights have been held for at least eight years at the date of assignment.
"B. ― The slaughter referred to in A applies:
« 1° When the ceded rights company meets all of the following conditions:
“(a) It has been created for less than ten years and is not a result of a concentration, restructuring, extension or resumption of pre-existing activities. This condition is appraised on the date of subscription or acquisition of the assigned rights;
“(b) It meets the definition set out in the 2° I e of Article 199 terdecies-0 A. This condition is appreciated on the closing date of the last fiscal year prior to the date of subscription or acquisition of these rights, or, if no fiscal year is closed, on the date of the first fiscal year ended after the date of subscription or acquisition of these rights;
"(c) It respects the condition provided for in the f of the same 2°;
"(d) It is subject to profit tax or equivalent tax;
“e) It has its head office in a Member State of the European Union or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax fraud and evasion;
“(f) It operates a commercial, industrial, artisanal, liberal or agricultural activity, with the exception of the management of its own movable or real estate heritage.
"When the company issuing rights is an animating holding company, within the meaning of the last paragraph of the VI quater of the same article 199 terdecies-0 A, compliance with the conditions mentioned in this 1° is appreciated at the level of the issuing company and each of the companies in which it holds participations.
"The conditions set out in the fourth to the last paragraphs of this 1st are continuously appreciated since the date of the creation of the society;
« 2° When the gain is realized under the conditions specified in 150-0 D ter;
« 3° When the gain results from the transfer of rights, held directly or indirectly by the assignor with his spouse, their ascendants and descendants as well as their brothers and sisters, in the social benefits of a society subject to corporate tax or equivalent tax and having its seat in a Member State of the European Union or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement If not, the reduced surplus-value, if any, of the slaughter referred to in 1 ter, is imposed on the name of the first assignor under the year of the resale of third-party rights.
"C. ― The slaughter referred to in A does not apply:
« 1° Net gains in the transfer or redemption of shares or shares of securities collective investment organizations or collective investments, subject to L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 the monetary and financial code, or entities of the same nature constituted on the basis of a foreign law, or the dissolution of such organizations, investments or entities;
« 2° To the distributions referred to in 7 and 7 bis, in the last two paragraphs of 8 of Article 150-0 A, Article 150-0 F and Article 163 quinquies C of this Code, including when carried out by entities of the same nature constituted on the basis of a foreign law. »
G. ― Section 150-0 D bis is repealed.
H. ― Article 150-0 D ter is amended as follows:
1° I is thus modified:
(a) The first paragraph is replaced by four subparagraphs as follows:
"I. ― 1. The net gains referred to in 1 of Article 150-0 D and determined under the conditions provided for in the same article removed from the assignment in an expensive capacity of shares, shares of corporations or rights relating to such shares or shares are reduced by a fixed deduction of 500,000 € and, for the possible surplus, of the deduction provided for in 1 quater of Article 150-0 D where the conditions set out in 3 of this I are met.
"The fixed deduction referred to in the first paragraph of this 1 shall apply to all gains relating to shares, shares or rights relating to such shares or shares issued by the same corporation and, if the corporation is a result of a split in the two years preceding the assignment in an expensive capacity, by other companies arising from the same split.
“2. The additional price set out in 2 of Article 150-0 A, relating to the assignment of securities or rights referred to in 1 of this I, shall be reduced from the fixed deduction provided for in the same 1, to the extent of the unused portion of the assignment, and, for the possible surplus, from the deduction provided for in the 1 quater of Article 150-0 D applied during the same assignment.
“3. The benefit of the slaughters mentioned in 1 of this I shall be subject to the following conditions:"
(b) The 3rd is completed by d and e as follows:
"(d) It operates a commercial, industrial, artisanal, liberal, agricultural or financial activity, with the exception of the management of its own movable or real estate heritage, or has the exclusive social purpose of holding participations in companies operating the aforementioned activities.
"This condition is continuously appreciated during the five years preceding the assignment;
“e) It meets the conditions set out in b and c of 2° of I of Article 199 terdecies-0 A;"
2° II is repealed;
3° After II, it is inserted a II bis as follows:
« II bis. I does not apply:
« 1° To the surplus-values referred to in Articles 238 bis HK and 238 bis HS and to losses found under the conditions set out in Article 150-0 D, 12 and 13;
« 2° To the net proceeds of disposal of shares of investment companies referred to in 1° bis, 1° ter and 3° septies of section 208 and of unipersonal investment companies at risk during the period during which they receive tax exemption on the companies provided for in section 208 D, as well as companies of the same nature established outside France and subject to an equivalent tax regime;
« 3° Net gains in the disposal of shares of investment companies with variable capital preponderance Articles L. 214-62 to L. 214-70 of the monetary and financial code and similar companies established outside France and subject to an equivalent tax regime. » ;
4° III is repealed;
5° The IV is thus amended:
(a) In the first sentence, after the reference: "4° of", is inserted the reference: "3 of" and the words: "The slaughter envisaged in the same I is" are replaced by the words: "the slaughters provided in the same I are";
(b) In the second sentence, after the first occurrence of the reference: "2°", is inserted the reference: "of 3" and the reference: "even I" is replaced by the reference: "even 3";
(c) Is added a sentence as follows:
"The surplus-value is then reduced from the 1 ter of section 150-0 D."
I. ― In Article 150-0 E, the words "indicated to I" are replaced by the words "and the distributions mentioned in I and II".
J. ― Part II of Article 154 quinquies is amended as follows:
1° The references: "at 2 bis, 6 and 6 bis of section 200 A" are replaced by the words: "at 5 of section 200 A and at 6 and 6 bis of the same article in their writing applicable to free title and shares options assigned before September 28, 2012";
2° It is added a paragraph to read:
"The contribution to earnings benefiting from fixed slaughter referred to in 1 of Article 150-0 D ter referred to in Article 150-0 A is deductible under the conditions and for the fraction defined in the first paragraph of this II, within the limits of the taxable amount of each of these gains. »
K. ― Article 163 quinquies C is amended as follows:
1° The first paragraph is amended to read:
(a) In the first sentence, the word "specified" is replaced by the words "with various economic and financial provisions";
(b) In the same sentence, the words: "19% for gains made before January 1, 2013 and 45% for gains made from that same date" are replaced by the rate: "30%";
(c) In the second sentence, the rate: "45%" is replaced by the rate: "30%";
(d) In the same sentence, after the word "paragraph", the words are inserted: ", reduced, if any, of the slaughter referred to in the 1 ter of Article 150-0 D",
2° In the second paragraph, the words: "the rate referred to in 2 of Article 200 A applies" are replaced by the words: "the taxation terms set out in 2 of section 200 A applies."
L. ― After the f of the I of Article 164 B, are inserted f bis and f ter as follows:
“f bis) The distributions referred to in 7 of Article 150-0 A related to assets located in France, except those carried out by entities constituted on the basis of a foreign law;
“f ter) The distributions referred to in 7 bis of the same II from net surplus-values of disposal of assets located in France, with the exception of the distributions of surplus-values by entities constituted on the basis of a foreign law; "
M. ― Section 167 bis is amended as follows:
1° In II, the references: ", 150-0 B ter and 150-0 D bis are replaced by the reference: "and 150-0 B ter";
2° 2 of the II bis is repealed;
3° In the first sentence of 1 of the VII, the references: "to articles 150-0 B ter and 150-0 D bis are replaced by the reference: "to Article 150-0 B ter";
4° The d bis and e of 1 of the VII are repealed and the last paragraph of 3 of the VII is deleted.
N. ― The last paragraph of Article 170 is amended as follows:
1° The reference: "and I of Article 150-0 D bis is deleted;
2° The words: "of the slaughter referred to" are replaced by the words: "a slaughter referred to in 1 of 150-0 D and";
3° The references: "from 3 of I and 1.1 bis and 7" are replaced by the references: "from 1 and 1 bis".
O. ― The last paragraph of Article 187 is supplemented by a sentence as follows:
"However, natural persons who are not taxably domiciled in France within the meaning of section 4 B who receive distributions referred to in fbis and f ter of section 164 B may claim the refund of the excess of the deduction at the source of 30% when that deduction at the source exceeds the difference between, on the one hand, the amount of the tax that would result from the application of section 197 A to the sum of the above-mentioned distributions, reduced, if any, of the slaughter referred to in the 1 ter of section 150-0 D, and other French source revenues imposed under the conditions of section 197 For the same year and, on the other hand, the amount of the tax established under the conditions set out in section 197 A on those other revenues. » ;
P. ∙ Article 199 ter II is amended as follows:
1° In the first paragraph, after the word "products" are inserted the words "and surplus-values of assignment";
2° In the second paragraph, after the word: "cashed" are inserted the words: "and the gains made";
3° The third paragraph is amended to read:
(a) In the first sentence, after the word "dividends", the words "and surplus-values" are inserted;
(b) At the beginning of the second sentence, the words are added: "For dividends,"
4° The last paragraph is amended to read:
(a) In the first sentence, after the word: "cashed", the words are inserted: "and the surplus-values of disposal realized" and the word "four" is deleted;
(b) The second sentence is deleted;
Q. ― Section 199 ter A is amended as follows:
1° In the first paragraph, after the word "products" are inserted the words "and surplus-values of assignment";
2° In the second paragraph, after the word: "cashed" are inserted the words: "and the gains made";
3° The third paragraph is amended to read:
(a) At the end of the first sentence, the words: "products included in this distribution" are replaced by the words: "areas or values distributed";
(b) The second sentence is supplemented by the words: "or realized directly this same surplus value";
R. ― The last paragraph of Article 199 terdecies-0 A is deleted;
S. ― 2 bis of section 200 A is repealed;
T. ― The XIX of chapter IV, section II, title I, of the first part of Book I, is supplemented by a 3° as follows:
« 3° Values distributed by securities collective investment organizations and certain collective investments
"Art. 242 ter D.-The securities collective investment organizations and collective investments under the articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 the monetary and financial code, their management company or the depositaries of the assets of these organizations or collective investments are required to mention, on the declaration provided for in Article 242 ter of this Code, the identity and address of shareholders or holders who have benefited from the distributions referred to in 7 bis of Article 150-0 A and, by recipient, the details of the amount of these distributions. » ;
U. ― Article 244 bis B is amended as follows:
1° In the first paragraph, the words "of 19% or, for gains made as of January 1, 2013," are deleted;
2° After the second preambular paragraph, a sub-item reads as follows:
"The first two paragraphs are applicable to the distributions referred to in fbis and f ter of Article 164 B for the benefit of the persons and organizations mentioned in the first two paragraphs. » ;
V. ― At a bis of 1° of the IV of section 1417, the words: "of the amount of the tax deferral surpluses under section 150-0 D bis, » are deleted;
W. ― At the 1° of the IV of Article 1417, the references: "from 3 of I and 1.1 bis and 7" are replaced by the references: "from 1 and 1 bis".
II. ― Article L. 136-6 of the Social Security Code is amended as follows:
1° Au e, after the reference : "7", is inserted the reference : ", 7 bis" ;
2° E ter and 2° are repealed.
III. ― I and II apply to gains made and distributions collected as of January 1, 2013, with the exception of 1° and 4° of the D, the E, the twenty-third and twenty-fourth paragraphs of the 2° of the F, the G and H, the b and c of the 1° of the K, the L, the 1° and 3° of the N, the O, R and W of the I and the 2° of the II. M and V do not apply to taxpayers who benefit, as of December 31, 2013, from the tax deferral referred to in section 150-0 D bis, in its version in force on that date.
In the fifth paragraph of Article 150 VC of the General Tax Code, the rate: "10%" is replaced by the rate: "5%".
I. ― The VII quater of the first sub-section of chapter I, section II of Book I of the first part of the same code is amended as follows:
A. ― In the first paragraph of I and II of Article 150 VI, the words "the Community" are replaced by the words "the Union".
B. ― Section 150 VJ is amended as follows:
1° In the first sentence of 5°, the reference: "2° of" is deleted;
2° The 6th is repealed.
C. ― Section 150 VK is amended as follows:
1° The second sentence of I is as follows:
"It is due, under their responsibility, by the tax-determined intermediary in France participating in the transaction or, in the absence of an intermediary, by the purchaser when the purchaser is a subject to the value-added tax established in France; in other cases, it is due by the seller or exporter. » ;
2° II is thus amended:
(a) At 1°, the rate: "7.5%" is replaced by the rate: "10%";
(b) At 2°, the rate: "4.5 %" is replaced by the rate: "6%".
D. ― In the first sentence of Article 150 VL, the words: ", a natural person domiciled in France", are deleted and the word: "Twelve" is replaced by the word "20-two".
E. ― Section 150 VM is amended as follows:
1° The 1° of the I is thus modified:
(a) In the first sentence, after the word "France", the words are inserted: "or, in the absence of an intermediary, when the purchaser is a subject of the value added tax established in France" and, after the second occurrence of the word "intermediate" are inserted the words: "or that buyer";
(b) In the second sentence, after the word "intermediate" are inserted the words ", the purchaser";
2° At 1° of the III, after the word "intermediate" the words are inserted: "or, in the absence of an intermediary, when the purchaser is a subject of the value added tax established in France".
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
III.-I and II apply to transfers and exports of goods made effective January 1, 2014.
Section 39 AH of the General Tax Code is thus restored:
"Art. 39 AH.-Reprogrammable multi-application manipulators automatically ordered, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquired or created between October 1, 2013 and December 31, 2015, may be subject to an exceptional amortization over twenty-four months from the date of their commissioning.
"The first paragraph applies to small and medium-sized enterprises, as defined in Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Exemption Regulation by Category).
"The benefit of the exceptional amortization is subject to compliance with Commission Regulation (EC) No. 1998/2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids. »
I. ― The same code is amended:
A. ― After article 199 ter T, an article 199 ter U is inserted as follows:
"Art. 199 ter U.-The tax credit defined in section 244 quater W is charged on the income tax due by the company for the fiscal year in which the event set out in section IV of the same section occurred. If the amount of the tax credit exceeds the tax due under that fiscal year, the surplus is returned.
"The amount of the tax credit before charging on income tax constitutes a debt on the State when, pursuant to second paragraph of Article L. 313-23 of the Monetary and Financial Code, this receivable has been the subject of an assignment or a claim before the disposition of the income tax on which the corresponding tax credit is imputed, provided that the administration has been previously informed.
“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 same code; it may then be the subject of several transfers or partial losses to one or more assignees or creditors.
"In the case that the receivable has been disposed of or denied under the conditions set out in the second paragraph of this section and that the tax credit is resumed under the conditions set out in VIII of section 244 quater W of this Code, the recovery shall be made with:
« 1° Companies mentioned in 1 of I of the same article 244 quater W, up to the sale price or the sale of the receivable;
« 2° The assignee or beneficiary of the claim's claim, in addition to the difference between the amount of the tax credit and the purchase price or the debt's claim.
"A decree sets out the terms and conditions for the transfer and dwarf of the receivable in the event of building construction. »
B. ― Section 199 undecies B is amended as follows:
1° I is thus modified:
(a) The first paragraph is supplemented by six sentences as follows:
"When the activity is carried out in an overseas department, the company must have made a turnover in its last fiscal year, less than 20 million euros. When the company has not closed any fiscal year, its turnover is deemed to be zero. If the last fiscal year is more or less than 12 months, the amount of revenue is adjusted to correspond to a twelve-month period. When the tax reduction applies under the conditions set out in the twenty-sixth and twenty-seventh paragraphs, the turnover is estimated at the level of the tenant or credit-first. The company discloses the amount to the investment company. When the company referred to in the second and fifth sentences of this paragraph is directly or indirectly related to one or more other companies within the meaning of Article 39, the revenue to be retained is the sum of its turnover and that of all the companies that are related to it. » ;
(b) The fifteenth preambular paragraph is amended to read:
"– in the first sentence, the words: "and the software that is necessary for the use of eligible investments" and the words: "and software" are deleted;
“– in the second sentence, the words “from tourism in the sense of” are replaced by the words: “subject to tax defined to”;
(c) In the first sentence of the sixteenth paragraph, the word "necessary" is replaced by the words: "assigned more than five years by the concessionaire" and, at the end, the words: ", regardless of the nature of the goods and their final assignment" are deleted;
(d) At the end of the first sentence of the seventeenth paragraph, the words: "public subsidy" are replaced by the words: "public aid and, where the purpose of the investment is to replace an investment that has benefited from one of the devices defined in this section or in articles 217 undecies or 244 quater W, from the real value of the replaced investment";
(e) At the end of the first sentence of the twentieth paragraph, the word "realized" is replaced by the words "implemented";
(f) The twenty-sixth preambular paragraph is thus amended:
" – in the first sentence, the rate: "62.5%" is replaced by the rate: "66%";
“– in the second sentence, the rate: “52.63 %” is replaced by the rate: “56 %”;
“– in the same sentence, the words “and by exercise” are deleted;
(g) At 2°, the rate: "62.5 %" is replaced by the rate: "66 %";
(h) At the first sentence of the penultimate paragraph, the rate: "62.5%" is replaced by the rate: "66%";
(i) In the first sentence of the last paragraph, the rate: "52.63 %" is replaced by the rate: "56 %";
2° At 2 of the Ibis, the rate: "62.5%" is replaced by the rate: "66%";
3° In the first paragraph and the first sentence of the second paragraph of 1 of II, the words: "and by exercise" are deleted.
C. ― Section 199 undecies C is amended as follows:
1° I is thus modified:
(a) At the 4th, after the words: "service services" are inserted the words: "hotel nature";
(b) At 8°, the rate: "65%" is replaced by the rate: "70%";
(c) After the 8°, it is inserted a 9° as follows:
« 9° Housing is funded by a public subsidy of at least 5%. » ;
(d) It is added a paragraph to read:
"The condition referred to in 9° is not applicable to accommodation acquired or built in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy and the Wallis and Futuna Islands. » ;
2° The first paragraph of II is thus amended:
(a) In the second sentence, the words: "of €2,194 excluding taxes" are replaced by the words: "as mentioned in the 5 of article 199 undecies A appreciated";
(b) At the end of the last sentence, the words: "as at 1 January, in the same proportion as the variation of the average over four quarters of the cost of construction in each department or community" are replaced by the words: "on the date and under the conditions set out in 5 of article 199 undecies A";
3° The first paragraph of the IV is supplemented by a sentence as follows:
"When the investment is in the form of the construction of a building or the acquisition of a building to be built, the tax reduction applies only if the corporation that makes the investment undertakes to complete the foundations of the building within two years of the closing of the subscription and to complete the building within two years of the completion date of the foundations. »
D. ― The I of Article 199 undecies D is thus amended:
1° At 2, the rate "37.5%" is replaced by the rate "34%";
2° At 3, the rate: "47.37 %" is replaced by the rate: "44 %";
3° At 3 bis, the rate: "35 %" is replaced by the rate: "30 %";
4° The 4 is thus modified:
(a) In the second paragraph, the words: "five times one third" are replaced by the words: "thirteen times the seventeenth";
(b) In the third paragraph, the words "thirteen times the seventh" are replaced by the words "seven times the third";
(c) In the last paragraph, the words "ten times the ninth" are replaced by the words "four times the eleventh".
E. ― Article 200-0 A 3 is amended as follows:
1° In the first sentence, the rate: "37.5%" is replaced by the rate: "34%";
2° In the second sentence, the rate: "47.37 %" is replaced by the rate: "44 %";
3° In the last sentence, the rate "35%" is replaced by the rate "30%".
F. ― Article 217 undecies is amended as follows:
1° I is thus modified:
(a) The first paragraph is amended to read:
"in the first sentence, after the word: "corporations", the words are inserted: "for their last fiscal year, a turnover of less than 20 million euros" and the words: "public subsidy" are replaced by the words: "public aid as well as, when the purpose of the investment is to replace an investment that has benefited from one of the devices defined in this article or articles 199 undecies B or
« ― after the first sentence, are inserted four sentences as follows:
"When the company has not closed any fiscal year, its turnover is deemed null. If the last fiscal year is more or less than 12 months, the amount of revenue is corrected to correspond to a full year. Where the tax deduction applies under the conditions set out in the fourteenth to nineteenth paragraphs of this I, the turnover defined in this paragraph shall be assessed at the level of the tenant or credit-preneuse undertaking, which shall disclose the amount to the corporation that makes the investment. When the company referred to in the first and last sentences of this paragraph is directly or indirectly related to one or more other companies within the meaning of Article 12, the revenue to be retained is the sum of its turnover and that of all the companies that are related to it. » ;
"In the second sentence, the words "this amount" are replaced by the words "the deductible amount referred to in the first sentence of this paragraph";
“– in the fourth sentence, the word “realized” is replaced by the words “implemented”;
(b) The third paragraph is amended to read:
" – the words "and the software needed to use eligible investments" and the words "and software" are deleted;
" ― is added a sentence as follows:
"The deduction does not apply to the acquisition of vehicles subject to the tax set out in section 1010 that are not strictly essential to the operator's activity. » ;
(c) In the first sentence of the fourth paragraph, the word "necessary" is replaced by the words: "assigned more than five years by the concessionaire" and, at the end, the words: ", regardless of the nature of the goods and their final assignment" are deleted;
(d) At the beginning of the 5th, the words: "Three quarters" are replaced by the rate: "77%";
2° II is thus amended:
(a) In the first sentence of the first paragraph, the words "referred to in I" are replaced by the words "subject to corporate tax" and, after the second occurrence of the word "corporations" are inserted the words "referred to in I";
(b) The second sentence of the same paragraph is supplemented by the words: "and to complete the building within two years after the completion date of the foundations";
(c) The last sentence of the same subparagraph is amended as follows:
“– the words “this commitment” are replaced by the words “the commitments”;
"The words: "the undertaking mentioned in the preceding sentence" are replaced by the words: "the commitments mentioned in this paragraph";
(d) In the second paragraph, after the word "categorized", the words "operated by these companies" are inserted and the words "and the software needed to use eligible investments" and "and software" are deleted;
(e) In the last paragraph, the word "necessary" is replaced by the words "assigned more than five years by the concessionaire" and the words "whatever the nature of the goods that constitute the use of the subscription and their final assignment," are deleted;
3° The II quater is thus modified:
(a) The first paragraph is as follows:
"He quater. ― Investment programs with a total of over €1,000, 000 may only be eligible for the deduction referred to in I, II and II ter if they have received prior approval from the Minister responsible for the budget under the conditions set out in III."
(b) In the second paragraph, the words "and by exercise" are deleted;
4° After the II quater, it is inserted a quinquies as follows:
"He quinquies. – The deduction provided for in II applies if the conditions set out in the nineteenth paragraph of I are met. » ;
5° In the first sentence of the first paragraph of 3 of the III, the words "and by exercise" are deleted;
6° After the IV ter, an IV quater is inserted as follows:
"IV quater. ― The revenue threshold defined in I does not apply to new housing acquisition or construction transactions that meet the criteria set out in section 244 quater X, b and c of 1 of I.
"When the tax deduction applies under the conditions set out in the sixth to eighth preambular paragraphs of I, I bis or II ter of this section, the amount of the deduction referred to in I is equal to the amount, excluding taxes and costs of any kind, of the transaction, reduced by the fraction of its rebate price financed by a public subsidy. »
G. ― The first paragraph of article 217 duodecies is supplemented by a sentence as follows:
"The revenue threshold set out in the first sentence of the first paragraph of I of the same section does not apply to investments made in the communities referred to in the first sentence of this paragraph. »
H. ― After article 220 Z ter, articles 220 Z quater and 220 Z quinquies are inserted as follows:
"Art. 220 Z quater.-The tax credit defined in section 244 quater W is charged on the corporate tax, under the conditions provided for in section 199 ter U.
"Art. 220 Z quinquies.-The tax credit defined in section 244 quater X is charged on the corporate tax for the fiscal year in which the event under section IV of the same section occurred. If the amount of the tax credit exceeds the tax due under that fiscal year, the surplus is returned.
"The amount of the pre-charge tax credit on corporations is a debt on the State when, pursuant to second paragraph of Article L. 313-23 of the Monetary and Financial Code, this receivable has been the subject of an assignment or a claim before the liquidation of the corporate tax on which the corresponding tax credit is imputed, provided that the administration has been previously informed.
“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 same code; it may then be the subject of several transfers or partial losses to one or more assignees or creditors.
"In the case that the receivable has been disposed of or denied under the conditions set out in the second paragraph of this section and that the tax credit is resumed under the conditions set out in the VII of section 244 quater X, the recovery shall be made with:
« 1° Organizations or companies mentioned in 1 of I of the same article 244 quater X, up to the sale price or the sale of the receivable;
« 2° The assignee or beneficiary of the claim's claim, in addition to the difference between the amount of the tax credit and the purchase price or the debt's claim. »
I. ― Article 223 O is completed by a z ter as follows:
"Z ter. Tax credits issued by each company of the group under section 244 quater W; section 220 Z quater applies to the sum of these tax credits. "
J. ― In the first sentence of the first paragraph of article 242 sexies, the reference: "or 217 undecies" is replaced by the references: ", 217 undecies, 244 quater W or 244 quater X".
K. ― Section 242 septies is amended as follows:
1° In the first sentence of the first paragraph, the reference: "and 217 duodecies" is replaced by the references: ", 217 duodecies, 244 quater W or 244 quater X";
2° In the second sentence of the ninth paragraph, after the first occurrence of the word "operator", the words "names and addresses of investors" are inserted.
L. ― After article 244 quater V, articles 244 quater W and 244 quater X are inserted as follows:
"Art. 244 quater W.-I. ― 1. Companies imposed according to 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, carrying on an agricultural activity or an industrial, commercial or artisanal activity under section 34, can benefit from a tax credit due to the new productive investments they make in an overseas department
"The tax credit referred to in the first paragraph of this 1 shall also apply to the renovation and rehabilitation of hotels, tourist residence and holiday village classified as elements of the immobilized asset.
"The tax credit under the same first paragraph also applies to investments that have been allocated more than five years by the concessionaire to operate a local public service concession with an industrial and commercial character and in eligible sectors.
“2. The tax credit does not apply:
“(a) To the acquisition of vehicles subject to the tax defined in section 1010 which are not strictly indispensable to the activity;
“(b) Investments on electricity production facilities using sun radiative energy.
“3. The tax credit is also granted to companies operating in an overseas department of investments made available to them under a purchase option lease or a lease agreement, subject to the following conditions:
“(a) The lease or lease agreement is concluded for a term not less than five years or for the normal duration of use of the leased property if it is less;
“(b) The lease or lease contract has a commercial character;
"(c) The tenant or credit-preneuse undertaking could have benefited from the tax credit set out in 1 of this I if it had acquired the property directly.
“4. For companies subject to corporate tax whose main activity falls under one of the business sectors eligible for the tax reduction under section 199 undecies B or for the organizations referred to in 1 of section 244 quater X, the tax credit also applies:
« 1° To the acquisitions or constructions of new rental housing units located in overseas departments, with the exception of new dwellings meeting the criteria mentioned in b and c of 1 of Article 244 quater X, if the following conditions are met:
“(a) The company or agency undertakes to rent the bare building within six months of its completion or acquisition if it is later, and for at least six years for persons who make it their main residence;
“(b) The tenant's rent and resources do not exceed the ceilings set by decree;
« 2° New rental housing available to them where the following conditions are met:
“(a) The lease agreement shall be concluded for a term not less than five years;
“(b) The company or agency could have benefited from the tax credit under the conditions defined in 1° if it had acquired the property directly;
« 3° New housing acquisitions or constructions located in overseas departments if the following conditions are met:
“(a) The company signs with a natural person, within six months of the completion of the building, or its acquisition if it is later, a lease-accession contract under the conditions provided by the Act No. 84-595 of 12 July 1984 defining the lease-accession to the real estate;
“(b) The acquisition or construction of the building was financed through a loan referred to in I of Article R. 331-76-5-1 of the Construction and Housing Code ;
"(c) The three-quarters of the tax benefit provided by the tax credit for the acquisition or construction of the building shall be returned to the natural person signatory to the contract referred to in 1° of this 4 in the form of a reduction in the royalty provided for inArticle 5 of Act No. 84-595 of 12 July 1984 referred to above and the sale price of the building.
“II. ― 1. The tax credit is seated on the amount, excluding taxes and costs of any kind, including the acquisition commissions, with the exception of transportation, installation and amortization fees, productive investments, reduced by the fraction of their cost of return financed by public aid.
"For investment projects involving the acquisition, installation or operation of renewable energy production equipment, this amount shall be taken into account within the limit of an amount per watt installed, set by joint decree of ministers responsible for the budget, energy, overseas and industry for each type of equipment. This amount takes into account acquisition and installation costs directly related to these equipment.
“2. Where the purpose of the investment is to replace an investment that has benefited from one of the devices defined in sections 199 undecies B and 217 undecies or the tax credit defined in this section, the tax credit plate as defined in 1 of this Part is reduced from the real value of the replaced investment.
“3. For the work mentioned in the second paragraph of 1 of I, the tax credit is seated on the cost of the hotel, the tourist residence or the holiday village classified after completion of the work, diminished the cost of the same property before carrying out the work.
“4. For the dwellings mentioned in 4 of I, the tax credit is seated on the cost of the dwellings, reduced, on the one hand, the taxes and acquisition commissions paid and, on the other, the public subsidies received. This amount is retained within the limit referred to in 5 of section 199 undecies Enjoyed by square meter of living space.
« 5. When the company that makes the investment benefits from a subscription to the capital mentioned in the II or II ter of section 217 undecies and section 199 undecies A or of financing, capital contributions and participatory loans, provided by the financing companies defined in the g of 2 of the same section 199 undecies A, the amount of the tax credit is reduced from the amount of these contributions and
"III. – The tax credit rate is set to:
"1° 38.25 % for businesses subject to income tax;
"2° 35% for companies and organizations subject to corporate tax.
"The rate mentioned at 1° is increased to 45.9% for investments made in Guyana and Mayotte, within the limits defined by the European rules on State aids.
"IV. ― 1. The benefit of the tax credit under 1 of I is granted for the year in which the investment is put into service.
“2. However:
“(a) When the investment consists of the sole acquisition of a building to be built or the construction of a building, the tax credit, calculated on the forecast amount of the repayment price set out in II, is granted to 50% for the year in which the foundations are completed and 25% for the year of the decommissioning, and the balance, calculated on the final rebate price, is granted to the title of delivery
“(b) In the event of renovation or rehabilitation of a building, the tax credit is granted for the completion year of the work.
“3. When the investment is made under the conditions set out in 3 or 2 of 4 of the I, the tax credit is granted for the year in which the investment is made available to the tenant or credit-preneuse or credit-preneur organization.
"V. ― 1. When the company or agency that exploits the investment realizes a revenue, valued according to the rules defined in the first paragraph of Article 199 undecies B, less than 20 million euros, the benefit of the tax credit is subject to the exercise of an option.
"This option is exercised by investment and applies to all other investments in the same program. The option is exercised by the company or agency that operates the investment, by the date on which the investment is made in service or is made available in the cases referred to in 3 and 2 of 4 of the I; the option is then brought to the attention of the lessor or lessor. It is formalized in the Statement of Outcome of the year in which the investment was made available or made available and is attached to the Statement of Outcome of the lessor or lessor of that same fiscal year.
“2. The exercise of the option referred to in 1 of this V shall be waived for the benefit of the devices defined in articles 199 undecies B and 217 undecies.
"VI. ― The tax credit calculated by the companies of persons mentioned in sections 8,238 bis L, 239 ter and 239 quater A or the groups mentioned 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
« VII. ― Where the total amount per investment program is greater than the thresholds referred to in the II quater of section 217 undecies, the benefit of the tax credit is conditioned to obtain a prior approval issued by the Minister responsible for the budget under the conditions set out in III of the same section.
« VIII. 1. The investment that is entitled to the tax credit must be affected by the company that benefits from it, on its own operation for a period of five years, deducted from the date of the acquisition or creation of the property. This period is reduced to the normal period of use of the investment if this period is less than five years.
"If, within the specified time limit, the investment that has opened the tax credit is transferred or ceases to be assigned to the operation of the user undertaking or if the purchaser ceases to operate, the tax credit is the subject of a recovery for the fiscal year or year in which the aforementioned events occur.
"However, the tax credit recovery is not made:
“(a) When the property that is entitled to the tax credit is transferred as part of the transactions referred to in sections 41.151 octies, 210 A or 210 B, if the recipient of the transmission undertakes to maintain the operation of the property in an overseas department as part of an eligible activity during the portion of the remaining retention period. In the event of non-compliance with this undertaking, the recipient of the transmission must, in the year in which this event occurred, add to his or her result an amount equal to the three-fold amount of the tax credit to which the transferred property has opened.
"The undertaking is taken in the act recognizing the transmission or, failing that, in a private act with certain date, established on this occasion;
“(b) Where, in the event of an operator's failure, the property that is entitled to the tax credit is taken over by another company that undertakes to maintain it in the activity for which it was acquired or created during the portion of the remaining retention period.
"This 1 does not apply to investments referred to in 4 of I.
“2. When the investment is in the form of the construction of a building or the acquisition of a building to be built, the building must be completed within two years of the date the foundations are completed.
"In the absence of this, the tax credit acquired under this investment is the subject of a recovery for the year in which this two-year period comes to an end.
"In addition, where the investment relates to the construction or acquisition of new housing, the tax credit acquired under this investment is subject to a recovery for the year in which one of the conditions set out in 4 of I is no longer met. However, the recovery of the tax credit is not made when, in the event of a failure of the company or agency, the housing units that have opened the tax credit are taken over by another company or agency that undertakes to rent the dwellings, under the conditions set out in the same 4, for the fraction of the remaining lease period.
“3. The tax credit provided for in this section is subject to compliance by the operating companies and by the organizations referred to in 4 of this section with their tax and social obligations and the obligation to deposit their annual accounts in accordance with the terms and conditions set out in Articles L. 232-21 to L. 232-23 of the Commercial Code on the date of realization of the investment.
"It is considered to be up-to-date to their tax and social obligations that employers, on the one hand, have subscribed and adhered to a plan for the fulfilment of the outstanding contributions and, on the other, pay the current contributions on their normal due date.
« IX. ― 1. This section is applicable to investments made in service effective July 1, 2014, and until December 31, 2017.
“2. A decree sets out the conditions for the application of this article, including the reporting obligations to companies and organizations mentioned in 4 of I.
"Art. 244 quater X.-I. ― 1. On option, moderate rent housing organizations mentioned inArticle L. 411-2 of the Construction and Housing Code, with the exception of anonymous collective interest cooperative companies for the acquisition of the property, joint economic companies carrying on a overseas real estate activity and the organizations referred to in Article L. 365-1 of the same code may be entitled to a tax credit due to the acquisition or construction of new housing in overseas departments, when they meet the following conditions:
“(a) The accommodation shall be provided for rent naked or furnished by the organization referred to in the first paragraph of this 1, within six months of completion or acquisition, if it is later, and for a period not less than five years, to natural persons who make it their primary residence.
"The accommodation can be specially adapted for the accommodation of people over the age of sixty-five or persons with disabilities who can offer hotel services;
“(b) The beneficiaries of the rental are natural persons whose resources do not exceed the ceilings fixed by decree according to the number of persons intended to occupy the main dwelling and the location of the latter;
"(c) The amount of rents charged to the natural persons referred to in the first paragraph of a shall not exceed the limits fixed by decree and determined in particular by the location of the housing;
"(d) A minimum share, defined by decree, of the living space of the dwellings included in a set of investments brought simultaneously to the attention of the Minister responsible for the budget under the conditions set out in the V, is leased, under the conditions defined in paragraph 1 of this paragraph, to natural persons whose resources are less than the ceilings mentioned in the b, for rents less than the limits mentioned in the c;
“e) A fraction, defined by decree, of the cost of a set of investments brought simultaneously to the attention of the minister responsible for the budget, corresponds to expenses incurred in the acquisition of renewable energy equipment, appliances using a renewable energy source or insulation materials. A decree of ministers responsible for the budget, ecology, energy, sustainable development and overseas defines the nature of the equipment expenses involved;
“(f) Housing is funded by a public subsidy of at least 5%.
“2. The tax credit defined in 1 also benefits organizations referred to in the first paragraph of that same 1 at the disposal of which new housing is provided where the following conditions are met:
“(a) The lease agreement shall be concluded for a term not less than five years;
“(b) The organization referred to in the first paragraph of 1 could have benefited from the tax credit under the same 1 if it had acquired the property directly.
“3. Also opens the right to the benefit of the tax credit the acquisition of housing completed for more than twenty years undergoing rehabilitation work, defined by decree, allowing housing to acquire technical performances similar to those of new dwellings.
“II. ― 1. The tax credit is seated on the cost of housing, on the one hand reduced the taxes and acquisition commissions paid and, on the other, the public subsidies received. This amount is retained within the limit referred to in Article 5 199 undecies A, valued by square meter of living space and, in the case of dwellings referred to in the second paragraph of paragraph 1(a) of this Article, by square meter of surface of common areas in which services are offered.
"A decree specifies, as necessary, the nature of the sums retained for the appraisal of the return price mentioned in the first paragraph of this 1.
“2. In the case referred to in 3 of the I, the tax credit is seated on the cost of housing, plus the cost of rehabilitation work and reduced, on the one hand, taxes and acquisition commissions paid and, on the other, public subsidies received. The limit referred to in 1 of this II shall apply.
"III. – The tax credit rate is set at 40%.
"IV. ― 1. The I tax credit is granted for the year of acquisition of the building.
“2. However:
“(a) In the event of construction of the building, the tax credit, calculated on the forecast amount of the rebate price set out in II, is granted at 50% in respect of the year in which the foundations are completed and 25% in respect of the year of decommissioning; the balance, calculated on the final return price, is granted for the year of delivery of the building;
“(b) In the event of rehabilitation of a building, the tax credit is granted for the completion year of the work.
“3. When the investment is made under the conditions set out in 2 of I, the tax credit is granted for the year in which the property is made available to the creditor.
"V. ― 1. The option referred to in 1 of I is exercised by investment and applies to all other investments of the same program. The option is exercised by the organization that operates the investment no later than the year preceding the completion of the foundations.
"This option must be exercised with the administration before the deadline for filing the results return for the fiscal year prior to the completion of the foundations.
"In the situation mentioned in 2 of I, the option is notified of the poultry credit. It is formalized in the statement of outcome of the fiscal year in which the investment has been made available or made available and is attached to the statement of result of the payer's credit for the same fiscal year.
“2. The option mentioned in 1 of this V shall be waived for the benefit of the devices defined in articles 199 undecies C and 217 undecies.
"VI. ― Where the amount per investment program is greater than two million euros, the benefit of the tax credit is conditioned to obtain a prior approval issued by the Minister responsible for the budget under the conditions set out in III of section 217 undecies.
« VII. 1. The tax credit is the subject of a recovery for the year in which:
“(a) One of the conditions mentioned in I is not met;
“(b) The dwellings mentioned in I are assigned, if this assignment occurs before the expiry of the five-year period referred to in 1 and 2 of the same I.
“2. When the investment is in the form of the construction of a building or the acquisition of a building to be built, the building must be completed within two years of the date the foundations are completed.
"In the absence of this, the tax credit acquired under this investment is the subject of a recovery for the year in which this two-year period comes to an end.
« VIII. 1. This section is applicable to acquisitions, constructions or rehabilitations of buildings made effective July 1, 2014, and until December 31, 2017.
“2. A decree sets out the conditions for the application of this article, including the reporting obligations to the organizations mentioned in the first paragraph of 1 of I."
M. ― The c of section 296 ter is supplemented by the reference: "or section 244 quater X".
N. ― At the end of section 1740-00 AB, the reference: "and 217 duodecies" is replaced by the references: ", 217 duodecies, 244 quater W and 244 quater X".
O. ― At the end of section 1740-0 A, the reference: "or 217 undecies" is replaced by the references: ", 217 undecies, 244 quater W or 244 quater X".
P. ― At 3° of Article 1743, the reference: "and 217 duodecies" is replaced by the references: ", 217 duodecies, 244 quater W and 244 quater X".
II.-In the first paragraph of Article L. 45 F of the Tax Procedures Book, the reference: "and 217 duodecies" is replaced by the references: ", 217 duodecies, 244 quater W and 244 quater X".
III.-This article applies to investments made as of 1 July 2014, provided that the European Commission has declared its provisions consistent with European Union law.
However, the articles 199 undecies B, 199 undecies C, 199 undecies D, 200-0 A, 217 undecies and 217 duodecies the general tax code shall remain applicable, under the conditions provided for in the provisions of this Act:
1° To the investments for the approval of which a request was received by 1 July 2014 and:
(a) For movable property, which is subject to an order before December 31, 2014 and for which deposits at least 50% of their price were paid at that date;
(b) For the rehabilitation of buildings, for which deposits at least 50% of their price were paid by December 31, 2014;
(c) Who deal with immovable property whose completion of foundations occurs by December 31, 2015;
2° To acquisitions of buildings that were the subject of a project opening declaration by 1 July 2014;
3° Acquisitions of tangible property ordered before 1 July 2014 and for which deposits at least 50% of their price were paid at that date;
4° To the rehabilitation of buildings for which deposits at least 50% of their price were paid before July 1, 2014.
Companies that make the investments referred to in 1° to 4° of this III may opt, regardless of their turnover, for the application to these investments of the tax credit provided for in section 244 quater W of the general tax code, under the conditions set out in the V of that same article, or, if applicable, for the application to these investments of the tax credit provided for in section 244 quater X of the same article
IV.-An assessment of the devices provided for in articles 244 quater W and 244 quater X of the General Tax Code is carried out annually from 2016.
V.-The Government shall submit to Parliament, by 1 October 2014, a report examining the opportunity and modalities for the establishment of a well-established loan served by the Caisse des dépôts et consignations that would replace at least partially with tax assistance to overseas investment for the social housing sector.
I.-The I of Article 212 of the General Tax Code is as follows:
"I. ― Interests relating to amounts left or made available to a business by a related business, directly or indirectly, within the meaning of 12 of section 39, shall be deductible:
“(a) Within the limits of those calculated on the basis of the rate set out in the first paragraph of 3° of 1 of the same section 39 or, if higher, on the basis of the rate that this borrowing undertaking could have obtained independent financial institutions or organizations under similar conditions;
“(b) And, subject to the fact that the debiting company demonstrates, at the request of the administration, that the undertaking that has made the amounts available to it is, under the current fiscal year, subject to the same interest to an income tax or profits tax of at least one-quarter of the profit tax determined under the conditions of common law.
"In the case that the lender company is domiciled or established abroad, the profits tax determined under the terms of common law is the tax on which it would have been liable in France on the interest earned if it had been domiciled or established there.
"When the lender is a corporation or group under the taxation regime set out in section 8 of this code or a collective investment organization under the Articles L. 214-1 to L. 214-191 of the monetary and financial code or a similar body constituted on the basis of a foreign law and situated in a Member State of the European Union or in another State or territory having concluded with France an administrative assistance agreement to combat tax fraud and evasion and which is not a non-cooperative State within the meaning of Article 238-0 In this Code, this b applies only if there are also dependency links, within the meaning of 12 of section 39, between that corporation, grouping or organization and one or more holders of shares of that corporation, grouping or organization. In this case, the tax on these interests is valued at the level of these shareholders. »
II.-This section applies to fiscal years ended September 25, 2013.
I.-At the end of VI of Article 220 quaterdecies of the General Tax Code, in his writing resulting from theArticle 34 of Act No. 2012-1510 of 29 December 2012 for 2012, the amount "10 million euros" is replaced by the amount "20 million euros".
II.-The I shall enter into force on a date fixed by decree and no later than 1 January 2015.
Section 244 quater O of the General Tax Code is amended as follows:
1° At 2° of the I, the words "design of new products" are replaced by the words "creation of works";
2° After the VI, a VI bis is inserted as follows:
"VI bis. ― The benefit of the tax credit referred to in I is subject to compliance with Commission Regulation (EC) No 1998/2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids.
"For the purposes of the first paragraph of this VI bis, the partnership and groupings referred to in sections 8, 238 bis L, 239 quater, 239 quater A, 239 quater B and 239 quater C which are not subject to corporate tax must also comply with Commission Regulation (EC) No. 1998/2006 of 15 December 2006. The tax credit may be used by the partners of these companies or the members of these groupings proportionally to their rights in these companies or groupings if they meet the conditions for the application of the same regulation and subject to liability subject to tax on companies or natural persons participating in the operation within the meaning of 1° bis of section 156. »
I.-After the 2 octies of article 283 of the same code, are inserted from the 2 nuns and 2 decies thus written:
"2 nuns. For construction work, including repair, cleaning, maintenance, transformation and demolition carried out in relation to a real estate by a subcontracting company, in the sense of theArticle 1 of Act No. 75-1334 of 31 December 1975 on behalf of a subject lessee, the tax is paid by the lessee.
"2 decies. In the event of a compelling emergency at a risk of fraud to the value-added tax with a sudden, massive nature and likely to result in significant and irreparable financial losses to the Treasury, a Budget Minister's order provides that the tax is paid by the consignee of the goods or service provider. »
II.-The 2 nonies of section 283 of the same code apply to subcontracts entered into on or after January 1, 2014.
I.-The same code is amended as follows:
(a) In the second sentence of the thirteenth paragraph of the 1st paragraph of Article 31, in the last paragraph of the D of Article 199 Novovicies and 3 of Article 239 nuns, the words "or having been subject to ministerial approval" are deleted;
(b) In the first sentence of the first paragraph of the second paragraph of Article 38, the word "seventeen" is replaced by the word "sixteenth" and the word "seventh" is replaced by the word "seventh";
(c) The 5th of Article 39 is thus amended:
the fifteenth preambular paragraph is deleted;
- in the first sentence of the seventeenth paragraph, the word "sixteenth" is replaced by the word "fifty";
- in the first sentence of the twentieth paragraph, the word "18th" is replaced by the word "seventeen";
- in the first sentence of the twenty-fifth paragraph, the word "seventeen" is replaced by the word "sixteenth";
in the twenty-ninth paragraph, the word "20th" is replaced by the word "20th";
– in the thirtieth preambular paragraph, the words: "20th and twenty-ninth" are replaced by the words: "20th and twenty-eighth" and the word "sixteenth" is replaced by the word "15";
in the thirty-second paragraph, the words: "20th to thirty-first" are replaced by the words: "20th to thirtieth";
(d) In the last paragraph of 4 of the same article, the words: ", listed in the additional inventory of historical or authorized monuments or" are replaced by the words: "or included in the additional inventory of historical monuments";
(e) In the second paragraph of the 1 ter of Article 39 bis and 7 of Article 39 bis A, the word "sixteenth" is replaced by the word "six";
(f) Section 39 ter B is repealed;
(g) Article 40 quinquies is repealed;
(h) The 3rd and 9th septies of Article 81 are repealed;
(i) Section 83 is amended as follows:
– 2° quater and 2° quinquies are repealed;
- in the first sentence of the second paragraph of the 3°, the reference: "2° quinquies" is replaced by the reference: "2° ter" and the reference: "and section 83 bis" is deleted;
(j) Article 83 bis is repealed;
(k) Article 93, 7 is repealed;
(l) Section 156 is amended as follows:
- in the first paragraph of the 3rd paragraph of the I, the words "or having been subject to ministerial approval" are deleted;
– at 1° ter of II, the words: “because of their particular historical or artistic character and which have been approved for this purpose by the minister responsible for the budget” are deleted;
(m) In I, in the first paragraph of II and in the V of section 156 bis, the words "having been approved by the Minister responsible for the budget because of their particular historical or artistic character" are deleted;
(n) The 9th quinquies of section 157 is repealed;
(o) 3 of section 158 is amended as follows:
- at the 3rd, the words: "investment companies mentioned in the 1st ter of Article 208 and" are deleted;
- at the c of the 4th, the reference: "to 1° ter and" is replaced by the word: "to";
(p) The penultimate paragraph of Article 163 bis AA is deleted;
(q) In the first paragraph of Article 199 ter, the reference: "to 1° ter" is replaced by the reference: "and 1° bis A";
(r) The second sentence of the first paragraph of Article 199 terdecies-0 A and Article 885-0 V bis is deleted;
(s) In the second paragraph of Article 199 terdecies-0 B, the reference: "at 2° quinquies and" is deleted;
(t) In the second sentence of the last paragraph of 4 of Article 199 septvicies, the words "or having been subject to ministerial approval" are deleted;
(u) 1° ter of Article 208 is repealed;
(v) Section 209 is amended as follows:
– in VI, the word "Twenty" is replaced by the word "nineteen";
- in the first sentence of the first paragraph of the VII, the word "18th" is replaced by the word "seventeen";
(w) Section 209 C is repealed;
(x) Article 217 septies is repealed;
(y) Section 217 quaterdecies is repealed;
(z) In the first paragraph of Article 219, paragraph I, the word "eighth" is replaced by the word "seventeen";
(z bis) In the first sentence of the first paragraph (c) of Article 220, the words: ", regional development societies referred to in 1° ter of the aforementioned article" are deleted.
z ter) In the last two sentences of the fourth paragraph of Article 223 B, the word "sixteenth" is replaced by the word "fifty";
z quater) In the last two sentences of the last paragraph of Article 223 D, the word "seventeen" is replaced by the word "sixteenth";
z quinquies) In Article 238 bis HE, the words: "are allowed in deduction under the conditions defined in Article 217 septies and" are deleted;
z sexies) In the last sentence of the first paragraph of article 238 bis HH, the references: "to articles 199 unvicie and 217 septies" are replaced by the reference: "to article 199 unviciees";
z septies) In section 238 bis HL, the words: "reintegration of amounts deducted under section 217 septies to the taxable result of the fiscal year in which they were deducted or" are deleted;
z octies) Section 885 T is repealed;
z nonies) In the second paragraph of Article 1394 B bis, the reference: "or I of Article 1395 D" is deleted;
z decies) Article 1395 D is repealed;
z undecies) In the second paragraph of 3 of Article 1395 E, the references: ", 1395 C and 1395 D" are replaced by the reference: "and 1395 C";
z duodecies) Article 1395 F is repealed;
z terdecies) Article 1395 G II is amended as follows:
- in the first paragraph, the references: "Articles 1395 B and 1395 D" are replaced by the reference: "Article 1395 B";
at the end of the same first paragraph, the references: ", articles 1395 E and 1395 F and 1649" are replaced by the references: "as well as articles 1395 E and 1649";
- at the end of the second paragraph, the references: ", at 1° ter of Article 1395 and I of Article 1395 D" are replaced by the reference: "and at 1° ter of Article 1395";
z quaterdecies) In the first paragraph of Article 1395 H, the reference: "1395 F" is replaced by the reference: "1395 E";
z quindecies) In the second paragraph of Article 1395 H, the reference: "or Article 1395 D I" is deleted.
II.-The ninth paragraph of Article L. 117-3 of the Code of Social Action and Families is deleted.
III.-The last paragraph of Article L. 321-13 of the Rural and Maritime Fisheries Code is deleted.
IV.-At the 3rd of Article L. 136-2 of the Social Security Code, the reference "3°" is deleted.
V.-Section L. 332-2 of the cinema and animated image code is repealed.
VI.-Article L. 221-31 of the monetary and financial code is amended as follows:
1° In the second sentence of 4° of I, the reference: "to 1° ter and" is replaced by the word "to";
2° In the first sentence of 2° of II, the words: "the provisions of 2° quater and 2° quinquies of Article 83" are deleted.
VII.-The last paragraph of Article L. 3325-2 of the Labour Code is deleted.
VIII.-The second sentence of the last paragraph of Article L. 143-2 of the Heritage Code is deleted.
IX.-The second sentence of the last paragraph of Article L. 300-3 of the Environmental Code is deleted.
X.-Le II de l'article 95 de la loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 est repealed.
XI.-1. The h of the I, as he repeals the 3° of Article 81 of the General Tax Codeand III and IV apply to amounts attributed to heirs of agricultural operators or to spouses of heirs of agricultural operators who participate directly and free of charge in agricultural operations after June 30, 2014.
2. The h of the I, as he repeals the 9° septies of Article 81 of the General Tax Codeand II apply to aids paid as of January 1, 2014.
3. A, l and m of I apply from the taxation of revenues for the year 2014. However, for buildings subject to ministerial approval by January 1, 2014, the articles 31,156,156 bis, 199 Novovicies and 239 nonies the general tax code continues to apply, in their writing prior to the entry into force of this 3, to the end of each approval.
4. The N of the I applies to open business savings booklets effective January 1, 2014.
5. I, j, p, r and s of I, 2° of VI and VII apply to borrowings contracted as of January 1, 2017.
6. The z duodecies, the third paragraph of the z terdecies and the z quaterdecies of the I apply as of January 1, 2017.
I. - The general tax code is amended as follows:
A. ― Article 150 VC I is amended as follows:
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
2° At the beginning of the second paragraph, the rate: "2%" is replaced by the rate: "6%";
3° The third paragraph reads as follows:
“–4% for the twenty-second year of detention; » ;
4° The fourth preambular paragraph is deleted;
5° In the sixth paragraph, the word "fifth" is replaced by the word "fourth".
B. ― In II of Article 150 VD, the word "four" is replaced twice by the word "three".
II. - Article L. 136-7 of the Social Security Code is amended as follows:
1° At the beginning of the first paragraph, the mention is added: "1.";
2° In the first and second paragraphs, after the word "is", the words are inserted: ", subject to 2 of this VI,"
3° It is added a 2 as follows:
“2. For the determination of the contribution base for the surplus-values referred to in 1, other than those mentioned inArticle 150 UA of the General Tax Code [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013.] It is applied, instead of the slaughter referred to in the first to third paragraphs of I of Article 150 VC of the said Code, of an abatement to:
“(a) 1.65 per cent for each year of detention beyond the fifth;
“(b) 1.60 per cent for the twenty-second year of detention;
"(c) 9 per cent for each year of detention beyond the twenty-second.
"For the application of the slaughter, the duration of detention shall be deducted in accordance with the terms set out in 1° to 3° of I of the same article 150 VC. »
III. - A. ― A 25% reduction is applicable on surplus-values, as determined under the conditions specified in articles 150 V to 150 VD of the General Tax Code, arising out of the assignment of real property or rights relating to such property, other than land to be built as defined in 1° of 2 of 2 of 2 of 257 of the same code or rights thereto, referred to in Article 150 U or in Article 244 bis, paragraph 3, A of the said code when such surplus-values are carried out, directly or indirectly, by natural persons subject to the sampling referred to in the same article 244 bis A.
The slaughter referred to in the first paragraph of this A is also applicable to the surplus-values taken into account in determining the base of the assessed contributions Articles L. 136-7 of the Social Security Code and 16 of Ordinance No. 96-50 of 24 January 1996 Reimbursement of social debt, and articles 1600-0 S of the General Tax Code and L. 245-15 of the Social Security Code, the additional contribution to theArticle L. 14-10-4 of the Code of Social Action and Families and the tax referred to in thearticle 1609 nonies G of the General Tax Code.
B. ― A does not apply to any surplus-values resulting from assignments made for the benefit of an assignee if:
1° A natural person who is the spouse of the assignor, his partner bound by a civil pact of solidarity, his notorious concubin or an ascendant or descendant of the assignor or one of these persons;
2° A legal person whose assignor, spouse, partner bound by a civil pact of solidarity, notorious concubin or ascendant or descendant of one of these persons is an associate or becomes a partner on the occasion of this assignment.
IV. - [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
B. ― 2° to 5° of the A, the B of the I and the II apply to the surplus-values realized under the assignments acting on or after September 1, 2013, with the exception of those realized under the assignments of land to be built as defined in 1° of the 2nd of the I of section 257 of the General Code of Taxes or Rights thereto.
C. ― 1. The III applies to surplus-values for transfers between September 1, 2013 and August 31, 2014.
2. The same III also applies to surplus-values made in respect of transfers relating to real property located in municipalities belonging to a continuing urbanization zone of more than 50,000 inhabitants, as defined in section 232 of the General Tax Code, intervening between September 1 and December 31, 2014 and, provided that a promise of sale has acquired a certain date by December 31, 2014, to those made under the same assignments on January 31st, 2014.
For the purposes of the first paragraph of this 2, the assignee shall, by a reference in the authentic act of acquisition, undertake to demolish the existing constructions with a view to the construction and completion of premises for the dwelling of which the floor surface is at least 90% of that authorized by the applicable soil occupancy coefficient, within four years from the date of acquisition.
In the event of a breach of this undertaking, the assignee is liable to a fine of 10% of the sale price mentioned in the notice.
In the event of a merger of companies, the undertaking signed by the assignee is not broken when the absorbent company undertakes, in the act of merger, to replace the absorbed company for the respect of the undertaking referred to above within the remaining period of time. The non-compliance by the absorbent company of this undertaking entails the application of the fine for the assignee.
D. ― To 7° and 8° of Article 150 U of the General Tax Code, after the year: "2011", are inserted the words: "and from January 1, 2014 to December 31, 2015".
I.-Le 2° du II de l'article 150 U of the general tax code is thus drafted:
« 2° As a result of the transfer of a dwelling in France where the assignor is a natural person, not a resident of France, a national of a Member State of the European Union or another 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 and on the condition that it has been fiscally domiciled in France for less than two years
"The exemption referred to in the first paragraph of this 2° shall apply, within the limits of a residence by taxpayer and 150,000 € of taxable net surplus value, to transfers made:
“(a) No later than 31 December of the fifth year following that of the transfer by the transferor of his tax domicile outside France;
“(b) Without a period of time, where the assignor has the free disposition of the property at least since 1 January of the year preceding that of the assignment; "
II.-The I applies to surplus-values made in respect of transfers effective January 1, 2014, with the exception of those made by taxpayers who have benefited from the exemption provided for in section 150, paragraph 2. U of the General Tax Code, in its drafting in force before January 1, 2014.
I.-Section 68 of Act No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012 is amended as follows:
A. ― In the C of I, the references: "in the first paragraph and in the II and III of article 278 sexies" are deleted.
B. ― The 2 and 3 of the B of the III are repealed.
II.-The general tax code is amended as follows:
A. ― At the b of the 1st of 3 of Article 257, the reference: ", in the III of Article 278 sexies" is replaced by the references: "at the IV of Article 278 sexies and to Article 278 sexies A".
B. ― After the word: "retirement", the end of the first sentence of the C of Article 278-0 bis is thus written: ", establishments welcoming persons with disabilities, housing-foyers mentioned in theArticle L. 633-1 of the Construction and Housing Code and the establishments mentioned in the b of 5° and 8° and 10° of Article L. 312-1 of the Code of Social Action and Families. »
C. ― Article 278 sexies is amended as follows:
1° In the first and second paragraphs, the rate: "7%" is replaced by the rate: "5.5%";
2° I is thus modified:
(a) After the 7th it is inserted a 7 bis as follows:
"7 bis. Deliveries of rental housing to organizations carrying out operations under a convention referred to inArticle 10 of Act No. 2003-710 of 1 August 2003 orientation and programming for the city and urban refurbishment and located on land awarded for counterparties referred to in eleventh paragraph of Article L. 313-3 of the Construction and Housing Code and whose realization was initially provided by the association mentioned in article L. 313-34 of the same code. These dwellings are intended to be occupied by households whose total resources do not exceed the amount referred to in section R. 391-8 of the said Code. » ;
(b) In 11, the number: "500" is replaced by the number: "300";
3° It is added an IV as follows:
"IV. ― A. ― Deliveries to themselves of renovation work on premises mentioned in 2 to 8 of I and intended to contribute directly to:
« 1° The realization of energy and fluid savings, concerning:
“(a) The constituent elements of the building envelope;
“(b) Heating systems;
"(c) Hot water production systems;
"(d) Cooling systems in overseas departments;
“e) Energy production equipment using a renewable energy source;
“(f) Ventilation systems;
“(g) Local lighting systems;
“(h) Water and heating costs distribution systems;
« 2° The accessibility of the building and housing and the adaptation of housing to persons with disabilities and the elderly, concerning the exterior roads, parking, access to the building, the common areas of the building and the accommodation;
« 3° Conformity of premises with the standards mentioned in theArticle 25 of Act No. 86-1290 of 23 December 1986 to promote rental investment, social housing ownership and the development of land supply;
« 4° Protection of the population against health risks associated with exposure to asbestos or lead;
« 5° The protection of tenants in the areas of fire prevention and control, elevator safety, security of gas and electricity installations, prevention of natural, mining and technological risks or the installation of personal restraint systems.
"B. ― Deliveries of self-induced and inseparably related work to the work envisaged in A."
4° The III is repealed.
D. ― After article 278 sexies, it is inserted an article 278 sexies A thus drafted:
"Art. 278 sexies A.-The value-added tax is collected at a reduced rate of 10% with respect to the self-delivery of improvement, processing, development or maintenance work, other than the maintenance of green spaces and cleaning work, when they do not benefit from the reduced rate of 5.5% under the IV of section 278 sexies and to the extent that these works are mentioned at the local level. »
E. ― In b of 2 of 2 of 279-0 bis, the words: ", if any, increased areas of farm buildings referred to in section R. 112-2 of the urban planning code," are deleted.
F. ― Section 284 is amended as follows:
1° II is thus amended:
(a) After the second sentence of the first preambular paragraph, a sentence is inserted as follows:
"It is also reduced to ten years when the housing was acquired by natural persons under the conditions set out in 4 and 11 of Article 278 sexies. » ;
(b) In the second paragraph, the reference: ", 11" is deleted;
(c) The same paragraph is supplemented by a sentence as follows:
"However, when the housing was acquired by natural persons under the conditions set out in 4 and 11 of the same I, it is reduced by one tenth per year of detention from the first year. » ;
2° In the third, the words: "improvement, transformation or development of housing at the rate set out in the III of section 278 sexies" are replaced by the words: "at the rates set out in the IV of section 278 sexies or in section 278 sexies A" and the word: "this" is replaced by the word: "they".
III.-A. ― The A and C of the II apply to operations that are generated as of January 1, 2014. However, for deliveries of buildings to be built, the C of II applies to buildings completed as of January 1, 2014, including amounts paid in payment of the price prior to the completion date.
B. ― By derogation, the value-added tax rate of 7% remains applicable, for deliveries, self-delivery and work under a single housing construction contract referred to in 11 of Article 278 sexies of the General Tax Code and located at a distance of more than 300 metres and less than 500 metres from the boundary of areas under a convention provided for in theArticle 10 of Act No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal, to the operations for which the building permit application was filed before December 31, 2013 and to the operations carried out pursuant to a land-use concession treaty defined in theArticle L. 300-5 of the urban planning code signed before that same date.
C. ― 1. The D of the II applies to operations that are generated on or after January 1, 2014.
2. By derogation, it does not apply to transactions subject to the 5.5% rate under the tenth paragraph of Article 13 III of Law No. 2011-1978 of 28 December 2011 Corrigendum for 2011.
3. By derogation, the value-added tax rate of 7% remains applicable, for self-delivered deliveries referred to in section 278 sexies A of the General Tax Code, to transactions that have been the subject of a quote dated accepted by the two parties before January 1, 2014, and that have resulted in a pre-cashed deposit or have been the subject of a grant award decision referred to in the subsidyArticle R. 323-1 of the Construction and Housing Code or a favourable decision made under the conditions set out in sections R. 331-3 and R. 331-6 of the same code before that same date.
D. ― The F of II applies to deliveries effective January 1, 2014.
I.-Article 1010 of the General Tax Code is amended as follows:
1° At the beginning of the first paragraph, the words "I. ―" are added;
2° After the first preambular paragraph, a sub-item reads as follows:
"The amount of the tax is equal to the sum of the two components, the rate of which is determined according to, respectively, the a or b, on the one hand, and the c, on the other. » ;
3° After the table in (b), six sub-items are inserted:
"Vehicles combining electric energy and a gasoline or diesel engine whose emissions are less than or equal to 110 grams of carbon dioxide per kilometre travelled are exempt from the tax component provided in (a) and (b) for a period of eight quarters, deducted from the first day of the first quarter in progress on the date of the first release of the vehicle.
"c. The tariff for the air pollutant emission component, determined by fuel type, is as follows:
(In euros)
| Until 31 December 1996 | 70 | 600 |
| From 1997 to 2000 | 45 | 400 |
| From 2001 to 2005 | 45 | 300 |
| From 2006 to 2010 | 45 | 100 |
| From 2011 | 20 | 40 |
After the last occurrence of the word: "of", the end of c of III of article 1010 bis of the General Tax Code is thus written: "40%. This slaughter does not apply to vehicles with carbon dioxide emissions exceeding 250 grams per kilometre. »
I. ― The Customs Code is amended as follows:
A. ― Table B of Article 265 is as follows:
| Ex 2706-00 | | | | | |
| Legs of coal, lignite or peat and other mineral tars, whether dehydrated or stubborn, including reconstituted tars, used as fuels. | 1 | 100 kg net | 1.58 | 3.28 | 4.97 |
| Ex 2707-50 | | | | | |
| Aromatic hydrocarbon mixtures distilling 65% or more of their volume (including losses) to 250° C based on ASTM D 86, intended to be used as fuels or fuels. | 2 | Hectolitre or 100 kg net according to product characteristics | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2709-00 | | | | | |
| Crude oils of oil or bituminous minerals. | 3 | Hectolitre or 100 kg net according to product characteristics | Domestic consumption tax applicable to light oils of 2710, according to product characteristics | Domestic consumption tax applicable to light oils of 2710, according to product characteristics | Domestic consumption tax applicable to light oils of 2710, according to product characteristics |
| 2710 | | | | | |
| Oil or bituminous mineral oils, other than raw oils; preparations not elsewhere specified or included, containing by weight 70% or more oils or oils of bituminous minerals and of which these oils are the basic element, other than waste: | | | | | |
| - light oils and preparations: | | | | | |
| ---special essences: | | | | | |
| ----white spirit intended to be used as fuel; | 4 bis | Hectolitre | 5.66 | 7.87 | 10,08 |
| ---- other special species: | | | | | |
| ----- intended to be used as fuels or fuels; | 6 | Hectolitre | 58.92 | 60.64 | 62.35 |
| ----- others; | 9 | | Exemption | Exemption | Exemption |
| ---other light oils and preparations: | | | | | |
| ----- engines: | | | | | |
| ----- aviation gasoline; | 10 | Hectolitre | 35.90 | 37,81 | 39,72 |
| -----upercarbon of a lead content not exceeding 0.005 g/ litre, other than the superfuel corresponding to the identification index no. 11 bis; | 11 | Hectolitre | 60.69 | 62.41 | 64.12 |
| -----upercarbon of a lead content not exceeding 0.005 g/ litre, containing a specific additive improving the antirecession characteristics of valve, based on potassium, or any other recognized additive of equivalent quality in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area. | 11 bis | Hectolitre | 63.96 | 65.68 | 67.39 |
| -----upercarbon of a lead content not exceeding 0.005 g/litre, other than superfuels corresponding to the identification indices 11 and 11 bis, and containing up to 10% volume/ volume of ethanol, 22% volume/ volume of ethers containing 5 or more carbon atoms, by molecule and a maximum oxygen content of 4% by mass. This superfuel is called E10; | 11 ter | Hectolitre | 60.69 | 62.41 | 64.12 |
| ----fuel actors, petrol type: | | | | | |
| -----fuel used for aircraft engines; | 13 bis | Hectolitre | 30.20 | 32.11 | 34,02 |
| ----- others; | 13 ter | Hectolitre | 58.92 | 60.83 | 62.74 |
| ---- other light oils; | 15 | Hectolitre | 58.92 | 60.64 | 62.35 |
| --medium oils: | | | | | |
| - lamping oil: | | | | | |
| ----to be used as fuel: | 15 bis | Hectolitre | 5.66 | 7.57 | 9,48 |
| ----- others; | 16 | Hectolitre | 41.69 | 43,60 | 45.51 |
| ---fuel, lamping oil type: | | | | | |
| ----fuel used for aircraft engines; | 17 bis | Hectolitre | 30.20 | 32.11 | 34,02 |
| ---others; | 17 ter | Hectolitre | 41.69 | 43,60 | 45.51 |
| ---other medium oils; | 18 | Hectolitre | 41.69 | 43,60 | 45.51 |
| heavy oils: | | | | | |
| ---gazole: | | | | | |
| ----to be used as fuel under conditions of use; | 20 | Hectolitre | 8.86 | 10,84 | 12.83 |
| ---- domestic pain; | 21 | Hectolitre | 5.66 | 7.64 | 9,63 |
| ----others; | 22 | Hectolitre | 42,84 | 44,82 | 46,81 |
| ---- heavy fuel; | 24 | 100 kg net | 2,19 | 4.53 | 6.88 |
| --- lubricant and other oils. | 29 | Hectolitre | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2711-12 | | | | | |
| Propane, excluding propane of purity equal to or greater than 99%: | | | | | |
| --to be used as fuel (including the special butane and propane mixture in which propane is more than 50% by weight): | | | | | |
| ---under condition of employment; | 30 bis | 100 kg net | 4.68 | 6.92 | 9,16 |
| --others; | 30 ter | 100 kg net | 10.76 | 13.00 | 15.24 |
| --defined to other uses. | 31 | | Exemption | Exemption | Exemption |
| 2711-13 | | | | | |
| Liquefied butanes: | | | | | |
| --to be used as fuel (including the special butane and propane mixture in which butane is at least 50% by weight): | | | | | |
| ---under condition of employment; | 31 bis | 100 kg net | 4.68 | 6.92 | 9,16 |
| ---others; | 31 ter | 100 kg net | 10.76 | 13.00 | 15.24 |
| --destined to other uses. | 32 | | Exemption | Exemption | Exemption |
| 2711-14 | | | | | |
| Ethylene, propylene, butylene and butadiene. | 33 | 100 kg net | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2711-19 | | | | | |
| Other liquefied petroleum gases: | | | | | |
| --to be used as fuel: | | | | | |
| ---under condition of employment; | 33 bis | 100 kg net | 4.68 | 6.92 | 9,16 |
| ---others. | 34 | 100 kg net | 10.76 | 13.00 | 15.24 |
| 2711-21 | | | | | |
| Natural gas in the gaseous state: | | | | | |
| --destinated to be used as fuel; | 36 | 100 m 3 | 1.49 | 3.09 | 4.69 |
| --determined, under conditions of use, to feed stationary engines, including in the course of testing. | 36 bis | 100 m 3 | 1.49 | 3.09 | 4.69 |
| 2711-29 | | | | | |
| Other oil and other hydrocarbons in the gas state: | | | | | |
| --determined to be used as fuel; | 38 bis | 100 m 3 | Domestic consumer tax applicable to products mentioned in indices 36 and 36 bis, whether or not they are used under conditions of employment | Domestic consumer tax applicable to products mentioned in indices 36 and 36 bis, whether or not they are used under conditions of employment | Domestic consumer tax applicable to products mentioned in indices 36 and 36 bis, whether or not they are used under conditions of employment |
| --determined to other uses, other than biogas and biomethane referred to in NC 2711-29. | 39 | | Exemption | Exemption | Exemption |
| 2712-10 | | | | | |
| Vaseline. | 40 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2712-20 | | | | | |
| Paraffin containing by weight less than 0.75% oil. | 41 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| Ex 2712-90 | | | | | |
| Paraffin (other than 2712-20), oil waxes and paraffin residues, even coloured. | 42 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2713-20 | | | | | |
| Oil. | 46 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 2713-90 | | | | | |
| Other residues of oil or bituminous minerals. | 46 bis | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| Other. | | | | | |
| 2715-00 | | | | | |
| Bitumen mixtures based on asphalt or natural bitumen, oil bitumen, mineral tars or mineral tar broom. | 47 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 3403-11 | | | | | |
| Preparations for the treatment of textile materials, leather, pelletry or other materials, containing less than 70% by weight of oil or bitumen minerals. | 48 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| Ex 3403-19 | | | | | |
| Lubricant preparations containing less than 70% by weight of oil or bitumen minerals. | 49 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| 3811-21 | | | | | |
| Additives for lubricant oils containing oils of oil or bitumen minerals. | 51 | | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 | Domestic consumption tax applicable in accordance with Article 3 |
| Ex 3824-90-97 | | | | | |
| Emulsion of water in diesel fuel stabilized by tensio-active agents, whose water content is equal to or greater than 7% by volume without exceeding 20% by volume, intended to be used as fuel: | | | | | |
| --under condition of employment; | 52 | Hectolitre | 2.1 | 3.74 | 5.39 |
| Other. | 53 | Hectolitre | 28.71 | 30.35 | 32 |
| Ex 3824-90-97 | | | | | |
| Superethanol E 85 intended to be used as fuel. | 55 | Hectolitre | 12.40 | 12.62 | 7.96 |
| 2711-11 and 2711-21: natural gas intended for use as fuel | Megawatthour | 1.41 | 2.93 | 4.45 |
| 2701,2702 and 2704: coals, lignites and cokes intended for use as fuels | Megawatthour | 2,29 | 4.75 | 7.21 |
I. ― In 2 of Article 266 septies of the Customs Code, after the word: "selenium" are inserted the words: ", lead, zinc, chrome, copper, nickel, cadmium, vanadium".
II. ― After the fourteenth line in Table B of 1 of Article 266 nuns of the same code, are inserted seven lines as follows:
| Plomb | Kilogram | 10 |
| Zinc | Kilogram | 5 |
| Chrome | Kilogram | 20 |
| Copper | Kilogram | 5 |
| Nickel | Kilogram | 100 |
| Cadmium | Kilogram | 500 |
| Vanadium | Kilogram | 5 |
I. ― The Customs Code is amended as follows:
1° The table in the second paragraph of section 265 bis A is replaced by the following table:
(In euros per hectolitre)
| 1. Methyl Esters of vegetable oil incorporated in diesel or domestic fuel | 4.5 | 3 |
| 2. Methyl Esters of animal or used oil incorporated in diesel or domestic fuel | 4.5 | 3 |
| 3. Alcohol content of ethyl alcohol derivatives incorporated in superfuels whose alcohol component is of agricultural origin, under combined customs nomenclature NC 220710 | 8.25 | 7 |
| 4. Eethyl alcohol of agricultural origin, under combined customs nomenclature NC 220710, incorporated in superfuels or superethanol E85 taken from the identification index 55 | 8.25 | 7 |
| 5. Biogazole synthesis | 4.5 | 3 |
| 6. Ethytic esters of vegetable oil incorporated in diesel or domestic fuel | 8.25 | 7 |
At the end of the III of section 235 ter ZE of the General Tax Code, the rate: "0.5%" is replaced by the rate: "0.39 %".
I. ― The first paragraph of Article 244 quater G of the same code is replaced by three paragraphs as follows:
"I. ― Companies imposed on the basis of their actual or exempt earnings under sections 44 sexies, 44 sexies A, 44 octies, 44 decies or 44 terdecies to 44 quindecies may receive a tax credit for the first year of the apprentice's training cycle, the contract of which was entered into under the conditions set out in Book II of Part VI of the Labour Code.
"This tax credit is equal to the proceeds of the amount of €1,600 by the average annual number of apprentices who have not completed the first year of their training cycle in the company and who prepare a diploma or a professional purpose title equivalent to the most to a higher technician's patent or a degree from the university institutes of technology, registered in the national directory of professional certifications mentioned in Article L. 335-6 of the Education Code.
"This amount is increased to €2,200 in the following cases, regardless of the degree prepared:".
II. ― I applies effective January 1, 2014.
III. ― As a transitional measure and by derogation from I of this section, for the tax credits calculated in 2013, the companies referred to in I of Article 244 quater G of the General Tax Code may benefit:
1° For apprentices preparing a degree or a title with a professional purpose equivalent to not more than a higher technician's patent or a degree from university institutes of technology, registered in the national directory of professional certifications mentioned in theArticle L. 335-6 of the Education Code, of a tax credit equal to the sum between, on the one hand, the proceeds of the amount of €1,600 by the average annual number of apprentices in the first year of their training cycle and, on the other, the proceeds of the amount of €800 by the average annual number of apprentices in the second and third year of their training cycle;
2° For apprentices preparing other diplomas, a tax credit equal to the product of 800 € by the average annual number of apprentices, regardless of the year of their training cycle.
II. ― FACTIVE RESOURCES
A. ― Relative provisions
territorial authorities
I. ― Article L. 1613-1 of the General Code of Territorial Communities is supplemented by a paragraph as follows:
"In 2014, this amount is equal to €40,121,044,000. »
II. ― Section 154 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is amended as follows:
1° The second paragraph of B is as follows:
"For the calculation of corporate land contribution compensations, the rate to be determined is the weighted average rate of municipalities members of the public inter-communal cooperation institution resulting from the merger. This weighted average rate is determined by the report of the amount of compensation paid to member municipalities for the year prior to the first year of application of the articles 1609 nonies C or 1609 quinquies C the general tax code, in their drafting in force as of January 1, 2011, and the sum of the exempted bases or cuts applied for the year preceding that first year of application. When the pre-existing public inter-communal cooperation institutions did not implement the same articles 1609 nonies C or 1609 quinquies C, the sum of the compensation paid to the member communes for the year before the first year in which the merger produced its tax effects is reported to the sum of the exempted bases or cuts applied in respect of the same year before the merger took effect. » ;
2° In the last paragraph of the same B, the references: "of 2.1.2 and III of 5.3.2" are replaced by the references: "as provided in 2.1.2, III of 5.3.2 and 11".
III. ― A. ― Sections L. 2335-3 and L. 3334-17 of the General Code of Territorial Communities are supplemented by a paragraph to read as follows:
"In 2014, the same compensations, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, are reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
B. ― Sections 1384 B and 1586 B of the General Tax Code are supplemented by a paragraph as follows:
"For 2014, the same compensation, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
C. ― The last paragraph of Article 42 of the Financial Law for 2001 (No. 2000-1352 of 30 December 2000) is supplemented by a sentence as follows:
"For 2014, the same compensation, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
D. ― The seventh paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991) is supplemented by a sentence as follows:
"For 2014, the same compensation, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
E. ∙ 1. The last paragraph of Article 29 A of Act No. 2006-396 of 31 March 2006 for Equal Opportunities and A of the III of Article 27 of Law No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal is supplemented by a sentence as follows:
"For 2014, the same compensation, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
2. The penultimate paragraph of the III of Article 7 of Act No. 96-987 of 14 November 1996 on the implementation of the revival pact for the city is supplemented by a sentence as follows:
"In 2014, the same compensations, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, are reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
F. ― last paragraph of Article 6 of Law No. 2001-602 of 9 July 2001 the last paragraph of Article 137 and Article 146 B of Law No. 2005-157 of 23 February 2005 on the development of rural territories is supplemented by a sentence to read:
"For 2014, the same compensation, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
G. ― The last paragraph of the IV bis of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) is supplemented by a sentence as follows:
"In 2014, the same compensation, to which the rates of change set for 2008,2009,2010,2011,2012 and 2013, are applied, is reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
H. ― last paragraph of the B of Article 4 of Act No. 96-987 of 14 November 1996 referred to above, III of Article 52 of Law No. 95-115 of 4 February 1995 for the development and development of territories and B of the III of Article 27 of Act No. 2003-710 of 1 August 2003 referred to abovethe eighth preambular paragraph of Article 95 of the Financial Law for 1998 (No. 97-1269 of 30 December 1997) and the ninth preambular paragraph of Article 29 of Act No. 2006-396 of 31 March 2006 referred to above shall be supplemented by a sentence as follows:
"In 2014, the same compensations, to which the rates of change set for 2009,2010,2011,2012 and 2013, are applied, are reduced by application of the 2014 rate to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
I. ― The last paragraph of 2.1.2. and III of 5.3.2.Article 2 of Act No. 2009-1673 of 30 December 2009 for 2010 is supplemented by a sentence as follows:
"For 2014, these same compensations, calculated in accordance with the terms and conditions set out in the preceding paragraph, are reduced by application of the rates of change set for 2009,2010,2011,2012 and 2013 and the rate of reduction expected for 2014 to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
J. ― The last paragraph of I of Article 51 of Act No. 2010-1657 of 29 December 2010 for 2011 is supplemented by a sentence as follows:
"In 2014, the amount of the same allocation, to which the rates of change set for 2011, 2012 and 2013, are applied, is reduced by application of the planned rate at IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
K. ― Article 77 of Act No. 2009-1673 of 30 December 2009 referred to above is amended as follows:
1° The last paragraph of the XVIII is supplemented by a sentence as follows:
"For 2014, this reduction is carried out by application to each of these elements, prior to their aggregation to form the staffing for the benefit of departments, the evolution rates set for 2011, 2012 and 2013 and the planned rate for 2014 to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. » ;
2° The last paragraph of the XIX is supplemented by a sentence as follows:
"For 2014, this reduction is carried out by application to each of these elements, prior to their aggregation to form the allocation for the benefit of the regions and the territorial community of Corsica, the evolution rates set for 2011, 2012 and 2013 and the planned rate for 2014 to IV of Article 37 of Act No. 2013-1278 of 29 December 2013 Finance for 2014. »
L. ― Part II of Act No. 2004-809 of 13 August 2004 on Local Freedoms and Responsibilities is supplemented by an I as follows:
"I. ― For 2014, the compensations calculated according to A, B and C of this II, referred to in III of Article 37 of Act No. 2013-1278 of 29 December 2013 for 2014 and to which, in accordance with the same Article 37, the rate of change resulting from the implementation of II of Article 36 of Act No. 2007-1822 of 24 December 2007 referred to above and the rates of evolution set out in the D of this II for 2009, in the E for 2010, in the F for 2011, in the G for 2012 and in the H for 2013 are reduced by application of the 2014 projected rate for 2014 IV of Article 37 of Act No. 2013-1278 of 29 December 2013 referred to above. »
IV. ― The rate of change in 2014 of the compensations mentioned in the III is that which, applied to the total amount to be paid for the year 2013 for all of these compensations under the same III, results in a total amount for 2014 of €833,725,174.
V. ― The II applies effective January 1, 2013.
Article L. 1615-6 of the General Code of Territorial Communities is supplemented by a paragraph to read as follows:
"The lump-sum compensation rate is 15.761% for eligible expenditures effective January 1, 2014. »
A correction of the calculations of payments for the compensation of the reform of the occupational tax and the calculations of levies and payments under the national individual guarantee funds shall be instituted.
This levy regulates, for territorial authorities and public institutions of inter-communal cooperation to clean taxation identified by the tax administration before June 30, 2013, the amounts of the compensation for the reform of the occupational tax, as well as the amount of the levy or remittance for the national funds of individual guarantee of resources, as defined in the national funds 1 and 2 of Article 78 of Law No. 2009-1673 of 30 December 2009 for 2010, which could not be corrected for the years 2011 and 2012 following the reports made pursuant to 2 bis of the same article 78.
I. ― As of 2014, the compensation by the State provided for in the III and V of Article 140 of this Law for the benefit of the regions, the territorial community of Corsica and the Department of Mayotte is provided in the form:
1° budgetary allocations made by the State;
2° On the one hand, products of the domestic consumer tax on energy products. This share is obtained, for all regions, from the territorial community of Corsica and the Department of Mayotte, by applying a fraction of the domestic consumer tax tariff on energy products to the quantities of fuels sold annually throughout the national territory.
II. ― The rate fraction referred to in 2° of I is obtained, for all regions, from the territorial community of Corsica and the Department of Mayotte, by applying a fraction of the tariff of the domestic consumer tax on energy products related to the quantities of fuel sold throughout the national territory in 2012.
In 2014, this rate fraction is set to:
1° 0.31 € per hectolitre, for leadless supercarburants;
2° 0.22 € per hectolitre, with respect to the diesel oil with a flash point less than 120 °C.
For 2014, the distribution of the products referred to in 2° I on the basis of the number of apprentices known as 31 December 2012 is as follows:
| Alsace | 3.536 04 |
| Aquitaine | 4.351 96 |
| Auvergne | 2.036 63 |
| Burgundy | 2.439 62 |
| Brittany | 4.337 70 |
| Centre | 4.577 90 |
| Champagne-Ardenne | 1,920 72 |
| Corse | 0.467 96 |
| Franche-Comté | 2.325 97 |
| Ile-de-France | 19,068 66 |
| Languedoc-Roussillon | 3.706 29 |
| Limousin | 0.877 05 |
| Lorraine | 3.753 83 |
| Midi-Pyrénées | 4.058 10 |
| North - Pas-de-Calais | 5.270 44 |
| Lower Normandy | 2.426 48 |
| Haute-Normandie | 3.147 55 |
| Pays de la Loire | 6.671 36 |
| Picardy | 2,838 75 |
| Poitou-Charentes | 3,310 32 |
| Provence-Alpes-Côte d'Azur | 7.065 06 |
| Rhône-Alpes | 9,772 27 |
| Guadeloupe | 0.376 27 |
| Guyane | 0.175 68 |
| Martinique | 0.406 60 |
| La Réunion | 1.017 64 |
| Mayotte | 0.063 15 |
I. ― For the exercise of their skills in continuing and learning vocational training including actions in favour of young people, the rebalancing and development of the territory, the remuneration of interns, the costs related to the agreement between the State and the Agency for Services and Payment referred to in the AgreementArticle L. 313-1 of the Rural and Maritime Fisheries Code, the regions, the territorial authority of Corsica and the Department of Mayotte benefit from the following resources:
A. ― A fraction of the proceeds from the sampling resulting from the application:
1° To the land contribution of enterprises returning to municipalities and public institutions of inter-communal cooperation in clean taxation, the provisions of the A of I and II of Article 1641 of the General Tax Code ;
2° To the contribution on the added value of enterprises, the provisions of the XV of Article 1647 of the same code;
3° And to the housing tax returning to the municipalities and public institutions of intercommunal cooperation with clean taxation, the provisions of c of A of I, 3 of B of the same I and II of section 1641 of that code.
B. ― A fraction of the domestic consumer tax revenues on energy products related to the amount of fuel sold annually throughout the national territory.
These resources are allocated to the regions, the territorial community of Corsica and the Department of Mayotte under the conditions set out in II and III of this article.
II. A. ― 1. In 2014, the fraction of the products mentioned in the I A is equal to €600,710,353.
To form the fraction mentioned in the first paragraph of this 1, it is used as the main part of the products mentioned in 1° and 2° of the A of I and, as a subsidiary, under conditions provided by decree, to the products mentioned in 3° of the same A.
As of 2015, this fraction is equal to the fraction assigned to the regions, the territorial community of Corsica and the Department of Mayotte the previous year, multiplied by the ratio between the total amount of the products mentioned in the second paragraph of this 1 found in the previous year and the same products found in the previous year.
The fraction of the products referred to in the A of the I for a year is the representative amount of the products mentioned in the same The year before the year of payment.
2. The rate fraction referred to in B of I is obtained, for all regions, from the territorial community of Corsica and the Department of Mayotte, by applying a fraction of the domestic consumer tax tariff on energy products related to the quantities of fuel sold throughout the national territory. It is calculated so that, applied to the quantities of fuel sold throughout the national territory in 2012, it leads to an equal product in 2014, to € 300,355,176.
As of 2014, this rate fraction is:
(a) 0.79 € per hectolitre for leadless supercarburants;
b) 0.56 € per hectolitre, with respect to the diesel with a flash point less than 120° C.
If the total amount of resources mentioned in I represents an annual amount less than 901,065,529 €, the difference is the subject of a corresponding share of the product of the domestic consumer tax on energy products returned to the State.
B. ― The amount of products mentioned in I is divided between the regions, the territorial community of Corsica and the Department of Mayotte as follows:
| Alsace | 1.951 95 |
| Aquitaine | 4.938 21 |
| Auvergne | 2.455 23 |
| Burgundy | 2.507 83 |
| Brittany | 3.646 84 |
| Centre | 3.707 72 |
| Champagne-Ardenne | 2.582 58 |
| Corse | 0.48 84 |
| Franche-Comté | 1,787 62 |
| Ile-de-France | 12,968 59 |
| Languedoc-Roussillon | 4,605 05 |
| Limousin | 1.045 37 |
| Lorraine | 3,276 70 |
| Midi-Pyrénées | 4.216 97 |
| Nord-Pas-de-Calais | 9,233 13 |
| Lower Normandy | 2.909 09 |
| Haute-Normandie | 4.650 38 |
| Pays de la Loire | 4,645 87 |
| Picardy | 3,800 62 |
| Poitou-Charentes | 2,795 43 |
| Provence-Alpes-Côte d'Azur | 8.315 91 |
| Rhône-Alpes | 7.215 59 |
| Guadeloupe | 0.966 14 |
| Guyane | 0.337 95 |
| Martinique | 1.348 48 |
| La Réunion | 2.65 75 |
| Mayotte | 0.636 16 |
I. ― Net proceeds from sampling resulting from the application of A of I and II of Article 1641 of the General Tax Code to the land tax on built properties shall be assigned to the departments as defined in the II and III of this article.
II. - The products mentioned in I are distributed among the departments under the following conditions:
1° The total amount apportioned among departments for a year is the amount of the net proceeds referred to in I received in the year prior to the year of payment;
2° This amount is apportioned:
(a) For 70%, depending on the balance observed for each department, on the one hand, the expenses exposed by the department, during the past year, under active solidarity income under theArticle L. 262-24 of the Code of Social Action and Families, of the personalized allowance for the autonomy referred to in Article L. 232-1 of the same code and the compensation benefit referred to in Article L. 245-1 of the said code and, on the other hand, the compensation amounts due to the department for the active solidarity income during the distribution year pursuant to Article 59 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) andArticle 51 of Act No. 2008-1425 of 27 December 2008 Financial for 2009, as well as compensation amounts paid to the department, in the previous year, under theArticle L. 3334-16-2 of the General Code of Territorial Communities, and, in the past year, under the personalized allocation for autonomy under the articles L. 14-10-5 and L. 14-10-6 the code of social action and families and compensation in accordance with articles L. 14-10-5 and L. 14-10-7 of the same code, reported to the sum of the balances thus recorded for all departments;
(b) For 30%, depending on a synthetic index of resources and loads that is dependent on reports:
- Between the average per capita income of all departments and the per capita income of the department, the income taken into account being the last known reference tax income;
―between the proportion of beneficiaries of the personalized allowance for self-sufficiencyArticle L. 232-1 of the Code of Social Action and Families in the population of the department and the same proportion in all departments, the number of staff taken into account being those recorded as of December 31 of the last year by the Minister for Social Affairs;
Between the proportion of beneficiaries of the active solidarity income provided for in section L. 262-24 of the same code in the department's population and the same proportion in all departments, the number taken into account being the number recorded by the Minister for Social Affairs on December 31 of the last year;
between the proportion of beneficiaries of the compensation benefit provided for in Article L. 245-1 of the said code and the compensatory allowance provided for in Article L. 245-1, in its writing prior to 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 number of staff taken into account as of 31 December of the last year identified by the National Solidarity Fund for Self-Government.
The synthetic index is obtained by adding the reports defined in the second to fifth paragraphs of this b, after weighting of each by, respectively, 30%, 30%, 20% and 20%.
The allocation of the cumulative amount of the two units returning to each department is determined after weighting by the ratio between the average per capita income of all departments and the per capita income of the department.
The population to be taken into account is that defined to first paragraph of Article L. 3334-2 of the General Code of Territorial Communities.
III. ― Section 46 of Act No. 2005-1719 of 30 December 2005 is supplemented by a paragraph to read as follows:
"As of 2014, the second section referred to in the same fifth preambular paragraph also outlines the payment to the departments of income defined in I of Article 42 of Act No. 2013-1278 of 29 December 2013 referred to above. This payment is allocated monthly, at a rate of one-twelfth of the amount due under the conditions set out in theArticle L. 3332-1-1 of the General Code of Territorial Communitiesother than the third and last paragraphs of the same article. »
I. ― The table of the last paragraph of section 40 of Act No. 2005-1719 of 30 December 2005 referred to above is replaced by the following table:
| Alsace | 4.76 | 6.72 |
| Aquitaine | 4.42 | 6.25 |
| Auvergne | 5.76 | 8.14 |
| Burgundy | 4.14 | 5.85 |
| Brittany | 4.83 | 6,85 |
| Centre | 4.30 | 6.07 |
| Champagne-Ardenne | 4.85 | 6,85 |
| Corse | 9,72 | 13.75 |
| Franche-Comté | 5.90 | 8.36 |
| Ile-de-France | 12.10 | 17.10 |
| Languedoc-Roussillon | 4.15 | 5.86 |
| Limousin | 8.01 | 11,31 |
| Lorraine | 7.27 | 10.30 |
| Midi-Pyrénées | 4.70 | 6.66 |
| Nord-Pas-de-Calais | 6.80 | 9.61 |
| Lower Normandy | 5.12 | 7.23 |
| Haute-Normandie | 5.05 | 7.13 |
| Pays de la Loire | 3.99 | 5.64 |
| Picardy | 5.34 | 7.54 |
| Poitou-Charentes | 4.21 | 5.96 |
| Provence-Alpes-Côte d'Azur | 3.95 | 5.58 |
| Rhône-Alpes | 4.16 | 5.87 |
| Ain | 1.066 940 |
| Aisne | 0.964 047 |
| Allier | 0.765 229 |
| Alpes-de-Haute-Provence | 0.553 723 |
| Hautes-Alpes | 0.43 335 |
| Alpes-Maritimes | 1.591 414 |
| Ardèche | 0.750 049 |
| Ardennes | 0.655 751 |
| Ariège | 0.394 983 |
| Aube | 0.722 425 |
| Aude | 0.735 698 |
| Aveyron | 0.768 224 |
| Bouches-du-Rhône | 2.297 506 |
| Calvados | 1.118 302 |
| Cantal | 0.577 205 |
| Charente | 0.62 605 |
| Charente-Maritime | 1.016 754 |
| Dear | 0.6418 |
| Corrèze | 0.744 852 |
| Corse-du-Sud | 0.219 420 |
| Haute-Corse | 0.208 378 |
| Côte-d'Or | 1.121 025 |
| Côtes-d'Armor | 0.912 904 |
| Creuse | 0.427 748 |
| Dordogne | 0.770 325 |
| Doubs | 0.859 092 |
| Drôme | 0.825 405 |
| Eure | 0.968 359 |
| Eure-et-Loir | 0.839 489 |
| Finistère | 1.038 722 |
| Gard | 1.065 915 |
| Haute-Garonne | 1.638 920 |
| Gers | 0.4681 833 |
| Gironde | 1,780 844 |
| Hérault | 1.283 754 |
| Ille-et-Vilaine | 1.181 404 |
| Indre | 0.591 400 |
| Indre-et-Loire | 0.964 455 |
| Isère | 1.808 513 |
| Jura | 0.702 737 |
| Landes | 0.736 887 |
| Loir-et-Cher | 0.602 647 |
| Loire | 1.098 730 |
| Haute-Loire | 0.599 475 |
| Loire-Atlantique | 1.519 493 |
| Loiret | 1.083 743 |
| Lot | 0,610 367 |
| Lot-et-Garonne | 0.522 124 |
| Lozère | 0.42 065 |
| Hande-et-Loire | 1.164 865 |
| Channel | 0.958 984 |
| Marne | 0.920 959 |
| Haute-Marne | 0.592 352 |
| Mayenne | 0.541 839 |
| Meurthe-et-Moselle | 1.040 663 |
| Meuse | 0.540 467 |
| Morbihan | 0.918 051 |
| Moselle | 1.549 443 |
| Nièvre | 0.620 573 |
| North | 3,069 194 |
| Oise | 1.107 476 |
| Orne | 0.693 397 |
| Pas-de-Calais | 2.176 402 |
| Puy-de-Dôme | 1.414 027 |
| Pyrenees-Atlantiques | 0.964 218 |
| Hautes-Pyrénées | 0.577 331 |
| Pyrenees-Orientales | 0.688 209 |
| Bas-Rhin | 1.353 439 |
| Haut-Rhin | 0.904 528 |
| Rhône | 1,984 843 |
| Haute-Saône | 0.4455 570 |
| Saône-et-Loire | 1.029 891 |
| Sarthe | 1.039 547 |
| Savoie | 1.140 514 |
| Haute-Savoie | 1.274 950 |
| Paris | 2,393 877 |
| Seine-Maritime | 1.699 633 |
| Seine-et-Marne | 1,886 662 |
| Yvelines | 1.733 008 |
| Two-Sèvres | 0.646 372 |
| Somme | 1.069 210 |
| Tarn | 0.666 881 |
| Tarn-et-Garonne | 0.436 796 |
| Var | 1.335 986 |
| Vaucluse | 0.736 573 |
| Vendée | 0.931 697 |
| Vienna | 0.669 770 |
| Haute-Vienne | 0.611 363 |
| Vosges | 0.745 245 |
| Yonne | 0.760 301 |
| Belfort Territory | 0.220 456 |
| Essonne | 1.513 161 |
| Hauts-de-Seine | 1,980 110 |
| Seine-Saint-Denis | 1.913 035 |
| Val-de-Marne | 1.514 081 |
| Val-d'Oise | 1.576 059 |
| Guadeloupe | 0.693 234 |
| Martinique | 0.514 741 |
| Guyane | 0.332 515 |
| La Réunion | 1.441 106 |
| Total | 100 |
I. ― The I of Article 51 of Law No. 2008-1425 of 27 December 2008 of Finance for 2009 is thus amended:
1° At the beginning of the sixth paragraph, the amount "2,297 €" is replaced by the amount "2,345 €";
2° At the beginning of the seventh paragraph, the amount "€1.625" is replaced by the amount "€1.659";
3° The fourteenth preambular paragraph and the table of the fifteenth preambular paragraph are as follows:
" Effective 1 January 2014, these percentages are set as follows:
| Ain | 0.356 747 |
| Aisne | 1.182 366 |
| Allier | 0.539 736 |
| Alpes-de-Haute-Provence | 0.196 908 |
| Hautes-Alpes | 0.097 506 |
| Alpes-Maritimes | 1.266 171 |
| Ardèche | 0.309 842 |
| Ardennes | 0.588 810 |
| Ariège | 0.244 850 |
| Aube | 0.588 569 |
| Aude | 0.817 819 |
| Aveyron | 0.156 985 |
| Bouches-du-Rhône | 4.491 488 |
| Calvados | 0.811 463 |
| Cantal | 0.069 657 |
| Charente | 0.613 173 |
| Charente-Maritime | 0.827 356 |
| Dear | 0.473 019 |
| Corrèze | 0.192 736 |
| Corse-du-Sud | 0.101 747 |
| Haute-Corse | 0.233 323 |
| Côte-d'Or | 0.445 009 |
| Côtes-d'Armor | 0.495 953 |
| Creuse | 0.097 608 |
| Dordogne | 0.469 325 |
| Doubs | 0,600 240 |
| Drôme | 0.574 544 |
| Eure | 0.842 609 |
| Eure-et-Loir | 0.468 946 |
| Finistère | 0.556 915 |
| Gard | 1.419 171 |
| Haute-Garonne | 1.358 331 |
| Gers | 0.158 457 |
| Gironde | 1.578 106 |
| Hérault | 1.786 146 |
| Ille-et-Vilaine | 0.721 641 |
| Indre | 0.272 043 |
| Indre-et-Loire | 0.627 287 |
| Isère | 1.057 396 |
| Jura | 0.210 363 |
| Landes | 0.370 845 |
| Loir-et-Cher | 0.355 172 |
| Loire | 0.650 721 |
| Haute-Loire | 0.151 410 |
| Loire-Atlantique | 1.211 429 |
| Loiret | 0.691 529 |
| Lot | 0.143 238 |
| Lot-et-Garonne | 0.447 967 |
| Lozère | 0.033 829 |
| Hande-et-Loire | 0.827 753 |
| Channel | 0,400 399 |
| Marne | 0.828 752 |
| Haute-Marne | 0.260 666 |
| Mayenne | 0.239 171 |
| Meurthe-et-Moselle | 0.966 375 |
| Meuse | 0.311 237 |
| Morbihan | 0.555 260 |
| Moselle | 1.325 522 |
| Nièvre | 0.316 474 |
| North | 7.147 722 |
| Oise | 1.232 777 |
| Orne | 0.371 676 |
| Pas-de-Calais | 4.370 741 |
| Puy-de-Dôme | 0.590 419 |
| Pyrenees-Atlantiques | 0.549 157 |
| Hautes-Pyrénées | 0.250 386 |
| Pyrenees-Orientales | 1.208 719 |
| Bas-Rhin | 1.356 795 |
| Haut-Rhin | 0.905 000 |
| Rhône | 1.475 106 |
| Haute-Saône | 0.285 899 |
| Saône-et-Loire | 0.498 840 |
| Sarthe | 0.777 304 |
| Savoie | 0.241 497 |
| Haute-Savoie | 0.353 871 |
| Paris | 1.331 990 |
| Seine-Maritime | 2.315 427 |
| Seine-et-Marne | 1,784 278 |
| Yvelines | 0.860 931 |
| Two-Sèvres | 0.402 379 |
| Somme | 1.137 373 |
| Tarn | 0.449 026 |
| Tarn-et-Garonne | 0.355 756 |
| Var | 1.142 613 |
| Vaucluse | 0.990 022 |
| Vendée | 0.453 841 |
| Vienna | 0.716 473 |
| Haute-Vienne | 0.501 967 |
| Vosges | 0.568 377 |
| Yonne | 0.504 246 |
| Belfort Territory | 0.212 427 |
| Essonne | 1.307 605 |
| Hauts-de-Seine | 1.068 928 |
| Seine-Saint-Denis | 3.811 091 |
| Val-de-Marne | 1.640 776 |
| Val-d'Oise | 1.643 926 |
| Guadeloupe | 3.197 472 |
| Martinique | 2.723 224 |
| Guyane | 3,029 354 |
| La Réunion | 8,245 469 |
| Saint-Pierre-et-Miquelon | 0.001 012 |
| Total | 100 |
| Ain | | | | |
| Aisne | | | | |
| Allier | | | | |
| Alpes-de-Haute-Provence | | | | |
| Hautes-Alpes | | | | |
| Alpes-Maritimes | | | | |
| Ardèche | | | | |
| Ardennes | | | | |
| Ariège | | | | |
| Aube | | | 818 833 | 818 833 |
| Aude | | | | |
| Aveyron | | | | |
| Bouches-du-Rhône | | | | |
| Calvados | | | | |
| Cantal | | | | |
| Charente | | | | |
| Charente-Maritime | | | | |
| Dear | | | | |
| Corrèze | | | | |
| Corse-du-Sud | | | | |
| Haute-Corse | | | | |
| Côte-d'Or | | | | |
| Côtes-d'Armor | | | | |
| Creuse | | | | |
| Dordogne | | | | |
| Doubs | | | | |
| Drôme | | | | |
| Eure | | | | |
| Eure-et-Loir | | | | |
| Finistère | | | | |
| Gard | | | | |
| Haute-Garonne | | | | |
| Gers | | | | |
| Gironde | | | | |
| Hérault | | | | |
| Ille-et-Vilaine | | | | |
| Indre | | | | |
| Indre-et-Loire | | | | |
| Isère | | | | |
| Jura | | | ― 285 915 | ― 285 915 |
| Landes | | | | |
| Loir-et-Cher | | | | |
| Loire | | | | |
| Haute-Loire | | | | |
| Loire-Atlantique | | | | |
| Loiret | | | 1 809 407 | 1 809 407 |
| Lot | | | | |
| Lot-et-Garonne | | | | |
| Lozère | | | | |
| Hande-et-Loire | | | | |
| Channel | | | | |
| Marne | | | | |
| Haute-Marne | | | | |
| Mayenne | | | | |
| Meurthe-et-Moselle | | | | |
| Meuse | | | | |
| Morbihan | | | | |
| Moselle | | | | |
| Nièvre | | | | |
| North | | | | |
| Oise | | | 1 107 939 | 1 107 939 |
| Orne | | | | |
| Pas-de-Calais | | | | |
| Puy-de-Dôme | | | | |
| Pyrenees-Atlantiques | | | | |
| Hautes-Pyrénées | | | | |
| Pyrenees-Orientales | | | | |
| Bas-Rhin | | | | |
| Haut-Rhin | | | | |
| Rhône | | | | |
| Haute-Saône | | | ― 392 929 | ― 392 929 |
| Saône-et-Loire | | | | |
| Sarthe | | | | |
| Savoie | | | | |
| Haute-Savoie | | | | |
| Paris | | | | |
| Seine-Maritime | | | | |
| Seine-et-Marne | | | | |
| Yvelines | | | | |
| Two-Sèvres | | | | |
| Somme | | | | |
| Tarn | | | | |
| Tarn-et-Garonne | | | | |
| Var | | | | |
| Vaucluse | | | | |
| Vendée | | | | |
| Vienna | | | | |
| Haute-Vienne | | | | |
| Vosges | | | | |
| Yonne | | | | |
| Belfort Territory | | | | |
| Essonne | | | | |
| Hauts-de-Seine | | | | |
| Seine-Saint-Denis | | | | |
| Val-de-Marne | | | | |
| Val-d'Oise | | | | |
| Guadeloupe | | 4 576 955 | | 4 576 955 |
| Martinique | | 5 106 154 | | 5 106 154 |
| Guyane | ― 518 424 | 7 946 477 | | 7 428 053 |
| La Réunion | 430 609 | 18 366 294 | | 13 935 685 |
| Saint-Pierre-et-Miquelon | ― 15 904 | | | ― 15 904 |
| Total | 4 964 937 | 35 995 880 | 415 023 | 26 615 920 |
I. A. ― It is instituted a levy on the revenues of the State compensating the losses of revenues resulting, for the Department of Mayotte, from the tax consequences of the application of theArticle 1 of Organic Law No. 2010-1486 of 7 December 2010 relating to the Department of Mayotte.
B. ― The amount of the A levy is determined so that the sum of the tax and customs revenues of the Department of Mayotte in 2014 and the compensation is equal to the tax revenues collected by the Department of Mayotte in 2012, excluding exceptional tax revenues on companies collected in 2012 for years prior to 2012 and deducting payments made in particular for the benefit of the inter-communal equalization fund of Mayotte communes.
C. ― By derogation from the B, an interim amount is set for 2014 until the total amount of revenue received by the Department of Mayotte is known. This amount is equal to €83 million. It is awarded monthly at a rate of one twelfth, the first payment being made before January 31, 2014.
D. ― The amount referred to in the C is adjusted, under the conditions set out in the B, by 31 December 2014. Prior to December 31, 2015, the difference between this adjusted amount and the amount of €83 million is paid or referred to in the Twelfths provided in the C as it is, respectively, positive or negative.
II. ― Regulations under the powers of the 2012 and 2013 inter-communal equalization fund are transferred to the municipalities of Mayotte under the conditions set out in the articles L. 6175-4 and L. 6175-5 the general code of territorial authorities.
III. A. ― 1. For application of theArticle L. 2332-2 of the General Code of Territorial Communities for the 2014 fiscal year to municipalities and public institutions of intercommunal cooperation in Mayotte and until the taxes and taxes levied by way of role for the same fiscal year are known, the monthly allocations to each municipality are made within the twelfth of 25% of the amounts paid by the intercommunal equalization fund to each municipality in 2012.
2. a. For the purposes of the same article L. 2332-2 to contribution payments on the added value of enterprises to the municipalities of Mayotte, the total amount of monthly allocations for the year 2014 is set on an interim basis at €800,000. This amount is apportioned among the municipalities on the pro rata of payments made in 2012 by the operating section of the inter-communal equalization fund. The individual amounts thus distributed are served to the beneficiary municipalities for one twelfth each month. These individual amounts are revised by 1 September 2014, taking into account the statements provided for in the report. 1 of Article 1586 octies of the General Tax Code.
b. In 2015, the monthly contribution assignments on the value added of businesses are based on the statements referred to in the statement to the extent to which the proceeds of the tax paid by the companies for the 2014 fiscal year until June 30, 2015.
3. If the amount of duties paid to a municipality or a public institution for intercommunal cooperation pursuant to 1 and 2 of this A exceeds the proceeds of their reassessed tax revenues in accordance with the terms specified in the same 1 and 2, the difference shall be deducted from the twelfths mentioned by 1 no later than 31 December 2015. Otherwise, the supplementary recipe is paid in addition to the twelfths mentioned in the same 1 remaining to run over the last months of the year.
B. ― 1. For application of theArticle L. 3332-1-1 of the General Code of Territorial Communities for the 2014 fiscal year in the Department of Mayotte and until the fees and taxes collected by way of role are known to the Department of Mayotte, the monthly allocations are made within the twelfth of €3,750,000.
2. a. For the purposes of the same article L. 3332-1-1 to contribution payments on the added value of enterprises in the Department of Mayotte, the total amount of monthly allocations for the year 2014 is set on an interim basis at €2,500 million. This advance is served in the Department of Mayotte for one twelfth each month. This amount is revised by 1 September 2014, taking into account the statements provided for in the report. 1 of Article 1586 octies of the General Tax Code.
b. In 2015, the monthly contribution assignments on the value added of businesses are based on the statements referred to in the statement to the extent to which the proceeds of the tax paid by the companies for the 2014 fiscal year until June 30, 2015.
3. If the amount of duties paid to the Department of Mayotte pursuant to 1 and 2 of this B exceeds the proceeds of its reassessed tax revenues as specified in the same 1 and 2, the difference shall be deducted from the twelfth referred to in 1 no later than 31 December 2015. Otherwise, the supplementary recipe is paid in addition to the twelfths mentioned in the same 1 remaining to run over the last months of the year.
IV. ― Article 1586 II of the General Tax Code is thus restored:
“II. ― By derogation from 6° of I of this Article and 3° of Article 1599 bis, the Department of Mayotte receives a fraction equal to 73.5 % of the contribution on the value added of the undertakings, provided for in Article 1586 ter, due to the value added imposed in each municipality of its territory under Article 1586 octies. »
V. ― A. ― For the purposes of sections I to II bis of Chapter I of Title III of Part II of Book I of the General Tax Code in Mayotte in 2014, the monthly payments of the financial competition account entitled "Advances to Territorial Communities" to the Chamber of Commerce and Industry and to the Chamber of Trade and Crafts under the taxes provided for in these same articles are equal, up to the fiscal year 2012.
B. ― The provisions of the articles 1601 and 1601 A the general code of taxes applicable to the chambers of trades and crafts of the region apply to the chamber of trades and craftsmanship of Mayotte.
VI. ― A decree specifies the terms and conditions for the application of I and III of this article.
For 2014, levies on State revenues for the benefit of local authorities are estimated at €54,192,000, which are as follows:
(Thousands of euros)
| Excluding State revenues under overall operating staffing | 40 121 044 |
| Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars | 0 |
| State income recovery under special endowment for the housing of teachers | 20 597 |
| Compensation for losses of professional tax and landmine levy of municipalities and their groupings | 25 000 |
| State revenue removal for the benefit of the Value Added Tax Compensation Fund | 5 768 681 |
| Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 750 734 |
| locally elected | 65 006 |
| Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 40 976 |
| Compensation for the deletion of the pay share of the professional tax | 0 |
| Departmental mobilization fund for insertion | 500 000 |
| Departmental college equipment allocation | 326 317 |
| Regional school equipment allocation | 661 186 |
| Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 0 |
| Solidarity Fund for Territorial Communities Affected by Natural Disasters | 10 000 |
| Comprehensive construction and school equipment | 2 686 |
| Exceptional removal of State revenues for the benefit of the Compensation Fund for the Value Added Tax | 0 |
| Relay on the reform of the professional tax | 0 |
| Compensation for professional tax reform | 3 324 422 |
| Provision for transfers of local tax exemption compensations | 743 563 |
| Guarantee of payment of departmental professional tax funds | 430 114 |
| Removal on the revenues of the specific State for the benefit of the overall operating staffing | 0 |
| Excluding on State revenues for the single endowment of compensation specific to the occupational tax | 291 738 |
| Environmental protection and municipal road maintenance | 0 |
| Compensation of taxed trade union products | 1 374 |
| Compensation for the reform of the tax on vacant housing for municipalities and public institutions of intercommunal cooperation receiving the housing tax on vacant dwellings | 4,000 |
| Compensation for the departmentalization process of Mayotte | 83 000 |
| Exceptional correction of the calculations of the compensation allocation for the reform of the professional tax and the collection or repayment under the national funds of individual guarantee of resources | 22 500 |
| Total | 54 192 938 |
B. ∙ Impositions and other resources
to third parties
I. ― The table of the second paragraph of Article 46 of Law No. 2011-1977 of 28 December 2011 of Finance for 2012 is amended as follows:
1° On the second line of the last column, the amount "498 600" is replaced by the amount "448 700";
2° At the beginning of the seventh row of the first column, is added the reference: "V of the";
3° The eighth line is deleted;
4° The tenth line is thus modified:
(a) At the beginning of the first column, the reference is added: "III of the";
(b) In the last column, the amount "12,500" is replaced by the amount "11,250";
5° At the eleventh row of the last column, the amount "107 500" is replaced by the amount "96 750";
6° The twelfth line is thus modified:
(a) In the first column, after the word: "taxes", is inserted the reference: "and Article L. 311-16 of the Code of Entry and Residence of Aliens and the Right of Asylum » ;
(b) In the last column, the amount "16,100" is replaced by the amount "14,490";
7° The thirteenth line is thus modified:
(a) At the beginning of the first column, the reference is added: "VI of the";
(b) In the last column, the amount "43 000" is replaced by the amount "38 700";
8° At the fourteenth line of the last column, the amount "20,000" is replaced by the amount "12,000";
9° After the fourteenth line, two lines are inserted:
| Article L. 612-20 monetary and financial code | Prudential and Resolution Control Authority (CRPA) | 205 000 |
| Articles L. 621-5-3 et seq. of the Monetary and Financial Code | Financial Markets Authority (FAM) | 95 000 |
| Third paragraph of Article 1609 Novovicies of the General Tax Code | CNDS | 24 000 |
| VI of Article 302 bis K of the General Tax Code | FSD | 210 000 |
| Article 1609 quatervicies A du General Tax Code | Public or private persons operating aerodromes | 49 000 |
I. ― It is operated in 2014 a withdrawal of 210 million euros from the working capital of the water agencies mentioned in theArticle L. 213-8-1 of the Environmental Code.
II. ― A joint decree of ministers responsible for the environment and the budget distributes, among the water agencies, the amount of this collection, prorated by their respective share in the total forecasting product for 2014 of the royalties mentioned in Article L. 213-10 of the same code, without challenging the programmes for the preservation and reconquest of biodiversity and the objective of achieving the good state of the water masses.
III. – Payment of this debit is made for 30% before June 30, 2014 and 70% before November 30, 2014. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.
I. ― It is operated in 2014 a €90 million withdrawal from the working capital of the National Centre for Cinema and Animation mentioned in thearticle L. 111-1 of the code of cinema and animated image.
II. ∙ The sampling referred to in I shall be carried out in several slices according to a calendar established by decree. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.
I. ― It is operated in 2014 a withdrawal of 11 million euros from the working capital of the National Institute of Industrial Property mentioned at theArticle L. 411-1 of the Intellectual Property Code.
II. ∙ Collection, litigation, guarantees and penalties for such levy are governed by the applicable wage tax rules.
I. ― 1. For the benefit of the general budget, a €170 million is collected from the resources allocated in 2014 to the financing fund of the Chambers of Commerce and Industry of the region pursuant to the first paragraph of 2 of the III of Article 1600 of the General Tax Code. This debit applies only to chambers of commerce and industry in the region that include more than one chamber of commerce and territorial industry in their electoral district.
2. The amounts notified by the Tax Administration in 2014 to the Chambers of Commerce and Industry of the Region pursuant to section 1639 A of the same code is net of the sampling referred to in 1 of this I.
II. ― Section 1600 of the General Tax Code is amended as follows:
1° The third to final sub-items of 1 of II are replaced by a sub-item:
"The Chambers of Commerce and Industry of the Region and the Chamber of Commerce and Industry of Mayotte vote annually the additional tax rate to the corporate contribution applicable in their exchange. This rate cannot exceed the previous year's rate. As of 2013, a convention of objectives and means is concluded, under conditions fixed by decree in the Council of State, between each chamber of commerce and industry of the region and the State and between the Chamber of Commerce and Industry of Mayotte and the State. » ;
2° The second to final paragraphs of 1 of the III are replaced by six sub-items as follows:
"The national tax rate is 6.304% for 2013. It is set at 5.59 per cent for 2014.
"From 2015, the national rate is equal to the minimum between the rate of the previous year and the rate of the previous year weighted by the ratio between the amount of the ceiling, for the base year, to the I of section 46 of Act No. 2011-1977 of 28 December 2011 of finance for 2012 and the sum of the amounts collected the previous year by the rooms pursuant to 2 of this III. For the 2015 rate, the sum of the amounts collected in 2014 by the Chambers is increased by the amount of the outstanding levy provided for in 1 of section 51 of Act No. 2013-1278 of 29 December 2013 of Finance for 2014.
"With the exception of the first three paragraphs of this 1, the amount taken into account in 2014 and 2015 for the Mayotte Chamber of Commerce and Industry is equal to the amount of the 2014 payment collected by this board for the additional tax on the value-added contribution of the companies referred to in B of III of section 51.
"From 2016, the amount taken into account for the Mayotte Chamber of Commerce and Industry is the amount of the 2015 payment collected by the Mayotte Chamber of Commerce and Industry for the additional tax on the value-added contribution of the companies referred to in the same B.
"If the proceeds of the additional tax to the value-added contribution of the affected enterprises, for a year, to the fund of the Chambers of Commerce and Industry of the Region are greater than or equal to the sum of the differences calculated under the second to fourth paragraphs of this 1 and the amount referred to in the fifth paragraph, the fund of the Chambers of Commerce and Industry of the Region shall pay to each Chamber of Commerce and Industry of the Region an equal amount
"If the proceeds of the additional tax to the value-added contribution of the enterprises affected, for a year, to the fund of the Chambers of Commerce and Industry of the region are less than the sum of the differences calculated under the second to fourth paragraphs of this 1 and the amount mentioned in the fifth paragraph, the fund of financing of the Chambers of Commerce and Industry of the region shall pay to each chamber of commerce and industry a difference equal to the product This unique balancing coefficient is calculated so that the sum of the payments is equal to the proceeds of the additional tax to the value-added contribution of the companies allocated to the fund for the year. »
III. – A. ― In 2014, for the Mayotte Chamber of Commerce and Industry, the rate mentioned at last paragraph of 1 of Article 1600 of the General Tax Code is equal to the ratio, expressed as a percentage, between the average per section of the amounts of the general tax role added to the land contribution of the undertakings issued under 2013 collected by the chambers of commerce and industry of the region of Guadeloupe, Guyane, Martinique and La Réunion and the average per section of the net tax bases additional to the land contribution of the companies notified to the Mayotte Chamber of Commerce and Industry.
B. ― In 2014, the Funding Fund for Chambers of Commerce and Industry of Region referred to in 2 of the III of Article 1600 of the General Tax Code is fed, for products collected in the territory of Mayotte, additional tax to the value-added contribution of the companies, to the forecast amount of payment 2014 notified by the tax administration to the Mayotte Chamber of Commerce and Industry in accordance with thearticle 1639 A of the general tax code.
In 2015, the fund referred to in the first paragraph of this B is fed, in respect of the revenues collected on Mayotte's territory, additional tax to the value-added contribution of the undertakings, to the amount of the additional tax to the value-added contribution of the companies collected in 2014 and territorialized within the authority of the Mayotte Chamber of Commerce and Industry in accordance with the report referred to inArticle 2 of Decree No. 2011-2068 of 30 December 2011 on the terms and conditions for the distribution between the chambers of commerce and industry of the additional tax on the value-added contribution of the undertakings, net of returns and refunds of tax additional to the value-added contribution of the undertakings for 2014 operated in 2014. This amount is increased from the amount of the additional tax to the value-added business contribution for 2014 received in the first half of 2015 and territorialized in the Mayotte Chamber of Commerce and Industry in accordance with the report referred to in the same section 2, net of the additional tax returns and refunds to the value-added business contribution for 2014 made in the same period.
IV. ― The state and the network of chambers of commerce and industry define, during the year 2014, the three-year trajectory for the period 2015-2017 of the tax resources provided for in Article 1,600 of the General Tax Code.
The second paragraph of Article L. 311-13 of the Code of Entry and Residence of Aliens and the Right of Asylum is deleted.
C. ∙ Provisions relating to the supplementary budgets
Special Accounts
Subject to the provisions of this Act, the assignments resulting from ancillary budgets established and special accounts established prior to the effective date of this Act are confirmed for 2014.
I. ― Article 1011 bis III of the General Tax Code is amended as follows:
A. ― The table in the second paragraph of (a) is replaced by the following table:
| Rate ≤ 130 | 0 |
| 130 < rate ≤ 135 | 150 |
| 135 < ≤ 140 | 250 |
| 140 < rate ≤ 145 | 500 |
| 145 < rate ≤ 150 | 900 |
| 150 < rate ≤ 155 | 1 600 |
| 155 < rate ≤ 175 | 2 200 |
| 175 < rate ≤ 180 | 3,000 |
| 180 < rate ≤ 185 | 3 600 |
| 185 < rate ≤ 190 | 4,000 |
| 190 < rate ≤ 200 | 6 500 |
| 200 < rate | 8 000 |
| Tax Power ≤ 5 | 0 |
| 6 ≤ tax power ≤ 7 | 1 500 |
| 8 ≤ tax power ≤ 9 | 2,000 |
| 10 ≤ tax power ≤ 11 | 3 600 |
| 12 ≤ tax power ≤ 16 | 6 000 |
| 16 < tax power | 8 000 |
Aunt IV of Article 65 of Act No. 2010-1657 of 29 December 2010 for 2011, the amount "35 million euros" is replaced by the amount "19 million euros".
I. ― A. ― At 3° of Article L. 241-2 of the Social Security Code, the words: "net corresponding to the amounts of this tax recorded for the year by public accountants" are replaced by the words: "big budget" and the words: "the same period" are replaced by the words: "the current year".
B. ― A des II and III of Article 53 of Act No. 2012-1509 of 29 December 2012 for 2013, the words: "net corresponding to the amounts of this tax recorded for the year by the public accountants" are replaced by the words: "gross budget" and, after the word: "actuated", are inserted the words: "for the current year".
II. – At 3° of Article L. 241-2 of the Social Security Code, the rate: "5.88 %" is replaced by the rate: "7.85 %".
III. – At the A of the II of section 53 of Act No. 2012-1509 of 29 December 2012, the rate: "0.33%" is replaced by the rate: "0.34%".
IV. ― Article 1600-0 S IV of the General Tax Code is amended as follows:
1° At 1°, the words "1.45 point" are replaced by the rate: "1.37 %";
2° At 2°, the words: "0.45 point" are replaced by the rate: "0.5%";
3° At 3°, the word "point" is replaced by the sign "%".
V. ― The last paragraph of Article L. 131-8 of the Social Security Code is as follows:
"The Central Agency for Social Security Organizations is responsible for centralizing and distributing the proceeds of taxes and taxes referred to in this section among their employees. The apportionment between the affectionate shall be effected by applying the fractions defined in this section for their value in effect on the day on which these taxes and taxes are generated. »
VI. ― The VI of Article L. 136-8 of the same code, in its writing resulting from Act No. 2013-1203 of 23 December 2013 Social Security Funding for 2014, is supplemented by a 3 drafted as follows:
“3. For the purposes of this VI, the total amount of social contributions and levies referred to in Article L. 138-21, which is surrendered by the State to the agency, shall be apportioned among the assignees of these contributions and prorated from the rates of contributions and levies assigned to them on the date of their fact-generating. »
VII. ― II, III, IV and VI of this section shall apply effective January 1, 2014.
The VI of Article 46 of Law No. 2005-1719 of 30 December 2005 of Finance for 2006 is thus amended:
1° In the first paragraph of 2° of 1, the words: "544.1 million euros in 2013" are replaced by the words: "527.3 million euros in 2014";
2° In 3, the words: "2013 are less than 2,903.6" are replaced by the words: "2014 are less than 3,023.8".
D - Other provisions
The amount of the levy on the State's revenues for France's participation in the European Union budget is estimated for the year 2014 at 20,224,087,000 €.
I. ― Section 8 of Act No. 2010-237 of 9 March 2010 on Corrigendum Finance for 2010 is amended as follows:
1° In the first sentence of the first paragraph of the I, after the word "adjustable", the words "and the programmes created by the Act No. 2013-1278 of 29 December 2013 Financial for 2014 »;
2° The first paragraph of A of II is amended as follows:
(a) In the first sentence, the words "of the investment program" are replaced by the words: "funded by appropriations on the programs mentioned in I";
(b) In the second sentence, the word "ten" is replaced by the word "15";
3° In the second sentence of the III, the words "rate" are replaced by the words "rates";
4° In the first sentence of the V, the words: "created by this Corrigendum Finance Act" are replaced by the words: "as mentioned in I";
5° The VI is thus amended:
(a) In the first sentence of the first paragraph, the words: "in 2020" are replaced by the words: "at the expiry of all the conventions referred to in II" and, at the end, the words: "created by this Corrigendum Finance Act" are replaced by the words: "as mentioned in I";
(b) At 2°, the words: "spent, the financial means provided for the years" are replaced by the words: "spent and disbursed amounts for years expired, the forecast of commitment and disbursement for the current year and the year".
II. ― The Government shall submit to Parliament, within six months of the promulgation of this Act, a report on the eco-conditionality criteria to which the drafts of the second future investment programme are submitted.
I. ― For 2014, the resources allocated to the budget, assessed in statement A annexed to this Act, the limits of the expenses and the resulting general balance are fixed to the following amounts:
(In billions of euros)
| General budget | |||
| Gross tax revenues/gross costs | 386 410 | 407 368 | |
| To deduce: Refunds and discounts | 102 056 | 102 056 | |
| Net tax revenues/net expenditures | 284 354 | 305 312 | |
| Non-tax revenues | 13 817 | | |
| Total net income/net expenditure | 298 171 | 305 312 | |
| To deduce: Receipts for the benefit of local authorities and the European Union | 74 417 | | |
| Net requirements for the general budget | 223 754 | 305 312 | ― 81 558 |
| Evaluation of competition funds and related appropriations | 3 906 | 3 906 | |
| Net requirements for the general budget, including competitive funds | 227 660 | 309 218 | |
| Supplementary budgets Air control and operations | 2 155 | 2 155 | 0 |
| Official publications and administrative information | 215 | 203 | 12 |
| Annex budgets | 2 370 | 2 358 | 12 |
| Evaluation of competition funds and related appropriations: Air control and operations | 19 | 19 | |
| Official publications and administrative information | | | |
| Annex budgets, including competition funds | 2 389 | 2 377 | 12 |
| Special accounts Trust accounts | 71 407 | 70 923 | 483 |
| Financial Competition Accounts | 122 559 | 124 236 | ― 1,677 |
| Trade accounts (solde) | | | 117 |
| Monetary accounts (solde) | | | 52 |
| Special accounts balance | | | 1 025 |
| General balance | | | 82 571 |
(In billions of euros)
Need for funding
Depreciation of medium- and long-term debt 103.8
Long-term debt depreciation 41.8
Medium-term debt depreciation 62.0
Including indexing supplements paid at maturity (indexed data) ―
Depreciation of other debts 0.2
Deficit to fund 70.6
Budgetary deficit 82.6
Second Future Investment Program budgetary allocation – 12.0
Other cash requirements 1.8
Total 176.4
Funding resources
Average and long-term debt issue of redemption 173.0
Public Debt Fund resources 1.5
Net change in the stock of short-term state securities ―
Changes in correspondent deposits ―
Change in the Treasury Account 1.4
Other cash resources 0.5
Total 176.4
2° The Minister responsible for the economy is authorized to proceed in 2014 under conditions established by decree:
(a) Has long, medium and short term borrowings in euros or other currencies to cover all cash expenses or to strengthen foreign exchange reserves;
(b) Direct allocation of negotiable public debt securities to the Public Debt Fund;
(c) To optional conversions, to pension transactions on State securities;
(d) A transaction of liquidity deposits with the Public Debt Fund, with the European Financial Stability Fund, with the European Stability Mechanism, on the Eurozone interbank market, and with the States of the same area;
(e) A subscription of negotiable debt securities issued by public administrative institutions, to redemptions, to exchanges of borrowings, exchanges of currency or interest rates, to the purchase or sale of options, futures contracts on State securities or other financial instruments in term;
3° The Minister responsible for the economy is, until December 31, 2014, authorized to conclude, with credit institutions specializing in medium- and long-term financing of investments and responsible for a mission of general interest, agreements establishing for each operation the terms and conditions under which the debt service charges they contract in foreign currency may be stabilized;
4° The ceiling of the net change, valued at the end of the year, of the state's negotiable debt of more than one year is set at 69.2 billion euros.
III. ― For 2014, the authorisation limit for paid employment by the state, expressed in full-time equivalents, is set at 1,906,424.
IV. ― For 2014, potential surpluses mentioned in 10° of Article 34 of Organic Law No. 2001-692 of 1 August 2001 Financial laws are used in their entirety to reduce the budget deficit.
There is evidence of such surpluses if, for the year 2014, the proceeds of taxation of any kind established for the benefit of the State, net of refunds and tax deductions, revised in the last rectificative financial law for the year 2014 or, if not, in the draft financial law for 2015, are, in constant legislation, higher than the assessment in statement A referred to in this section.
I. ∙ CREDITS OF MISSIONS
It is open to ministers, for 2014, under the general budget, to the amounts of 410,417,909,050 € and 407,368,431,950 € respectively, in accordance with the distribution by mission of State B annexed to this Act.
It is open to ministers, for 2014, under the supplementary budgets, to the amounts of 2,370,101,727 € and 2,357,648,697 € respectively, in accordance with the budget allocation annexed to this Act.
It is open to Ministers, for 2014, under the trust accounts and financial competitive examination accounts, commitment authorizations and payment credits, respectively, amounting to 1,955,089,870,782 € and 1,955,159,670,782 €, in accordance with the apportionment by account in statement D annexed to this Act.
II. ― DECOUVERT AUTHORIZATIONS
I. ― The uncovered authorities granted to Ministers for 2014 under trade accounts shall be set at the amount of €19,844,309,800, in accordance with the apportionment by account in statement E annexed to this Act.
II. ― The uncovered authorities granted to the Minister responsible for the economy, for 2014, for monetary accounts, are set at the amount of €400,000, in accordance with the apportionment by account in statement E annexed to this Act.
The ceiling on state employment permits, for 2014, expressed in full-time equivalents, is divided as follows:
| I. ― General budget | 1 894 670 |
| Foreign affairs | 14 505 |
| Social affairs and health | 10 558 |
| Agriculture, agri-food and forest | 31 000 |
| Culture and communication | 10 932 |
| Defence | 275 567 |
| Ecology, sustainable development and energy | 34 486 |
| Economy and finance | 147 252 |
| National education | 964 897 |
| Equality and housing | 13 808 |
| Higher education and research | 9 377 |
| Interior | 278 023 |
| Justice | 77 951 |
| Outre-mer | 5 307 |
| Productive recovery | 1 267 |
| State reform, decentralization and public service | ― |
| Prime Minister ' s services | 9 840 |
| Sports, youth, popular education and associative life | ― |
| Labour, employment, vocational training and social dialogue | 9 900 |
| II. ― Supplementary budgets | 11 754 |
| Air control and operations | 10 925 |
| Official publications and administrative information | 829 |
| Grand total | 1 906 424 |
The ceiling on employment permits of State operators, for 2014, expressed in full-time equivalents, is set at 391,874 jobs. The ceiling is divided as follows:
| External action of the State | 6 768 |
| Cultural diplomacy and influence | 6 768 |
| General and territorial administration of the State | 331 |
| Territorial administration | 118 |
| Conduct and leadership of interior policies | 213 |
| Agriculture, food, forest and rural affairs | 15 092 |
| Economics and sustainable development of agriculture and territories | 4 150 |
| Forest | 9 680 |
| Safety and sanitary quality of food | 1 255 |
| Conduct and leadership of agriculture policies | 7 |
| Official development assistance | 26 |
| Solidarity with developing countries | 26 |
| Veterans, memory and ties with the Nation | 1 333 |
| Recognition and reparation for the fighting world | 1 333 |
| Culture | 15 306 |
| Heritage | 8 510 |
| Creation | 3 568 |
| Transmission of knowledge and democratization of culture | 3 228 |
| Defence | 4 776 |
| Environment and forward-looking defence policy | 3 614 |
| Support for defence policy | 1 162 |
| Government Action Directorate | 628 |
| Coordination of government work | 628 |
| Ecology, development sustainable mobility | 20 820 |
| Transport infrastructure and services | 4 695 |
| Maritime safety and affairs, fisheries and aquaculture | 254 |
| Weather | 3 221 |
| Landscapes, water and biodiversity | 5 364 |
| Geographical and cartographical information | 1 632 |
| Risk prevention | 1 498 |
| Energy, climate and post-mines | 504 |
| Conduct and leadership of sustainable ecology, development and mobility policies | 3 652 |
| Economy | 3 272 |
| Business and tourism development | 3 272 |
| All Territories, Housing and City | 426 |
| Urbanism, territories and habitat improvement | 275 |
| City policy | 151 |
| School education | 4 4 413 |
| Support for national education policy | 4 4 413 |
| Financial management and Human Resources | 1 359 |
| Public service | 1 359 |
| Immigration, asylum and integration | 1 265 |
| Immigration and asylum | 475 |
| Integration and access to French nationality | 790 |
| Justice | 513 |
| Justice | 172 |
| Prison administration | 231 |
| Conduct and leadership of justice policy | 110 |
| Media, book and cultural industries | 2 450 |
| Book and cultural industries | 2 450 |
| Outre-mer | 131 |
| Overseas employment | 131 |
| Research and higher education | 250 228 |
| Higher education and academic research | 160 140 |
| Student life | 12 716 |
| Multidisciplinary scientific and technological research | 48 820 |
| Research in environmental and resource management | 17 204 |
| Space research | 2 417 |
| Research in sustainable energy, development and mobility | 4 613 |
| Economic and industrial research and higher education | 2 268 |
| Cultural research and scientific culture | 1 121 |
| Higher education and agricultural research | 929 |
| Social and pension schemes | 390 |
| Marine pension and social security schemes | 390 |
| Health | 2 579 |
| Prevention, health safety and care | 2 579 |
| Security | 307 |
| National police | 307 |
| Solidarity, integration and equality of opportunity | 8 920 |
| Actions for vulnerable families | 32 |
| Conduct and support of health, social, sport, youth and associative life policies | 8 888 |
| Sport, youth and associative life | 1 653 |
| Sport | 1 598 |
| Youth and Associative Life | 55 |
| Labour and employment | 48 017 |
| Access and return to employment | 47 695 |
| Accompanying economic change and employment development | 87 |
| Improving the quality of employment and labour relations | 76 |
| Design, management and evaluation of employment and labour policies | 159 |
| Air control and operations | 845 |
| Support for civil aviation benefits | 845 |
| Control of road traffic and parking | 26 |
| Control and modernization of road traffic and parking policy | 26 |
| Total | 391 874 |
I. ― For 2014, the ceiling on employment authorizations of local law officers of financial self-government institutions referred to in section 66 of the Financial Act for 1974 (No. 73-1150 of 27 December 1973), expressed in full-time equivalents, is set at 3,564. The ceiling is divided as follows:
| External action of the State | 3 564 |
| Cultural diplomacy and influence | 3 564 |
| Total | 3 564 |
For 2014, the ceiling on employment authorizations of independent public authorities with legal personality and independent administrative authorities whose employees are not included in a ceiling for authorisation of paid employment by the State, expressed in full-time equivalents, is set at 2,269 jobs. The ceiling is divided as follows:
| Agence Française de lutte contre le dopage | 64 |
| Supervisory and Resolution Authority | 1 121 |
| Regulatory authority for railway activities | 59 |
| Financial Markets Authority | 469 |
| Office of the Chief Audit Officer | 50 |
| High Health Authority | 394 |
| High Authority for the dissemination of works and the protection of rights on the internet | 71 |
| National Energy Ombudsman | 41 |
| Total | 2 269 |
Deferrals for 2013 over 2014 that may be carried out from the programs listed in the table below will not exceed the amount of appropriations for these programs by the Act No. 2012-1509 of 29 December 2012 Finance for 2013.
| Action by France in Europe and the world | External action of the State | Action by France in Europe and the world | External action of the State |
| Political, religious and associative life | General and territorial administration of the State | Political, religious and associative life | General and territorial administration of the State |
| Court of accounts and other financial jurisdictions | Council and State control | Court of accounts and other financial jurisdictions | Council and State control |
| State Council and other administrative courts | Council and State control | State Council and other administrative courts | Council and State control |
| High Council for Public Finance | Council and State control | High Council for Public Finance | Council and State control |
| Heritage | Culture | Heritage | Culture |
| Support for defence policy | Defence | Support for defence policy | Defence |
| Business and tourism development | Economy | Business and tourism development | Economy |
| Urbanism, territories and habitat improvement | All Territories, Housing and City | Urbanism, territories and habitat improvement | All Territories, Housing and City |
| Savings | State financial commitments | Savings | State financial commitments |
| Conduct and management of economic and financial policies | Financial and human resources management | Conduct and management of economic and financial policies | Financial and human resources management |
| Public Finance Strategy and State Modernization | Financial and human resources management | Public Finance Strategy and State Modernization | Financial and human resources management |
| Higher Council of the Judiciary | Justice | Higher Council of the Judiciary | Justice |
| Impulsion and coordination of land use policy | Policy of the Territories | Impulsion and coordination of land use policy | Policy of the Territories |
| Territorial interventions of the State | Policy of the Territories | Territorial interventions of the State | Policy of the Territories |
| Higher education and agricultural research | Research and higher education | Higher education and agricultural research | Research and higher education |
| Specific competitions and administration | Relations with local authorities | Specific competitions and administration | Relations with local authorities |
| Accompanying economic change and employment development | Labour and employment | Accompanying economic change and employment development | Labour and employment |
| Improving the quality of employment and labour relations | Labour and employment | Improving the quality of employment and labour relations | Labour and employment |
I. ∙ FISCAL AND BUDGETARY MEASURES
NON RATTACHÉ
I. ― Chapter I of Book II title II of the monetary and financial code is thus amended:
A. ― Section L. 221-30 is amended as follows:
1° In the first paragraph, the words "La Poste" are replaced by the words "La Banque postale";
2° The first sentence of the second subparagraph is amended as follows:
(a) After the word "spouse", the words are inserted: "or partners bound by a civil pact of solidarity";
(b) The words are added: "share savings";
3° In the last paragraph, the amount "132,000 euros" is replaced by the amount "150,000 €".
B. ― Section L. 221-31 is amended as follows:
1° In the first paragraph of 1° and 2° and 3° of I, the words "a plan" are replaced by the words "the plan";
2° II is thus amended:
(a) In the second paragraph of 1°, the words "a plan" are replaced by the words "the plan";
(b) In the first sentence of 2°, the references: "83 ter, 199 unvicies, 199 undecies, 199 undecies A and 199 terdecies A" are replaced by the references: "199 undecies A and 199 unvicies";
(c) At 3°, after the first and third occurrences of the word: "plan" are inserted the words: "share savings" and, after the word: "spouse", are inserted the words: "or partner bound by a civil pact of solidarity";
3° In III, the words "a plan" are replaced by the words "the plan".
C. ― At the first sentence of the second paragraph of Article L. 221-32, after the word "spouse", the words "or partner bound by a civil covenant of solidarity" are inserted.
D. ― After section 6, insert a 6 bis section as follows:
“Section 6 bis
"A Share Savings Plan for Financing Small and Medium Enterprises and Medium-Sized Businesses
"Art. L. 221-32-1. - Taxpayers whose tax domicile is located in France can open a Share Savings Plan for the financing of small and medium-sized enterprises and medium-sized enterprises with a credit institution, the Caisse des dépôts et consignations, the Bank of France, the Postal Bank, an investment company or an insurance company under the control of the insurance code.
"Each taxpayer or each of the spouses or partners bound by a civil solidarity pact subject to common taxation may only hold a Share Savings Plan for the financing of small and medium-sized enterprises and intermediate-sized enterprises. Such a plan can only have a licensee.
"The plan provides for the opening of a securities account and an associated cash account, or, for plans opened with an insurance company, for the signing of a capitalization contract.
"The plan holder makes cash payments within a limit of €75,000.
"Art. L. 221-32-2. - 1. The amounts paid in the Share Savings Plan for the financing of small and medium-sized enterprises and intermediate-sized enterprises receive one or more of the following jobs:
“(a) Investment shares or certificates of companies and cooperative investment certificates;
“(b) Shares of limited liability companies or companies with equivalent status and capital securities of companies governed by the Act No. 47-1775 of 10 September 1947 Status of cooperation;
"(c) Subscription or attribution rights attached to the shares referred to in a and b of this 1.
“2. The securities issuing company mentioned in 1 is a company that, on the one hand, occupies less than 5,000 people and, on the other hand, has an annual turnover not exceeding 1,500 million euros or a total of balances not exceeding 2,000 million euros. The conditions under which the number of employees, the turnover and the total balance sheet are valued are fixed by decree.
“3. The amounts paid in the Share Saving Plan for the financing of small and medium-sized enterprises and intermediate-sized enterprises may also be used in the subscription:
“(a) shares of variable capital investment companies whose assets consist of more than 75% of corporate securities defined in 2, of which at least two thirds are securities mentioned in a to c of 1;
“(b) Shares of mutual funds, other than those mentioned in the d of this 3, whose assets are constituted for more than 75% of corporate securities defined in 2, of which at least two thirds are securities mentioned in a to c of 1;
"(c) Shares or shares of securities collective institutions established in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area having concluded with France an Administrative Assistance Agreement to Combat Tax Fraud and Evasion, which benefit from the procedure of mutual recognition of the approvals provided by Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 concerning the coordination of the legislative provisions
"(d) Shares of joint venture funds referred to in Articles L. 214-28, L. 214-30 and L. 214-31.
“4. The amounts paid on the equity savings plan for the financing of small and medium-sized enterprises and intermediate-sized enterprises may also be used in a capitalization contract in units of account governed by the insurance code and invested in one or more categories of securities mentioned above, subject to the provisions of Article L. 131-1 of the same code.
« 5. The issuers of the securities referred to in 1 must have their seat in France or another Member State of the European Union or in another State Party to the Agreement on the European Economic Area that has entered into an administrative assistance agreement with France to combat tax fraud and evasion, and be subject to corporate tax under the conditions of common law or equivalent tax. For the purposes of this section, the normal rate of taxation condition does not apply to new undertakings referred to inArticle 44 Gender of the General Tax Codeneither to the companies mentioned in 1° ter and 3° septies of Article 208 of the same code.
"Art. L. 221-32-3. - Article L. 221-31 and Article L. 221-32 are applicable to the Share Savings Plan for the financing of small and medium-sized enterprises and medium-sized enterprises. »
II. ∙ The general tax code is amended as follows:
1° To 2 and 2 bis of Article 150-0 A and Article 150-0 D 6, the first occurrence of the words "of the plan" is replaced by the words "of a plan";
2° 5° bis of Article 157 is thus amended:
(a) The words "of the plan" are replaced by the words "of a plan";
(b) The words: "from taxation of 1997 revenues" are deleted;
(c) After the word: "regulated," the words are inserted: "in the meaning of the articles L. 421-1 or L. 422-1 the monetary and financial code, or a multilateral trading system, as defined in articles L. 424-1 or L. 424-9 of the same code;
3° Article 163 quinquies D is thus written:
"I. ― The equity savings plan is open and operates in accordance with the articles L. 221-30, L. 221-31 and L. 221-32 the monetary and financial code and the equity savings plan for the financing of small and medium-sized enterprises and medium-sized enterprises is open and operate in accordance with articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the same code. » ;
4° In 1765, the reference is "of the Act No. 92-666 of 16 July 1992 modified in relation to the equity savings plan" is replaced by the words: ", as the case may be, articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the monetary and financial code".
III. – I and II apply as of January 1, 2014.
I. ― Article 244 quater B of the General Tax Code is amended as follows:
1° In the second sentence of b and 3° of c, after the word "actual" are inserted the words "research staff";
2° In the forty-ninth paragraph, the references: "e bis et j" are replaced by the words: "e, e bis, j and the fees mentioned in the 4th and 5th of the k".
II. ― The I applies to tax credits calculated for expenditures as of January 1, 2014.
After the word: "component", the end of the second sentence of the first paragraph of Article 66 of Law No. 2012-1510 of 29 December 2012 This is the case for 2012: "two members and two senators of each sex, two of whom belong to the opposition and, equally, representatives of the social partners and the relevant administrations. »
I. ― The general tax code is amended as follows:
1° After article 279-0 bis, it is inserted an article 279-0 bis A thus drafted:
"Art. 279-0 bis A.-The value-added tax is collected at a reduced rate of 10% with respect to the delivery of new housing to legal persons whose capital is wholly owned by persons subject to corporate tax, that they are destined for the rental of principal residence in the context of a construction operation having been the subject of prior approval between the owner or the manager
"For the purposes of the first paragraph, housing must:
“(a) To be established on a land located, on the date of signature of the accreditation, on the territory of the classified communes, by order of the ministers responsible for the budget and housing, in the geographic areas characterized by a significant imbalance between the supply and the demand for housing resulting in difficulties in accessing housing on the existing rental park, referred to in the first paragraph of the IV of article 199 Novovicies;
“(b) Being integrated into a real estate package comprising at least 25% of the housing area mentioned in 2 to 8 of article 278 sexies;
"(c) Being intended to be leased to natural persons whose resources on the date of the conclusion of the lease do not exceed the ceilings fixed by the decree provided for in the first paragraph of Article 199 Novovicies. The monthly rent of these dwellings does not exceed the ceilings referred to in the first or, if applicable, in the second paragraph of the same III. » ;
2° After Article 284 II, it is inserted a II bis as follows:
« II bis. ― Any person who has acquired housing at the rate set out in section 279-0 bis A shall be required to pay the additional tax when the person ceases to rent all or part of the dwellings under the conditions set out in c of the same section within twenty years after the fact that the construction operation is generated, unless that cessation results, beginning in the eleventh year, from the assignments of housing.
"Up to the sixteenth year following the fact-generating of the construction operation, the assignments cannot cover more than 50% of the dwellings. » ;
3° At the 1st of Article 296, the reference: "279-0 bis" is replaced by the reference: "279-0 bis A";
4° The 5th of the 1st of Article 297 is supplemented by a f as follows:
“f. The operations referred to in Article 279-0 bis A; »
5° After the 2nd of the 2nd of the C of the I of section II of chapter I of title I of the second part of book I, it is inserted a 2nd bis as follows:
« 2° bis Intermediate housing
"Art. 1384-0 A.-New housing units assigned to the main dwelling are exempt from land tax on properties built for a period of twenty years from the year following that of their completion when they have benefited from section 279-0 bis A.
"This exemption applies only to rented dwellings under the conditions set out in c of section 279-0 bis A.
"The exemption ceases to apply to all dwellings of the construction operations concerned from the year following the year in which the benefit of the said Article 279-0 bis A is questioned under the conditions provided for in Article 284 II bis. »
II. ― In the first paragraph of Article L. 2335-3 of the General Code of Territorial Communities, after the reference: "1384", the reference is inserted: ", 1384-0 A".
III. — The fifth paragraph of Article L. 176 of the Tax Procedures Book is as follows:
“In the cases provided for in II, II bis and III of Article 284 of the General Tax Code, the right of resumption of administration shall be exercised until the end of the third year following that in the course of which the conditions to which the rates provided, respectively, for the 2 to 12 of Article 278 sexies and the first paragraph of Article 279-0 bis A of the same code have ceased to be fulfilled. »
IV. 1. The 1° to 4° of the I apply to operations for which the site was opened as of January 1, 2014.
2. The 5th of I applies from the 2015 taxation.
I. ― Section 200 quater of the general tax code is amended as follows:
A. ― The first is amended:
1° After the first occurrence of the word "main", the end of the first paragraph is read as follows: ", provided that the expenditure referred to in b-g of this 1 is carried out in accordance with the terms set out in 5 bis. This condition is not applicable to taxpayers whose reference tax income defined in section 1417, II, does not exceed, for the last year preceding that of the payment of the expenditure, the limit set out in section 1417. » ;
2° After the word: "that" the end of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph is as follows: " » ;
3° The first paragraph of c is amended to read:
(a) After the word: "renewable" are inserted the words: "with the exception of electricity production equipment using the radiative energy of the sun,"
(b) The words: "per kilowatt-peak for electricity production equipment using the radiative energy of the sun, on the one hand, or" and the words: "on the other hand," are deleted;
4° The e is repealed.
B. ∙ 2 is amended as follows:
1° The last sentence of the first paragraph is deleted;
2° At the end of the second paragraph, the words "or quality of the installation" are deleted.
C. ― At 3, the references: ", d and e" are replaced by the reference: " and d".
D. ― The second paragraph of 4 is deleted.
E. ― 5 is written as follows:
« 5. The tax credit is equal to 15% of the amount of materials, equipment, appliances and energy performance diagnostic expenditures mentioned in 1. »
F. ― 5 bis is thus modified:
1° The first paragraph is as follows:
"5 bis. If, for the same dwelling and for the same year or two consecutive years, the taxpayer carries out expenditures of at least two of the following categories, the rate of 15% referred to in 5 is increased to 25% for the same expenses:"
2° At the end of the f, the words: "and expenditure on the acquisition of electricity production equipment using the radiative energy of the sun" are deleted;
3° The last paragraph is replaced by two subparagraphs:
"By derogation from 3, where the above-mentioned expenses are incurred over a period of two consecutive years, the taxpayer shall bear all of these expenses, paid during that period, on the statement referred to in section 170 subscribed for the second year. The tax credit then applies to the calculation of the tax due under that same year.
"The penultimate paragraph of this 5 bis is exclusive to the benefit of the tax credit on the basis of these same expenses for the first year of their realization. »
G. ― 6 is thus amended:
1° In the first sentence of a, the references: ", d and e" are replaced by the reference: " and d";
2° The b is thus modified:
(a) At 4°, the words: "the power in kilowatt-peak of electricity production equipment using the radiative energy of the sun and" are deleted;
(b) At 5°, the words: "or quality of the installation" are deleted;
(c) The 6th is repealed.
H. ― 6 bis is repealed.
II. ― Article 244 quater U of the same code is amended as follows:
1° The last paragraph of 2 is supplemented by a sentence as follows:
"This decree also sets out the qualification criteria of the company required for the work mentioned in 1° and 2°. » ;
2° After the second sentence of 5, a sentence is inserted as follows:
"However, when the advance is granted under the conditions set out in VI bis, this period is extended to three years. » ;
3° In 7, the words: ", fixed by decree within a limit of 30,000 €" are replaced by the words: "of 25,000 € for a single person, widow or divorced, 35,000 € for a couple subject to common taxation and 7 500 € for a dependent person within the meaning of articles 196 to 196 B".
III. ― At the first sentence of the 1st sentence of Article 199 ter S of the same code, the reference "to I" is replaced by the references: "to I, VI bis and VI ter".
IV. ― VII of section 99 of Act No. 2008-1425 of 27 December 2008 for 2009, the year: "2013" is replaced by the year: "2015".
V. ― I applies to expenditures paid as of January 1, 2014; 1° of the II applies to advance offers issued from the date of the entry into force of the Order in Council at the same 1° and, at the latest, on January 1, 2015; 2° and 3° of II and III apply to advance offers issued as of January 1, 2014.
I. ― In the first sentence of the first paragraph of Article 231 of the General Tax Code, after the reference: "I", the reference is inserted: "and 6° of the II".
II. ― I applies effective January 1, 2014.
I. ― The general tax code is amended as follows:
A. ― Section 1464 K is repealed.
B. ― In the first sentence of the second paragraph of Article 1586 ter, the reference: "and 1464 K" is deleted.
C. ― The last paragraph of Article 1639 A bis is deleted.
D. ― In the first paragraph of Article 1647 C septies, the reference: "1464 K", is deleted.
E. ― Section 1647 D is amended as follows:
1° I is thus modified:
(a) The first is amended:
the first preambular paragraph is replaced by five sub-items:
“1. Debts of corporate land contribution are subject to a minimum assessment established instead of their principal institution; the assessment shall be based on a basis determined by the municipal council according to the following scale:
(In euros)
| Lower or equal to 10,000 | Between 210 and 500 |
| greater than 10,000 and less than or equal to 32,600 | Between 210 and 1,000 |
| greater than 32,600 and less than or equal to 100,000 | Between 210 and 2 100 |
| Higher than 100,000 and less than or equal to 250,000 | Between 210 and 3 500 |
| greater than 250,000 and less than or equal to 500,000 | Between 210 and 5,000 |
| Over 500,000 | Between 210 and 6 500 |
I. ― General councils may raise the rate of land advertising tax or registration fee provided for in theArticle 1594 D of the General Tax Code above 3.80 per cent and within 4.50 per cent for past acts and agreements between March 1, 2014 and February 29, 2016.
II. ― The deliberations of the General Councils under I shall apply under the following conditions:
1° Deliberations notified in accordance with the terms set out in Article 1639 III A of the general tax code no later than 15 April 2014, or between 1 December 2014 and 15 April 2015, apply to past acts and agreements entered into on the first day of the second month following the notification;
2° Deliberations notified in the same III terms and conditions between April 16 and November 30, 2014 apply to past acts and agreements concluded as of January 1, 2015.
III. ― For past acts and agreements entered into on or after March 1, 2016, the rate of the land advertising tax or registration fee voted by the General Councils having taken proceedings under this section I is, unless expressly decided otherwise by the General Councils pursuant to the second paragraph of Article 1594 D of the General Tax Code and notified to tax services on the terms and conditions set out in Article 1639, III A du même code, au plus tard le 31 janvier 2016, celle en vigueur avant la mise en œuvre du I du présent article.
Chapter V of title III of Book III of Part III of the General Code of Territorial Communities is supplemented by an article L. 3335-3 as follows:
"Art. L. 3335-3. - I. In 2014, a solidarity fund for the departments was established.
“II. ― This fund is financed by a debit equal to 0.35% of the amount of the share of the tax on land advertising and registration fees collected by the departments in 2013 pursuant to the sections 1594 A and 1595 the general tax code.
"For each department, the sum of the levies made under this section and the IV of Article L. 3335-2 of this code may not exceed 12% of the proceeds of the transfer fees paid by the department in the year prior to that of the distribution.
"The sampling defined in the first two paragraphs of this II shall be carried out on the twelfths provided for in Article L. 3332-1-1.
"III. - The funds are distributed among the departments as follows:
“1. For each department, the balance between:
“(a) Expenditures exposed by the department, in the course of the penultimate year, under active solidarity income, in accordance with theArticle L. 262-24 of the Code of Social Action and Families, of the personalized allowance for the autonomy referred to in Article L. 232-1 of the same code and of the compensation benefit referred to in Article L. 245-1 of that code;
“(b) The sum of the compensation amounts due to the department for active solidarity income, during the year of distribution, pursuant to section 59 of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003) andArticle 51 of Act No. 2008-1425 of 27 December 2008 For 2009, compensation amounts paid to the department, in the previous year, under section L. 3334-16-2 of this code, during the last year, under the personalized allowance for autonomy under the articles L. 14-10-5 and L. 14-10-6 the code of social action and families and for the benefit of compensation in accordance with articles L. 14-10-5 and L. 14-10-7 of the same code and the allocation paid to the department pursuant to theArticle 42 of Act No. 2013-1278 of 29 December 2013 Finance for 2014.
"The balance per capita is equal to the balance divided by the population of the department calculated under article L. 3334-2 of this code.
“2. The funds are divided into two fractions:
“(a) The first fraction, amounting to 30% of the resources defined in II of this article, benefits departments whose per capita tax potential as defined in Article L. 3334-6 is less than the average per capita tax potential of all departments or whose per capita income is less than 1.2 times the average per capita income of all departments. This fraction is distributed among eligible departments based on the report, which is squared between the per capita balance of the department as defined in 1 of present III and the per capita balance for all departments;
“(b) The second part, amounting to 70 per cent of the resources set out in II of this article, shall be allocated to the first half of the departments classified as decreasing in their per capita balance as defined in 1 of this III and eligible for the fraction provided for in paragraph 2. This fraction is distributed among eligible departments according to the population as defined in Article L. 3334-2 and the relative difference between the per capita balance defined in 1 of this III and the median per capita balance.
“3. Departments with a per capita amount of onerous transfer rights received in the previous year are more than 1.4 times the per capita amount of all departments cannot benefit from an allocation under the fund. The allocation for the fund of the departments eligible for the first fraction or the second fraction and the per capita amount of the transfer fee for onerous purposes is greater than 1.1 times the average per capita amount of the fees collected by all departments is reduced by 50%.
“4. For the purposes of this section, the tax potential used is increased or, where applicable, reduced by a fraction of the same correction for each department, the difference between the following two terms:
“(a) The sum of the product determined by the application to the departmental bases of land tax on built properties, land tax on unbuilt properties and housing tax of the national average tax rate for each of these taxes for the year 2010 and of the product determined by the application to the departmental professional tax bases of the national average tax rate for the year 2009;
“(b) The sum of the product determined by the application to the departmental land tax bases on the built properties of the national average rate of this tax for the year 2011, of the revenues collected in 2011 by the department under the contribution on the value added of enterprises and lump-sum taxation on the network undertakings provided for in theArticle 1586 of the General Tax Code and products collected in 2011 by the department under the taxation provided for in 2° and 6° of section 1001 of the same code and positive or negative amounts resulting from the application of 1.2 and 2.2 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 for 2010 received or supported by the department in 2011.
"For the calculation of the tax potential per capita, the population to be taken into account is that calculated under section L. 3334-2 of this code.
« 5. For the purposes of this article, unless otherwise stated, the population to be taken into account is that defined in the first paragraph of Article L. 3334-2.
"IV. ― A decree in the Council of State sets out the modalities for the application of this article. »
I. ― At the end of the third paragraph and the last sentence sixth paragraph of Article 1586 octies of the General Tax Codethe number: "2" is replaced by the number: "5".
II. ― I applies to the value-added business contribution:
1° Provided by the State to local authorities and public institutions of inter-communal cooperation with taxation as of 1 January 2014;
2° Due from 2014 and subsequent years.
I. ― The second paragraph of Article L. 2333-76 of the General Code of Territorial Communities is replaced by three paragraphs:
"The public inter-communal co-operation institution arising from the merger pursuant to section L. 5211-41-3 or the joint union originating from the merger pursuant to section L. 5711-2 shall take the deliberation of the domestic garbage removal fee before March 1 of the fourth year following that of the merger.
"In the absence of deliberation, the applicable regime for the removal of domestic garbage in the territory of public inter-communal co-operation institutions or joint unions that have been the subject of the merger or in the territory of the municipalities included in the scope of the public establishment resulting from the merger shall be maintained for a period not exceeding five years. For the purposes of these provisions, the public inter-communal co-operation institution or the joint union originating from the merger shall receive the royalty in place of public inter-communal co-operation institutions or joint unions that have been the subject of the merger.
"The second and third paragraphs are also applicable in the event of a municipality's connection to a public institution of inter-communal cooperation with taxation, or in the event of membership of a commune or public institution of inter-communal cooperation with taxation specific to a joint union. »
II. ― Section L. 2573-46 of the same code is amended as follows:
1° In I, the reference: "his second paragraph" is replaced by the references: "his second to fourth paragraphs";
2° In II, the words "fifth and seventh" are replaced by the words "seventh and ninth".
I. ― The general tax code is amended as follows:
1° At the beginning of the 5th of Article 1381, the words are added: "With the exception of those mentioned in the last paragraph of Article 1393,"
2° Article 1393 is supplemented by a paragraph to read as follows:
"It is also due to uncultivated golf courses when the development of these fields does not require the construction of masonry structures with the character of real constructions. »
II. ― I is applicable from taxation due under the year 2015.
Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation taken prior to January 21, 2014, exempt land-tax golf courses on property built for 2014, for their share and up to 50% or 75%.
Aunt second paragraph of Article 1388 bis of the General Tax Codethe year: "2013" is replaced by the year: "2014".
I. ― The anticipated increase A du II de l'article 1396 du code général des taxes, in his writing resulting from theArticle 82 of Act No. 2012-1509 of 29 December 2012 for 2013 applies on the basis of land tax taxation on unbuilt properties due under 2015.
II. ― II of Article 1396 of the General Tax Code, in its writing resulting from the same article 82, is thus amended:
1° In A, the years: "2014", "2015" and "2016" are replaced, respectively, by the years: "2015", "2016" and "2017";
2° The 1st of the D is supplemented by a 4th in this way:
« 4° Lands owned or leased to a person under an agricultural social protection regime, within the meaning ofArticle L. 722-1 of the Rural and Maritime Fisheries Code, or referred to in Article L. 731-23 of the same code and used for the purposes of an agricultural operation, as defined in Article 63 of this Code. »
III. - In areas other than those mentioned in I of Article 232 of the General Tax Codethe deliberations under the second paragraph of Article 1396 of the same Code, in its earlier drafting of this Act, continue to produce their effects.
IV. — In the areas referred to in I of the same article 232, the deliberations under the second paragraph of the same article 1396, in its writing before theArticle 82 of Act No. 2012-1509 of 29 December 2012 referred to abovecontinue to produce their effects for land tax taxation on unbuilt properties due under 2014.
I. ― After the word: "environment", the end of the second sentence of the first paragraph 1 of Article 1517 of the General Tax Code is deleted.
II. ― I applies on the basis of taxation established under the year 2014.
TheArticle 1518 bis of the General Tax Code is completed by a zh as follows:
“Zh) As of 2014, to 1,009 for unbuilt properties, to 1.009 for industrial buildings under 1° of section 1500 and to 1.009 for all other built properties. »
The same code is amended:
1° Section 1519 HA is amended as follows:
(a) After the last occurrence of the word "natural", the end of the I is thus written: ", to the transport pipes of other hydrocarbons and to the transport pipes of chemicals. » ;
(b) After the second preambular paragraph of the III, a sub-item reads as follows:
"500 € per kilometre of transport of chemicals; » ;
2° After the word: "thes", the end of 5° bis of section 1586 is thus written: "network companies related to liquefied natural gas installations, underground natural gas storages and compression stations of the natural gas transport network and half of the lump-sum tax component on networks related to natural gas transport pipelines, other hydrocarbons and 15 HA chemical products; » ;
3° At the f of the I bis of Article 1609 nonies C, the words: "and the transport pipes of other hydrocarbons" are replaced by the words: ", to the transport pipes of other hydrocarbons and to the transport pipes of chemicals".
At the end of 2° of Article L. 133-17 of the Tourism Codethe year: "2014" is replaced by the year: "2018".
I. ― Article L. 331-2 of the urban planning code is amended as follows:
1° At 1° and 3°, the word "eighth" is replaced by the word "nine";
2° After the sixth preambular paragraph, a sub-item reads as follows:
"In the cases referred to in 1° and 2°, all or part of the tax collected by the municipality may be transferred to the public institution of inter-communal cooperation or to the groupings of communities of which it is a member, taking into account the burden of public equipment that falls within the territory of the municipality, of their competence, under the conditions provided by the concordant deliberations of the municipal council and the legislative body of the public institution of inter-communal cooperation. » ;
3° In the seventh paragraph, after the word "members", the words "or community groups" are inserted.
II. ― In the first paragraph of articles L. 331-3 and L. 331-4 of the same code, the word "eighth" is replaced by the word "nine".
Article L. 331-9 of the same code is amended as follows:
1° At 3°, after the word "industrial", are inserted the words: "or artisanal";
2° It is added an 8° as follows:
« 8° Garden shelters subject to prior declaration. »
Aunt B of the III of Article 37 of Act No. 2012-1510 of 29 December 2012 for 2012, the year: "2014" is replaced by the year: "2015".
I. ― 1. It is created a support fund of 100 million euros per year for a maximum period of fifteen years, for the territorial authorities, their groupings, local public institutions and departmental fire and relief services, as well as the overseas and New Caledonia communities that have subscribed prior to the coming into force of this Law on structured borrowings and financial instruments. The contracts concerned are the most sensitive loans and related coverage contracts. The Fund has a National Policy and Monitoring Committee, composed of representatives of the State, parliamentarians appointed by the Standing Committees of the National Assembly and the Senate responsible for finances, representatives of the territorial authorities and qualified personalities; the committee issues recommendations on how the fund operates and publishes an annual report, submitted to the Government and Parliament, on the assistance paid.
The purpose of this fund is to provide assistance to local authorities and public institutions referred to in the first paragraph of this 1 for the early reimbursement of these loans and instruments. The aid is calculated on the basis of the advance refund allowances due; it may not exceed 45 per cent of the amount. In an initial phase and for a period of limited to three years from the filing of the application, however, a portion of this assistance may be paid to meet the financial expenses related to these borrowings and instruments. At the end of this phase, the territorial authorities or public institutions mentioned in the first paragraph may obtain, under the conditions determined by the National Policy and Monitoring Committee and for a period of three years renewable, the continued payment of aid to the end of borrowings and financial instruments; in the other cases, the payment of the aid balance is subject to the early reimbursement of structured borrowings and financial instruments.
Within the limit of 2.5 million euros per year, the Fund's assistance to the territorial authorities and public institutions referred to in the first paragraph and whose population is less than 10,000 inhabitants can also finance the provision of support services to facilitate the management of the structured debt stock. This support is carried out within 50% of the total costs incurred each year.
To benefit from the fund, the territorial authorities and public institutions mentioned in the first paragraph must file a request for assistance with the State representative in the overseas department or community before March 15, 2015.
The payment of aid for one or more structured borrowings and financial instruments subscribed to the same credit institution is subject to the prior conclusion with this transaction establishment, within the meaning of theArticle 2044 of the Civil Code, covering these. The credit facility shall, prior to the conclusion of the transaction, transmit to the communities and facilities referred to in the first paragraph of this 1 the relevant elements for the calculation of the advance refund allowance. The relevant elements for the calculation of the advance refund allowance are also transmitted, upon request, by the credit institutions, to the competent service of the State responsible for the instruction of the aid requests.
The amount of assistance is determined jointly by the Minister responsible for the budget and, as the case may be, the Minister responsible for territorial authorities or the Minister responsible for the overseas, within the limits of the funds available each year.
The fund is managed on behalf of the State by the establishment mentioned at theArticle L. 313-1 of the Rural and Maritime Fisheries Code, which receives for this purpose a payment from the State.
A decree in the Council of State sets out the modalities for the application of this 1.
2. The fund balance established by theArticle 4 of Act No. 2012-1510 of 29 December 2012 for 2012 is reassigned to the fund referred to in 1 of this I.
3. Effective 1 January 2014, section 4 of Act No. 2012-1510 of 29 December 2012 referred to above is repealed.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
In the first sentence of the fourth paragraph of Article L. 302-7 of the Construction and Housing Code, after the word: "Community", the words are inserted: "and, if applicable, only for the year 2012, of those exposed in the territory of that commune by the public institution of intercommunal cooperation to which it belongs".
I. ― The same code is amended:
1° After article L. 315-5, an article L. 315-5-1 is inserted as follows:
"Art. L. 315-5-1. - I. Without prejudice to the competences of the Authority for prudential control and resolution, regulatory and statistical monitoring and control of the operations relating to the housing savings regime referred to in Article L. 315-1 are entrusted to the company referred to in the last paragraph of Article L. 312-1.
"II. ― A. ― For the implementation of I, the above-mentioned company carries out its duties on the organizations referred to in Article L. 315-3.
"B. ― The information required for its statistical monitoring mission is determined by decree.
"C. ― Control is performed on rooms or on site. The controlled body is notified of the on-site control it is subject to prior to the engagement of operations. The employees of the above-mentioned monitoring company have access to all documents, documents and information.
"III. ― Failing the controls or requests for the information provided for in the B of the II of the above-mentioned company, after a stay in vain, makes the body concerned liable to a monetary penalty whose amount cannot exceed 15,000 €. This penalty is imposed by the Minister responsible for the economy, on the proposal of the aforementioned company.
"In the event of a lack of awareness of an obligation to transmit information requested by the above-mentioned corporation under the same B or of breaches of the legislative and regulatory provisions relating to the housing savings plan referred to in section L. 315-1, the above-mentioned corporation shall request the agency or the person concerned to present its observations and, where appropriate, proposes to the Minister responsible for the economy to make such corrections,
"Restaurants may be accompanied by deductions, the amount of which, within the limit of €1,000 per day of delay, and the effective date is fixed by the Minister responsible for the economy.
"After the organization has been put in a position to present its observations pursuant to this III or, in the event that a monetary penalty has been imposed, after the deadline is set, may be imposed by the Minister responsible for the economy, who cannot exceed one million euros.
"The penalties, penalties and monetary penalties are recovered as corporate taxes.
"IV. ― The terms and conditions for the application of this article are specified by decree. » ;
2° Section L. 316-3, in its drafting pursuant to Order No. 2013-544 of 27 June 2013 on credit institutions and financing companies, is amended as follows:
(a) The first sentence is replaced by three paragraphs:
"The general financial inspection exercises control over parts and on-site:
« 1° The company referred to in the last paragraph of Article L. 312-1 because of the duties entrusted to it by Article L. 315-5-1 and its participation in the distribution of uninterested advances under Articles L. 301-1 and L. 301-2 and loans referred to in the third paragraph of Article L. 312-1;
« 2° On credit institutions and financing companies because of their participation in transactions relating to the housing savings plan referred to in Article L. 315-1 or to the distribution of uninterested advances under Articles L. 301-1 and L. 301-2 or loans referred to in the third paragraph of Article L. 312-1. » ;
(b) At the penultimate sentence, after the reference: "L. 312-1", is inserted the reference: ", of Article L. 315-5";
3° Article L. 316-4 is as follows:
"Art. L. 316-4. - The Court of Auditors shall exercise control over exhibits and on-site:
« 1° The company referred to in the last paragraph of Article L. 312-1 because of the duties entrusted to it by Article L. 315-5-1 and its participation in the distribution of uninterested advances under Articles L. 301-1 and L. 301-2 and loans referred to in the third paragraph of Article L. 312-1;
« 2° Credit institutions and financing companies on the basis of their participation in transactions relating to the housing savings plan referred to in Article L. 315-1 or to the distribution of uninterested advances under Articles L. 301-1 and L. 301-2 or loans referred to in the third paragraph of Article L. 312-1. »
II. ∙ This section comes into force on January 1, 2014.
I. ― The general code of territorial authorities is amended as follows:
1° Article L. 2334-40 is amended as follows:
(a) In the first sentence of the second paragraph, the word "cent" is replaced by the word "hundred";
(b) At 1°, the words "two-thirds" are replaced by the words "three-quarters";
(c) At 2°, the word "third" is replaced by the word "quarter";
2° In the second sentence of the first paragraph of Article L. 2334-41, the words "two-thirds" are replaced by the words "three-quarters".
II. ― At the beginning IV of Article 111 of Act No. 2012-1509 of 29 December 2012 the words "From" are replaced by the word "In".
III. ― Effective 2014, the amount of the urban development endowment provided for in Article L. 2334-40 of the general code of territorial authorities is set at 100 million euros.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
Part II of Article L. 13 AA of the Tax Procedures Book is supplemented by a 3° as follows:
« 3° Decisions of the same nature as the interpretations, instructions and circulars referred to in Article L. 80 A, taken by foreign tax administrations with respect to associated companies. »
I. ― The same book is thus modified:
1° Article L. 13 is amended as follows:
(a) At the beginning of the first paragraph, the words "I. ―" are added;
(b) After the first preambular paragraph, inserts II and III as follows:
“II. ― 1. Taxpayers other than those subject to the defined planArticle 50-0 of the General Tax Code which hold an analytical accounting are required to present the latter when their turnover in the fiscal year exceeds €152.4 million, if it is a business whose main trade is to sell goods, objects, supplies and commodities to be taken away or consumed on site or to provide housing, or €76.2 million, if it is other companies.
“2. 1 also applies to taxpayers who hold an accounting, regardless of their turnover:
« 1° When the total of their gross assets is greater than or equal to 400 million euros at the end of the year;
« 2° Or when they belong to one of the following categories:
“(a) Corporations or groups of persons of law or fact holding at the end of the fiscal year, directly or indirectly, more than half of the capital or voting rights of a legal person or group referred to in 1 or 1 of this 2;
“(b) Legal or factual persons or groups of persons, of which more than half of the capital or voting rights is held at the close of their exercise, directly or indirectly, by a person or group referred to in the same 1 or 1°;
"(c) Corporations that belong to a group under the tax regime under thearticle 223 A of the general tax code where the person includes at least one person mentioned in 1 of this II or 1 of this 2.
"III. ― Commercial corporations that establishArticle L. 233-16 of the Commercial Codeconsolidated accounts are required to submit them. » ;
(c) At the beginning of the second paragraph, the words "IV. ―" are added;
(d) At the beginning of the last paragraph, the words "V. ―" are added;
2° In the first sentence of Article L. 102 B, the reference: "second paragraph" is replaced by the reference: "IV".
II. ― After Article 1729 D of the General Tax Code, an article 1729 is inserted E thus drafted:
"Art. 1729 E.-The lack of presentation of the analytical accounting referred to in II of Article L. 13 of the Tax Procedures Book or consolidated accounts referred to in III of the same section shall be liable to the fine provided for in section 1729 D of this Code. »
III. – I and II apply to audit notices sent as of the coming into force of this Act.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
I. ― Section L. 189 A of the Tax Procedures Book is repealed.
II. ― Notwithstanding I, section L. 189 A of the Tax Procedures Book remains applicable to open amicable procedures before January 1, 2014.
The assessment notices signed between October 1, 2011 and November 14, 2013 by delegation of the Director of the department responsible for large enterprises are deemed to be regular as such acts would be contested, as of November 14, 2013, by means derived from the irregularity of signature delegations granted by the Director to the signatories of these acts.
I. ― The number of taxpayers leaving the national territory and their distribution according to the country of destination, the number of annual controls carried out by the tax administration to individuals, including on the basis of the sections 10 and 11 the general tax code, as well as the amount of fees and penalties applied and recovered and the number of individuals concerned, are annexed to the Financial Act of the year.
This annex includes all of the following information:
1° The number of taxpayers:
(a) Subject to income tax that leaves the national territory, as well as the number of those who return to France;
(b) Subjected to the solidarity tax on the fortune that leaves the national territory, as well as the number of those who return to France;
(c) Subject to the imposition of latent surplus-values on social rights, values, titles or rights and receivables originating in a price supplement clause.
For each type of taxation, the distributions of taxpayers by scale and by reference tax decile, by country of destination, by age of the taxpayer and by income and heritage composition;
2° The number of requests for international administrative assistance and the number of requests for successful assistance, specified by country;
3° An assessment of the activity of the National Directorate of Tax Audits, specifying the number of controls performed, the fees and penalties applied by type of taxation and the profiles of the files processed;
4° The number of fictitious or artificial tax domiciles abroad identified, specifying the file profile, the amount of fees and penalties applied by type of taxation, as well as the breakdown of the taxpayers affected by the reference tax income decile;
5° Failure to report open accounts and life insurance contracts entered into with foreign agencies and trusts, as provided for in the articles 1649 A, 1649 AA and 1649 AB the general tax code, specifying the file profile, the amount of the fees and penalties applied by type of taxation, and the breakdown of the taxpayers affected by the reference tax income decile;
6° The first twenty adjustments, in the amount of fees and penalties, made to individuals in respect of facts of tax evasion or improper international tax optimisation.
II. ― This section is applicable from fiscal year 2015.
The Standing Committees responsible for the finances of the National Assembly and the Senate are informed, on a semi-annual basis, of the content of the letters of recovery and the reasoned opinions sent by the European Commission as part of the procedure provided for in Article 258 of the Treaty on the Functioning of the European Union and which may have an impact on the finances of the State. These commissions are also recipients of an assessment of this financial impact.
These letters and notices are communicated to the chairpersons and rapporteurs general of these commissions, at their request, pursuant toArticle 57 of Organic Law No. 2001-692 of 1 August 2001 Financial laws. Unless agreed by the Government, the documents transmitted under this subparagraph shall not be made public.
When using an exemption under European tax law, the Government shall inform the Standing Committees on Finance of the National Assembly and the Senate.
The Government submits to Parliament, prior to the tabling of the financial bill for 2015, a report examining the consequences for the state budget of the existence of hybrid entities, as defined by the Organisation for Economic Co-operation and Development.
This report focuses on:
1° Provide encrypted data on the presence in France of hybrid entities;
2° To illustrate by specific examples the qualification of these entities by French law and by the law of the other States concerned, indicating which States are the most concerned and the most frequently used legal qualifications;
3° Measure the loss of tax revenues resulting, if any, from qualification differences;
4° Study ways to limit the tax benefits derived from these differences.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
II. OTHER MEASURES
Agriculture, food, forest
and Rural Affairs
By derogation frombefore last paragraph of Article L. 514-1 of the Rural and Maritime Fisheries Code, the maximum rate of increase in the tax product mentioned at I of Article 1604 of the General Tax Code collected by the Guyana Agriculture Board is set at 20% for the period between January 1, 2014 and December 31, 2017.
Official development assistance
I. ― The general tax code is amended as follows:
1° The VI of Article 302 bis K is thus written:
"VI. ― 1. The amounts referred to in the second and third paragraphs of II are the subject of an additional contribution, known as the solidarity tax on the airline tickets, collected, within the limits of the ceiling provided for in the I of Article 46 of Law No. 2011-1977 for 2012, by the Solidarity Fund for Development created by theArticle 22 of Act No. 2005-1720 of 30 December 2005 Corrigendum for 2005.
"The rate of this tax, collected according to the passenger's final destination, is fixed to:
"(a) 1,13 €, for each passenger on board to France, another Member State of the European Union, another State Party to the agreement on the European Economic Area or the Swiss Confederation;
"(b) €4.51 for each passenger on board to another State.
"These rates are borne, respectively, at €11.27 and at €45.07 when the passenger can benefit without additional cost on board services to which all passengers can not access free of charge.
“2. This tax is not collected when the passenger is in correspondence. is considered to be a passenger in correspondence who meets the following three conditions:
“(a) The arrival took place by air on the airport or on one of the airports belonging to the same airport system serving the same city or agglomeration;
“(b) The period between the scheduled hours of arrival and departure does not exceed twenty-four hours;
"(c) The final destination airport is distinct from the original one and is not part of the same airport system as mentioned in a.
"For the application of a, a decree specifies the airports being part of the same airport system.
“3. The solidarity tax on aeroplane tickets is controlled under the conditions set out in IV of this section and following the limitation periods of the right of resumption provided for inArticle L. 176 of the Tax Procedures Book tax on turnover.
“4. The solidarity tax on air tickets is recovered under the conditions set out in the V of this section. It is donated monthly to the French Development Agency. » ;
2° In the first paragraph of Article 1647, the words: "increase for the benefit of the solidarity fund for the development of the civil aviation tax" are replaced by the words: "an additional contribution, called the solidarity tax on the air tickets, for the benefit of the solidarity fund for development".
II. – I comes into force as of April 1, 2014 and applies to flights made on the same date.
Veterans, memory
and links with the Nation
I. ― The last paragraph of Article L. 253 bis of the Code of Military Disability Pensions and War Victims is supplemented by the words: ", including when these services have continued beyond 2 July 1962 as long as they have not experienced any interruptions".
II. ― I takes effect from January 1, 2014.
I. ― In the penultimate paragraph of Article L. 50 of the Code of Military Disability Pensions and War Victims, the number: "11,000" is replaced by the number: "10,000".
II. – The last two paragraphs of Article L. 50 of the Code of Military Disability Pensions and War Victims are applicable to pensions of surviving spouses and orphans in payment as of January 1, 2014, as of the request of the persons concerned.
Aunt second paragraph of Article 211 III and IV of Law No. 2010-1657 of 29 December 2010 for 2011, the word "three" is replaced by the word "four".
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
Culture
I. ― In the first paragraph of article L. 115-1 of the code of cinema and animated image, after the word "metropolitan" are inserted the words "or in overseas departments".
II. ― For sessions organized by the operators of film show establishments located in overseas departments, the tax rate provided at thearticle L. 115-1 of the code of cinema and animated image is set, for the years 2015 to 2020, by derogation from Article L. 115-2 of the same code, to:
1 %, from 1 January to 31 December 2015;
2%, from 1 January to 31 December 2016;
3%, from 1 January to 31 December 2017;
5%, from 1 January to 31 December 2018;
6.5%, from 1 January to 31 December 2019;
8%, from 1 January to 31 December 2020.
III. This section comes into force on January 1, 2015.
Ecology, sustainable development and mobility
I. ― At 2° of section 128 of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003), the year: "2013" is replaced by the year: "2015".
II. ― Section 136 of the Financial Act No. 2005-1719 of 30 December 2005 for 2006 is amended as follows:
1° In the second sentence of I, the rate: "90%" is replaced by the rate: "100%";
2° It is added an IX as follows:
« IX. ― Within the limit of 60 million euros, the major natural risk prevention fund mentioned at theArticle L. 561-3 of the Environmental Code may contribute to the financing of studies, equipment and work for the prevention of major natural hazards and the protection of inhabited places exposed to natural hazards, carried out or subsidized by the State, as soon as they were committed by the State before 1 January 2014. Ministers responsible for the economy, the budget and the environment jointly stop, within this limit, the list of operations that, entering its purpose, can be financed by this fund and the corresponding amounts. »
The II of Article 11 of Law No. 2009-1291 of 26 October 2009 on the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops is thus written:
“II. ― A decree in the Council of State sets the conditions for integration into the territorial public service of the workers of the parks and workshops mentioned in Article 10. This decree sets out the terms and conditions under which, among other things, employment frameworks, grades and levels of hospitality are determined, taking into account, on the one hand, the functions actually exercised, their classification, the wage level acquired for service seniority and, on the other hand, the qualifications they possess, certified by a recognized title or diploma or professional experience equivalent to the qualifications required for access to the employment frameworks concerned.
"In the cases provided for by the decree referred to in the first paragraph, a national classification commission is consulted on the proposal for integration made by the territorial authority of the host community. The organisation and composition of this commission are set by the same decree.
"The actual services previously performed as a worker in the parks and workshops of bridges and pavements and aerial bases are assimilated to services performed in the frameworks of integration jobs.
"The workers in the parks and workshops of bridges and pavements and air bases are affiliated with the National Pension Fund of local government officials from their integration into the employment frameworks of the territorial public service.
"The pension rights are acquired in each regime when the cumulative duration of the services performed by these agents prior to their integration as workers of the parks and workshops, bridges and pavements and air bases and after their integration into the employment frameworks of the territorial public service is at least two years. They include:
« 1° For services performed as affiliates to the National Pension Fund for Local Government Officers, a portion of the pension to be paid for this plan, which is liquidated on a prorated basis in the territorial public service;
« 2° For the services performed, prior to the integration into the territorial public service, as affiliated to the special pension fund of the workers of the industrial establishments of the State, a portion of pension to the charge of this regime, liquidated prorated to the time spent as a worker of the parks and workshops of the bridges and pavements and air bases. This share is calculated on the basis of the actual gross indiciary treatment that has been held for at least six months by the agent at the time of the executive write-off, increased by fixed and identical rates for all agents taking into account the performance premium and overtime.
"The officer is entitled to a guaranteed amount of pension if the sum of the pension shares mentioned in 1° and 2° is less. This guaranteed amount of pension is liquidated, according to the rules of the regime of the special pension fund of the workers of the industrial establishments of the State, from the reference hourly wage in force on the liquidation date, relating to the occupational classification that the agent could have achieved without competition or professional examination as a worker of the parks and workshops of the bridges and pavements and air bases, taking into account the duration of activity carried out between his integration into the public service In addition to taking into account the seniority premium, this salary is increased by fixed and identical rates for all agents taking into account the return premium and overtime.
"The guaranteed amount of pension is borne by the regime of the special pension fund of the workers of the industrial establishments of the State, deducting from the pension share taken over by the National Pension Fund of the agents of the local authorities to the share mentioned in the 1st.
"Integrated agents retain, as a personal measure, the benefit of the early departure regime for the workers of the State affected on work or jobs with particular risks of unwelcome in the pension system of the workers of the industrial establishments of the State. They may complete the service time required to benefit from this anticipated departure as long as they operate in the territorial community or in the grouping of territorial host authorities of the functions having, by their content, the same nature as those previously exercised.
"A decree in the Council of State specifies the modalities for the application of this II in respect of retirement. »
Officials and non-binding agents of the Department of the Sea recognized with certain occupational diseases caused by asbestos on a list prepared by decree of ministers responsible for labour and social security may apply for an early cessation of activity and receive a specific allowance that may be combined with a military pension and a temporary disability allowance.
The duration of the anticipated termination of activity shall be taken into account in the constitution and liquidation of pension rights of public servants, who are exempt from the payment of pension deductions.
A decree in the Council of State sets out the conditions for the application of this article, including the conditions of age and cessation of activity as well as the modalities of affiliation with the social security system.
All Territories, Housing and City
I. ― At the end of the first sentence of the seventh paragraph of Article L. 351-3 of the Construction and Housing Code and of first sentence of the third paragraph of Article L. 831-4 of the Social Security Code, the word "January" is replaced by the word "October".
II. ― After the sixth paragraph of Article L. 351-3 of the Construction and Housing Code, it is inserted a paragraph as follows:
"The assessment of flat-rate miscellaneous expenses may be subject to specific provisions, in order to take into account the existence of a specific agreement, for housing that has benefited from the resources provided by the fund established by Article L. 302-9-3. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-685 DC of 29 December 2013. ]
I. ― IV of Article 43 of Act No. 2012-1509 of 29 December 2012 for 2013 is thus written:
"IV. ― Union of Social Housing Economy mentioned in theArticle L. 313-18 of the Construction and Housing Code pays a contribution of 300 million euros in 2014 and 150 million euros in 2015 to the competent public accountant. To this end, the union calls resources from accredited bodies to collect the employer's participation in the construction effort referred to in Article L. 313-1 of the same code associated with it, prorated to the employer's payments for the year preceding the year for which the contribution is due.
"This contribution is paid by quarter by March 16, June 16, September 16 and December 16. It is allocated to the National Housing Assistance Fund referred to in Article L. 351-6 of the said Code. It is liquidated, ordonnated and recovered in accordance with the terms provided for the revenues of the state administrative institutions. »
II. ― Prior to January 20, 2014, each registered agency for the purpose of collecting employer participation in the construction effort shall transmit to the Minister responsible for housing a summary of the advances made in 2013 pursuant to the third paragraph of Article 43 of Law No. 2012-1509 of 29 December 2012 in its previous drafting of this Act, 2013, as well as a summary of employer payments referred to in the first paragraph of this Act.
The Minister shall notify each organization of the final contribution due under 2013. If the notified contribution exceeds the deposits made by the organization for 2013, the balance shall be paid by 1 March 2014. In case of overpayment, it is refunded to the organization by that same date.
The balance and the overpayment are liquidated, ordered and recovered in accordance with the terms provided for the revenues of the State administrative institutions.
I. ― Section 7-1 of Orientation Act No. 92-125 of 6 February 1992 on the territorial administration of the Republic is repealed.
II. ― Communities and Groups that benefited from the technical assistance provided for in 2013Article 7-1 of the Law of Guidance No. 92-125 of 6 February 1992 relating to the territorial administration of the Republic may obtain, no later than 31 December 2015, the support of the State services for the completion of the technical assistance missions that would require it, in accordance with the terms defined by an agreement signed between the representative of the State in the department and, as the case may be, the mayor or the president of the group.
III. This section comes into force on January 1, 2014.
School education
I. ― The education code is thus modified:
1° Section L. 351-3 is amended as follows:
(a) At the end of the first paragraph, the words: "education assistant recruited in accordance with the terms defined in the penultimate paragraph of Article L. 916-1" are replaced by the words: "accompanying students with disabilities recruited in accordance with the terms defined in Article L. 917-1";
(b) In the second sentence of the second paragraph, the words: "education assistant recruited under the conditions laid down in the first paragraph of Article L. 916-1" are replaced by the words: "accompanying students with disabilities recruited under the conditions laid down in Article L. 917-1";
(c) The third and fourth paragraphs are deleted;
2° The last two sentences of the first paragraph, the first sentence of the second paragraph and the penultimate paragraph of Article L. 916-1 are deleted;
3° Title I of Book IX of Part IV is supplemented by chapter VII, as follows:
“Chapter VII
“Specific provisions concerning accompanying persons
students with disabilities
"Art. L. 917-1.- Accompanying students with disabilities may be recruited to perform educational inclusion assistance functions, including outside school time. They are recruited by the State, by the educational institutions mentioned in Chapter II of Title I and in Part II of Book IV of Part II or by the institutions mentioned in Article L. 442-1. When recruited by these institutions, their recruitment comes after agreement of the Academic Director of National Education Services.
"Guids of students with disabilities may also be recruited to assist students with disabilities in the higher education institutions mentioned in Book VII, titles I, II, IV and V of Part III of this Code and for which assistance has been recognized as necessary by the commission referred to inArticle L. 146-9 of the Code of Social Action and Families.
"They may perform their duties in the institution that recruited them, in one or more other establishments, as well as, given the needs appreciated by the administrative authority, in one or more schools. In the latter case, school directors may participate in the recruitment procedure.
"They may be made available to local authorities under the conditions set out in Article L. 916-2 of this Code.
"The attendants of students with disabilities receive specific training for the performance of their duties, implemented in collaboration with associations to help families of children with disabilities. They may ask to validate the experience acquired under the conditions defined in the articles L. 2323-33, L. 6111-1, L. 6311-1, L. 6411-1 and L. 6422-1 Work code.
"They are recruited by contract for a maximum of three years, renewable within the maximum limit of six years. When the State enters into a new contract with a person who has worked for six years as a companion to students with disabilities in order to continue these missions the contract is indefinitely. For the assessment of the duration of the six years, the services performed in incomplete and part-time are considered to be full-time services. The services performed periodically are taken into account, provided that the duration of the interruptions does not exceed four months.
"The services performed as an education assistant to carry out functions to assist students with disabilities in their school inclusion are considered to be services performed as a companion to students with disabilities.
"The accompanying students with disabilities are governed by the general regulatory provisions applicable to State contractual agents for the application of theArticle 7 of Act No. 84-16 of 11 January 1984 bringing statutory provisions relating to the public service of the State, subject to derogations provided by the decree mentioned in the last paragraph of this article.
"The conditions for the application of this section are determined by decree, taken after notice of the ministerial technical committee of the Ministry for National Education. »
II. ― Until the entry into force of the decree referred to in the last paragraph of Article L. 917-1 of the Education Code, education assistants carrying out educational assistance missions for the inclusion of students with disabilities remain governed by the Decree No. 2003-484 of 6 June 2003 setting the conditions for recruitment and employment of educational assistants.
The State may propose an indefinite contract to the successful education assistants, effective 1 January 2013, at the end of six years of commitment to carry out missions to assist students with disabilities in their educational inclusion. This proposal shall be made no later than the end of the current contract of the personnel concerned, whether they are on duty or on leave provided for in the regulatory provisions applicable to them on the effective date of this Act.
The indefinite term contract proposed under the second paragraph of this II is governed by Article L. 917-1 of the Education Code. It provides for a quotity of working time at least equal to that provided for in the previous contract. It may provide for amendments to the terms relating to educational institutions where the agent is likely to exercise.
When the agent refuses the proposed contract, it is retained until the end of the current contract.
Section 67 of Act No. 2013-595 of 8 July 2013 on orientation and programming for the refoundation of the school of the Republic is amended as follows:
1° After the word: "half-day", the end of the 1st is deleted;
2° The last two sentences of 2° are deleted.
Financial management
and Human Resources
I. ― Section 105 of the Financial Act No. 2011-1977 of 28 December 2011 for 2012 is repealed.
II. – At the end of first sentence of Article 91 of Law No. 2009-1646 of 24 December 2009 the words "for a period of four years" are replaced by the words "and ends on December 31, 2015".
III. ― The first paragraph of the second paragraph of article 34 of Act No. 84-16 of 11 January 1984, which deals with statutory provisions relating to the public service of the State, is supplemented by a sentence thus written:
"The benefit of these provisions shall be subject to the transmission by the grievor, to his administration, of the notice of termination warranting the validity of the sick leave, within a period and in accordance with the penalties provided for under section 35. »
IV. ― The first paragraph of the second paragraph of section 57 of Act No. 84-53 of 26 January 1984, which deals with statutory provisions relating to the territorial public service, is supplemented by a sentence as follows:
"The benefit of these provisions is subject to the employee's transmission to his or her administration of the notice of termination of employment that warrants the validity of sick leave, within a period and in accordance with the penalties provided for under section 58. »
V. ― The first paragraph of the second paragraph of section 41 of Act No. 86-33 of 9 January 1986 on statutory provisions relating to the public hospital service is supplemented by a sentence as follows:
"The benefit of these provisions shall be subject to the transmission by the grievor, to his administration, of the notice of termination justifying the validity of the sick leave, within a period and according to the penalties provided for under section 42. »
VI. ― The III, IV and V of this Article shall enter into force on the date of publication of its terms and conditions of application and, by 1 July 2014.
I. ― The public institution known as the National Agency for the Compensation of Overseas French is dissolved as of January 1, 2014.
The property, rights and obligations of this institution are vested in the National Office of Veterans and War Victims.
II. ― Are repealed:
1° TheOrder No. 62-1106 of 19 September 1962 creating an Agency for the Defence of the Property and Interests of Returnees;
2° TheArticle 31 of Act No. 70-632 of 15 July 1970 relative to a national contribution to the compensation of the French dispossessed of property located in a territory previously under the sovereignty, protection or guardianship of France;
3° Section 21 of the Corrigendum Finance Act, 1977 (No. 77-1466 of 30 December 1977).
III. ― In the second paragraph of sections 18 and 28 of Act No. 70-632 of 15 July 1970 referred to above, the words: "the agency provided for in section 31" are replaced by the words: "the establishment provided for in section 31"Article L. 517 of the Code of Military Disability Pensions and War Victims "
Justice
I. ― Section 1635 bis Q of the General Tax Code is repealed effective January 1, 2014.
II. – The second and third paragraphs of section 21-1 of Act No. 71-1130 of 31 December 1971 on the reform of certain legal and judicial professions are deleted.
III. ― The value unit mentioned in third paragraph of Article 27 of Law No. 91-647 of 10 July 1991 Legal aid is set for missions completed as of January 1, 2015, at €22.84.
IV. ― Act No. 91-647 of 10 July 1991 is amended as follows:
1° The last two paragraphs of Article 27 are deleted;
2° Section 28 is amended as follows:
(a) After the word: "legal", the end of the first sentence is deleted;
(b) After the word: "completed", the end of the second sentence is deleted;
3° Section 37 is amended as follows:
(a) The second preambular paragraph reads as follows:
"In all proceedings, the judge condemns the party held at the expense, or who loses its trial, and not beneficiary of legal aid, to pay to the lawyer of the beneficiary of legal, partial or total assistance, an amount that he determines and which could not be less than the contributory share of the State, in respect of fees and expenses not included in the costs that the beneficiary of the aid would have exposed if he had not. The judge takes into account the fairness or economic situation of the convicted party. He may, even on his own behalf, for reasons derived from the same considerations, say that there is no reason for this conviction. » ;
(b) The third paragraph is amended to read:
the first sentence is deleted;
― at the beginning of the second sentence, the words: "If it" are replaced by the words: "If the aid recipient's lawyer";
(c) At the penultimate paragraph, the words: "specified in the third paragraph" are replaced by the words: "from the day the decision has passed into force of judgment";
4° At the end of the first paragraph of Article 64-2, the words "fixed by decree in the Council of State" are deleted;
5° The third part is supplemented by article 64-4 as follows:
"Art. 64-4.-The terms and the amount of the remuneration of the lawyer are determined in each bar by the rules of procedure.
"This regulation may provide that lawyers appointed or appointed on an ex officio basis shall, on a part-time basis, intervene in the measures referred to in the preceding sections, in accordance with the terms and conditions established by agreement with the order.
“An evaluation of these conventions is carried out annually by the Government. »
V. ―Article 21-1 of Act No. 71-1130 of 31 December 1971 Reforming certain legal and judicial professions and Article 28 of Act No. 91-647 of 10 July 1991 referred to above remain applicable, in their drafting in force as of 31 December 2013, to the contributions due, pursuant to Article 1635 bis Q of the General Tax Code, for the proceedings introduced until 31 December 2013.
VI. – The 1st of the IV comes into force on January 1, 2015.
A la first sentence of the first paragraph of Article 30 of Law No. 2007-291 of 5 March 2007 aiming to strengthen the balance of criminal proceedings, the word "seventh" is replaced by the word "eighth".
Outre-mer
I. ― Article L. 752-3-2 of the Social Security Code is amended as follows:
1° The 1° of the II is thus modified:
(a) At the end of the first sentence, the words "up to ten employees" are replaced by the words "less than eleven employees";
(b) In the second sentence, the words: "to exceed the threshold of ten" are replaced by the words: "to reach or exceed the threshold of eleven" and the second occurrence of the word: "ten" is replaced by the word: "11";
2° The III is thus amended:
(a) At the outset, a sub-item is added:
"A. ― For businesses mentioned in I of Article 244 quater C of the General Tax Code and, in respect of the remuneration set out in the fourth and fifth sentences of the same I, for the organizations referred to in Article 207 of the same code, the exemption shall be calculated in the following manner:"
(b) In the last sentence of the first paragraph, the number: "3.8" is replaced by the number: "2.6";
(c) In the first and second sentences of the second paragraph, the number: "2.2" is replaced by the number: "1.8" and, in the second sentence, the number: "3.8" is replaced by the number: "2.8";
(d) It is added a B as follows:
"B. ― For companies, employers and organizations other than those mentioned in A:
« 1° The hourly remuneration referred to in the last two paragraphs of the A from which the exemption becomes null is equal to 3.8 times the minimum wage of growth;
« 2° The threshold of the hourly remuneration referred to in the last paragraph of the A below which the remuneration is exempted within the limit of the part corresponding to the hourly pay equal to the minimum wage of growth increased by 40% is equal to 2.2 times the minimum wage of growth. » ;
3° The IV is thus amended:
(a) In the first paragraph, the reference: "in the last paragraph" is replaced by the references: "in the last two paragraphs";
(b) In the first and second sentences of the last paragraph, the number: "2.5" is replaced by the number: "2" and, in the second sentence, the number: "4.5" is replaced by the number: "3";
(c) It is added a paragraph to read:
"By derogation from the penultimate paragraph of this IV, for employers referred to in B of III of this article, the threshold of the hourly remuneration below which the remuneration is exempted within the limit of the share corresponding to the minimum wage of increase of 60% is equal to 2.5 times the minimum wage of growth and the hourly remuneration from which the exemption becomes zero is equal to 4.5 times the minimum wage of growth. »
II. ∙ The 2° and 3° of the I of this section apply to contributions due to remuneration paid as of 1 January 2014.
Research and higher education
I. ― In the first sentence of the first paragraph of Article 1383 D and first paragraph of Article 1466 D of the General Tax Codethe year: "2013" is replaced by the year: "2016".
II. ― The Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° At the G of Article 13, the year: "2013" is replaced by the year: "2016";
2° Section 131 is amended as follows:
(a) In I, after the word "rural" are inserted the words "and maritime fishing";
(b) In II, the reference: "L. 351-4" is replaced by the reference: "L. 5422-13" and, at the end, are added the words: "or the realization of prototype design operations or pilot installations of new products as defined at 6° of the k of the II of Article 244 quater B of the General Tax Code » ;
(c) After the word: "project", the end of the III is thus written: ", pre-competitive testing personnel and all other personnel directly assigned to the realization of prototype design operations or pilot installations of new products as defined at 6° of the k of the II of Article 244 quater B of the General Tax Code.
(d) The first paragraph of the V is thus amended:
– in the first sentence, the words: "at full rate until the last day of the third" are replaced by the words: "to the last day of the seventh";
– the second and third sentences are deleted.
III. – The second part of this article comes into force on January 1, 2014.
Relations with local authorities
The general code of territorial authorities is amended as follows:
1° In the second paragraph of Article L. 2334-1, the reference: "L. 1613-3" is replaced by the reference: "L. 1613-1";
2° In the second sentence of the last paragraph of the 4th paragraph of Article L. 2334-7, after the words "common and", the words " 0,75 times" are inserted;
3° After the article L. 2334-7-2, an article L. 2334-7-3 is inserted as follows:
"Art. L. 2334-7-3.-A effective 2014, the amount of the lump sum of the municipalities of the metropolis and the communes of the overseas departments, with the exception of those of the Department of Mayotte, is reduced by 588 million euros. This reduction is distributed among municipalities on a pro rata basis in the actual operating income of their main budget, lessened by product mitigations and the proceeds of the provision of personnel charged in the framework of the pooling of services between the public institution of inter-communal cooperation with clean taxation and its member municipalities, as recorded as of January 1, 2014 in the last available management accounts. If, for a municipality, the minoration exceeds the amount collected under the lump sum, the difference is taken from the compensations mentioned in the III of Article 37 of Act No. 2013-1278 of 29 December 2013 for 2014 or, if not, on the twelfths provided for in Article L. 2332-2 and II of Article 46 of Law No. 2005-1719 of 30 December 2005 2006 of the commune. » ;
4° After the ninth preambular paragraph of article L. 2334-13, a sub-item is inserted as follows:
"In 2014, the amounts allocated for the provision of urban solidarity and social cohesion and the provision of rural solidarity increased at least 60 million euros and 39 million euros respectively, compared to the amounts allocated in 2013. » ;
5° Article L. 3334-1 is supplemented by a paragraph as follows:
"As of 2014, the total operational staffing of the departments is equal to the amount allocated in 2013, less than 476 million euros. In 2014, this amount is lessened by the amount for staffing reductions to be anticipated in 2014 under theArticle 199-1 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities and increased by €10 million to reflect the increase in the equalization of departments. » ;
6° Article L. 3334-3 is supplemented by five paragraphs as follows:
"Since 2014, the amount of the lump sum of the metropolis and overseas departments, with the exception of the Department of Mayotte, is reduced by 476 million euros. This reduction is divided among the departments according to the product of their population, as defined in Article L. 3334-2, by a synthetic index. This synthetic index consists of:
“(a) The ratio between the per capita income of the department and the average per capita income of all departments. The population taken into account is that of the last census;
“(b) The ratio between the national average land tax rate on built properties for all departments and the rate of the department's tax. The selected rates are those of the year before the distribution year.
"The synthetic index is obtained by adding the amounts obtained in a and b by weighting the first by 70% and the second by 30%.
"If, for a department, the minoration exceeds the amount collected for the lump sum in 2014, the difference is taken from the compensations referred to in III of Article 37 of Act No. 2013-1278 of 29 December 2013 for 2014 or, if not, on the twelfths provided for in Article L. 3332-1-1. However, if, for the Paris department, the minoration exceeds the amount collected for the lump sum in 2014, the difference is taken from the compensations mentioned in the same III or, if not, from the lump sum of the Paris commune provided for in Article L. 2334-7. The Department of Paris reimburses the municipality of Paris, if any, the amount thus deducted from its lump sum. This refund is a mandatory expense from the Paris department, within the meaning of Article L. 3321-1. » ;
7° Section L. 3334-4 is amended as follows:
(a) In the second sentence of the second paragraph, the reference: "in the fourth paragraph" is replaced by the word: "to";
(b) The last paragraph is supplemented by a sentence as follows:
"In 2014, this amount is increased by at least 10 million euros. » ;
8° The first paragraph of Article L. 4332-4 is supplemented by a sentence as follows:
"Since 2014, the total amount of the overall operational staffing of the regions and the territorial community of Corsica is equal to that allocated in 2013, reduced by €184 million. » ;
9° Article L. 4332-7 is supplemented by six paragraphs as follows:
"Since 2014, the amount of the lump sum of the regions and the territorial community of Corsica is equal to the amount allocated in 2013, less than €184 million.
"The overseas regions are subject to a reduction in their lump-sum staffing under the following conditions:
« 1° The total amount of reductions supported by overseas regions is determined by applying to the total amount of the reduction in the lump sum of the regions and the territorial community of Corsica the ratio, reduced by 6%, between the population of overseas regions, as it results from the last census, and the population of all regions and the territorial community of Corsica;
« 2° This reduction is distributed among overseas regions on the basis of the total revenue from their main budget, as recorded as of January 1, 2014 in the last available management accounts.
"After the application of the reduction to the overseas regions scheduled for 1° and 2°, the decrease in the lump sum is distributed between the metropolitan regions and the territorial community of Corsica prorated to the total revenues of their main budget, as recorded as of January 1, 2014 in the last available management accounts.
"If, for a region or the territorial community of Corsica, the reduction exceeds the amount collected for the lump sum in 2014, the difference is taken from the compensations mentioned in the III of Article 37 of Act No. 2013-1278 of 29 December 2013 for 2014 or, if not, on the twelfths provided for in Article L. 4331-2-1. » ;
10° Article L. 5211-28 is supplemented by four paragraphs as follows:
"As of 2014, the amount of the intercommunity of public institutions of inter-communal cooperation in metropolis and overseas departments is reduced by €252 million. This reduction is distributed among public institutions of inter-communal cooperation with taxation pro rata of the actual operating income of their main budget, reduced by product mitigations and the proceeds of the provision of staff charged in the framework of the pooling of services between the public institution of inter-communal cooperation with clean taxation and its member communes, as noted in the last available management accounts as of January 1, 2014. If, for a public institution of inter-communal cooperation with clean taxation, the minoration exceeds the amount collected for inter-community endowment in 2014, the difference is taken from the compensations mentioned in III of Article 37 of Act No. 2013-1278 of 29 December 2013 for 2014 or, if not, on the twelfths provided for in Article L. 2332-2 and II of Article 46 of Law No. 2005-1719 of 30 December 2005 2006 of the public intercommunal cooperation institution.
"In the event of a difference between the perimeter of public inter-communal cooperation institutions with specific taxation as of January 1, 2014 and the perimeter observed at the date of the disposal of the management accounts, the actual operating income of each institution's main budget shall be:
« 1° In calculating, for each of the public institutions of intercommunal cooperation with specific taxation existing on the date of the termination of the management accounts, the share of the actual operating income of the principal budget of the establishment related to each member commune, by apportionment of the actual operating income of the principal budget of the establishment to the prorated share of the actual operating income of the main budget of the municipality in the total common revenues of the operation of the budget
« 2° Then by adding, for each of the establishments existing as of January 1, 2014, the share of the actual operating income of the main budget, calculated in accordance with the 1°, relating to the municipalities that this establishment consolidates. »
Section 3 of Chapter III of Title I of Book I of Part II of the Code is amended as follows:
1° The I of Article L. 2113-20 is supplemented by a sentence as follows:
"For a period of three years beginning on January 1, 2014, the provisions set out in section L. 2334-7-3 do not apply to the new municipalities referred to in section L. 2113-1 with a population of less than or equal to 10,000 inhabitants and created before January 1, 2016 and to the new municipalities created before the general renewal of municipal councils in 2014. » ;
2° Article L. 2113-22 is supplemented by a paragraph as follows:
"The new municipalities referred to in Article L. 2113-1 with a population of less than or equal to 10,000 inhabitants and created before January 1, 2016 as well as the new communes created before the general renewal of the municipal councils in 2014 shall, from the year of their creation, receive an allocation for the two parts of the national equalization endowment provided for in Article L. 2334-14-1 at least equal to the sum of the new powers »
I. ― The I of Article L. 2336-3 of the same code is amended as follows:
1° In the second paragraph (b) of 2°, the rate: "80%" is replaced by the rate: "75%" and the rate: "20%" is replaced by the rate: "25%";
2° At 3°, the rate "11%" is replaced by the rate "13%".
II. ― At the end of the first paragraph of 1° of Article L. 2336-5 of the same code, the number: " 0,75" is replaced by the number: "0.9".
III. ― Section II L. 2531-13 of the same code is amended as follows:
1° After the 1°, it is inserted a 2° as follows:
« 2° The sample, calculated to reach each year the amount set out in I of this section, is distributed among the contributing municipalities according to the product of a synthetic index carried to the square, multiplied by the population of the commune. This synthetic index is based on:
“(a) The relative gap between the per capita financial potential of the commune and the average per capita financial potential of the communes in the Ile-de-France region;
“(b) The relative difference between the per capita income of the municipality and half of the average per capita income of the municipalities of the Ile-de-France region. To determine per capita income, the population taken into account is that defined in the first paragraph of Article L. 2334-2.
"The synthetic sampling index is obtained by adding the amounts obtained in a and b, by weighting the first by 80% and the second by 20%. » ;
2° The 2° becomes the 3° and is thus modified:
(a) The first paragraph is as follows:
« 3° This sampling complies with the following conditions: »;
(b) At a rate: "10%" is replaced by the rate: "11%";
(c) It is added a f as follows:
“(f) For municipalities with a sample calculated in accordance with this II increase by more than 25 per cent compared with the sample taken in the previous year, the difference between the sample calculated and 125% of the sample taken in the previous year is divided by two. »
After article L. 3335-2 of the same code, an article L. 3335-4 is inserted as follows:
"Art. L. 3335-4.-I. ― It is established a solidarity fund for the departments of the Ile-de-France region. The funds are set at 60 million euros.
“II. ― For each department in the Ile-de-France region, a synthetic resource and expense index is calculated annually from the following reports:
« 1° Relationship between the average per capita financial potential of departments in the Ile-de-France region and the per capita financial potential of the department defined in Article L. 3334-6. The population taken into account is that defined in Article L. 3334-2;
« 2° Relationship between the average per capita income of the departments of the Ile-de-France region and the per capita income of the department. The income taken into account is the last known reference tax income;
« 3° Relationship between the proportion of total beneficiaries of active solidarity income whose resources are less than the lump sum mentioned in the 2° of Article L. 262-2 of the Code of Social Action and Families applicable to the home in the total population of the department, and the same proportion observed for all departments of Ile-de-France;
« 4° The ratio of the total number of housing beneficiaries, as defined in article L. 2334-17, to the total number of housing units in the department and the same proportion for all departments in Ile-de-France.
"The synthetic index of resources and loads is obtained by adding the ratios mentioned in 1°, 2°, 3° and 4°, by weighting the first to 50%, the second to 25%, the third to 15% and the fourth to 10%. It is calculated a median index for departments in the Ile-de-France region.
"III. ― The fund is financed from the resources of the departments of the Ile-de-France region, as follows:
« 1° Are contributors to the fund the departments of the Ile-de-France region whose synthetic index of resources and expenses defined in II is less than 95% of the median index;
« 2° The sample, calculated to reach each year the amount set out in I of this section, is distributed among the contributors according to the relative difference between 95% of the median index and the index of the contributor department, multiplied by the population of the department as defined in Article L. 3334-2. The sampling shall meet the following conditions:
“(a) The collection cannot exceed, for each department, half of the resources of the solidarity fund for the departments of the Ile-de-France region;
“(b) The sum of the levies under this III and those supported by the departments of the Ile-de-France region pursuant to articles L. 3335-1 and L. 3335-2 for the previous year may not exceed, for each department, 10% of the actual operating income of the department recorded in the management account for the biennium;
« 3° The sampling shall be carried out on the twelfths provided for in Article L. 3332-1-1.
"IV. ― After deducting an amount equal to the regularizations carried out the previous year, the funds are distributed among the departments of the Ile-de-France region as follows:
« 1° The departments of the Ile-de-France region, with an allocation for the fund, whose synthetic index of resources and expenses defined in II is greater than 95% of the median index;
« 2° The allocation to each of the departments in the Eligible Ile-de-France region is calculated based on the relative difference between the index of the recipient department and 95% of the median index, multiplied by the population of the department as defined in Article L. 3334-2;
« 3° Payments are made monthly from the date of notification.
"V. ― For the purposes of this article, unless otherwise stated, the population to be taken into account is that defined in the first paragraph of Article L. 3334-2.
"VI. ― A decree in the Council of State sets out the modalities for the application of this article. »
Article L. 2564-27 of the same code is amended as follows:
1° In the first paragraph, the words "in 2012 and 2013" are deleted;
2° The second paragraph is amended to read:
(a) At the end of the first sentence, the words: "€10,682,774 for the year 2012" are replaced by the words: "€10,531,615 for the year 2014";
(b) In the second sentence, the words: "the following year" are replaced by the words: "the following years";
3° The last two paragraphs are as follows:
"The appropriations of the endowment are allocated annually by the representative of the State to the municipalities, public institutions of inter-communal cooperation or to any legal entity of public law exercising jurisdiction over the construction and renovation of schools, in the form of grants, for the realization of individualized investments relating to the construction or renovation of schools.
"The grant shall not have the effect of taking over by the State all or part of the current operating expenses of the schools, such as the remuneration of the staff, the maintenance and supplies expenses and the various operating expenses corresponding to the competence of the community. » ;
4° Two subparagraphs are added:
"These grants must be notified in full during the first quarter of the calendar year.
"A decree sets out the modalities for the application of this article. »
Security
A la first sentence of the first paragraph of Article L. 1311-2 of the General Code of Territorial Communitiesthe year: "2013" is replaced, twice, by the year: "2017".
Solidarity, insertion
and Equal Opportunities
I. ― Article L. 851-1 II of the Social Security Code is amended as follows:
1° The first sentence of the second paragraph is as follows:
"The payment of aid is subject to the signing of a convention between the State and these managers. » ;
2° It is added a paragraph to read:
"For each area, the amount of assistance paid to the manager is determined on the one hand by the total number of places, as set out in the agreement referred to in the second paragraph of this II, and on the other hand by the actual occupation of these places. »
II. I comes into force on July 1, 2014.
For the year 2014, by exception to I of Article L. 262-24 of the Code of Social Action and Families, the National Active Solidarity Fund referred to in II of the same article shall fund all amounts paid under the active solidarity income allowance paid to persons referred to in Article L. 262-7-1 of the same code.
Labour and employment
I. ― Section 1 of Chapter III of Title IV of Book II of Part VI of the Labour Code is as follows:
“Section 1
"Learning Award
"Art. L. 6243-1.-The apprenticeship contracts entered into in companies with less than eleven employees are entitled to a premium paid by the region to the employer. The region determines the amount of this award, which cannot be less than €1,000 per training year, as well as its allocation terms. »
II. ― The 1st of section L. 6243-4 of the same code is repealed.
III. ― Management by the Regions and the Territorial Community of Corsica, pursuant toArticle L. 214-12 of the Education Code, of the premium mentioned in I is the subject of compensation from the State.
The amount of this compensation is determined on the basis of the number of apprentices who entered into a learning contract at the institutions of the region as of December 31, 2013 and an amount of €1,000 per apprentice and per training year. However, as a transitional measure, for the years 2014,2015 and 2016, the total amount of compensation paid by the State to the regions and the territorial community of Corsica is equal, respectively, to 2%, 60% and 96% of the amount as calculated under the first paragraph of this III.
IV. ― As a transitional measure and by derogation from I, apprenticeship contracts signed across all businesses before January 1, 2014 continue to be entitled to the payment of a regional premium to the employer under the following conditions:
1° For the first year of training, this premium is paid in accordance with the terms in force on the date of the contract signature;
2° For the second year of training, the amount of this premium is equal to €500 if the contract was entered into a company of at least eleven employees and is equal to €1,000 if the contract was entered into a company of less than eleven employees;
3° For the third year of training, the amount of this premium is equal to €200 if the contract was entered into a company of at least eleven employees and is equal to €1,000 if the contract was entered into a company of less than eleven employees.
V.-Support by the regions and the territorial community of Corsica, in accordance withArticle L. 214-12 of the Education Code, premiums provided for in the IV are compensated by the State.
The amount of this compensation is determined on the basis of the number of apprentices who entered into a learning contract in the establishments of the region before January 1, 2014, based on:
(a) For the first year of training, the average amount of premiums paid by each region, the territorial community of Corsica and the Department of Mayotte in 2012;
(b) From €1,000 for the second and third years of training, by apprentice hired in a company of less than eleven employees;
(c) From 500 € for the second year of training and 200 € for the third year of training, by apprentice hired in a company of at least eleven employees.
VI.-Section 134 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002) is repealed.
VII.-The 2nd of Article 23 of Law No. 2011-900 of July 29, 2011 of Corrigendum Finance for 2011 is thus amended:
1° After the e, it is inserted a f as follows:
“(f) Part of the planned funding III and V of Article 140 of Act No. 2013-1278 of 29 December 2013 Financial for 2014 in compensation for the care provided by the regions and the territorial community of Corsica for the payment of apprenticeship allowances; » ;
2° The f becomes the g;
3° In the last paragraph, the reference: "and e" is replaced by the references: ", e and f".
VIII. This section comes into force on January 1, 2014.
I. ― I of Article 19 of Law No. 2007-1786 of 19 December 2007 Social Security Funding for 2008 is supplemented by a sub-item:
"The exemptions provided for in the articles 15 and 16 Act No. 2005-157 of 23 February 2005 referred to above shall be subject to the decisive scale provided for in the I of Article L. 131-4-2 of the Social Security Code. »
II. – I applies to earnings and remuneration paid as of January 1, 2014.
I. ― Title III of Book I of Part 5 of the Labour Code is amended as follows:
1° Article L. 5132-2 is supplemented by a paragraph as follows:
"When the department participates in the financing of these financial aids, the President of the General Council concludes a convention with the structure concerned, in accordance with the terms set by decree. » ;
2° Section 2 of chapter II is supplemented by an article L. 5132-3-1 as follows:
"Art. L. 5132-3-1.-The Annual Agreement of Objectives and Means signed with the State, as provided for in Article L. 5134-19-4, contains a component relating to co-financing by the Department of Financial Assistance under Article L. 5132-2.
"In the event of agreement by the parties, this component sets out the forecasted number of aids co-financed by the department, the way in which these aids are attributed to the integration structures by the economic activity and associated financial amounts. It may also provide additional modalities for coordinating funding allocated to the integration sector through economic activity.
"In the absence of agreement by the parties on these points, the General Council shall participate in the financing of the financial aids referred to in Article L. 5132-2, for employers under Article 4 L. 5132-4 when these aids are allocated for the recruitment of employees who were, before their hiring, beneficiaries of the active solidarity income financed by the department.
"The participation referred to in the third paragraph of this article shall be determined, under conditions established by decree, by reference to the lump sum mentioned in the 2° of Article L. 262-2 of the Code of Social Action and Families applicable to an isolated person. In this case, the convention provides for the anticipated number of assistance provided to the workshops and placement sites for the hiring of these persons. » ;
3° Article L. 5134-19-4 is amended as follows:
(a) In the first paragraph, after the reference: "L. 5134-19-1", the words are inserted: "and the signature of the conventions provided for in Article L. 5132-2";
(b) The 3rd is supplemented by the words: "and in the structures of insertion by economic activity";
(c) In the last paragraph, after the first occurrence of the word "insertion", the words are inserted: "and financial aids to integration structures by economic activity";
4° The second paragraph of Article L. 5134-30-1 is deleted.
II. ― second paragraph of Article L. 5134-30-1 of the Labour Code, in its earlier drafting of this Act, remains applicable to work contracts entered into before 1 July 2014.
Traffic control
and road parking
Aunt first paragraph of Article 3 of Act No. 2010-1658 of 29 December 2010 for 2010 the word "three" is replaced by the word "five".
ANNOUNCEMENTS
E T A T A
(Art. 60 of the Law)
Paths and means
I. ― GENERAL BUDGET
(Thousands of euros)
| | 1. Tax revenues | |
| | 11. Income tax | 80 331 151 |
| 1101 | Income tax | 80 331 151 |
| | 12. Other direct taxes collected through the issuance of roles | 2 838 290 |
| 1201 | Other direct taxes collected through the issuance of roles | 2 838 290 |
| | 13. Corporate tax | 64 208 000 |
| 1301 | Corporate tax | 62 953 000 |
| 1302 | Social contribution to corporate profits | 1 255 000 |
| | 14. Other direct taxes and taxes assimilated | 13 531 720 |
| 1401 | Source deductions on certain non-commercial benefits and income tax | 623 000 |
| 1402 | Detainees at source and debits on household capital income and the debit on anonymous vouchers | 3 818 000 |
| 1403 | Benefits from real estate construction (Act No. 63-254 of 15 March 1963, art. 28-IV) | 0 |
| 1404 | Account due by companies for certain profits distributed (Act No. 65-566 of 12 July 1965, art. 3) | 232 000 |
| 1405 | Outstanding 25% off profit distributions | 0 |
| 1406 | Solidarity tax on fortune | 4 653 252 |
| 1407 | Tax on office premises, commercial and storage premises | 33 000 |
| 1408 | Removals on insurance companies | 96 000 |
| 1409 | Pay tax | 0 |
| 1410 | Minimum contribution of professional tax | 0 |
| 1411 | Contributions collected for employer participation in the construction effort | 18 000 |
| 1412 | Employers' participation fee for continuing vocational training | 24 000 |
| 1413 | Formal tax on precious metals, jewellery, art, collection and antiques | 122 070 |
| 1415 | Contribution of financial institutions | 0 |
| 1416 | Commercial Surface Tax | 0 |
| 1421 | National equalization of professional tax | 0 |
| 1497 | Cotisation on the added value of enterprises (temporary allocation to the State in 2010) | 0 |
| 1498 | Corporate Land Cotization (Temporary State Allocation in 2010) | 40 000 |
| 1499 | Other income | 3 872 398 |
| | 15. Domestic consumer tax on energy products | 13 306 158 |
| 1501 | Domestic consumer tax on energy products | 13 306 158 |
| | 16. Value-added tax | 191 552 870 |
| 1601 | Value-added tax | 191 552 870 |
| | 17. Registration, stamp, other indirect contributions and taxes | 20 642 136 |
| 1701 | Unpaid payments of receivables, rents, office prices | 550 000 |
| 1702 | Unsustainable trade funds | 168 000 |
| 1703 | Unrealized transfers of tangible furniture | 1 000 |
| 1704 | Unrealized transfers of real estate and buildings | 13 000 |
| 1705 | Free movement between live (donations) | 1 596 546 |
| 1706 | Deaths free of charge | 9 699 670 |
| 1707 | Real estate security contribution | 557 150 |
| 1711 | Other conventions and civil acts | 507 408 |
| 1712 | Judicial and extrajudicial acts | 0 |
| 1713 | Land advertising tax | 333 000 |
| 1714 | Special tax on insurance agreements | 118 599 |
| 1715 | Additional lease fee | 0 |
| 1716 | Other income and penalties | 150 381 |
| 1721 | Single stamp | 212 963 |
| 1722 | Company Vehicle Tax | 150,000 |
| 1723 | Acts and writings subject to dimensional stamp | 0 |
| 1725 | Hunting permit | 0 |
| 1751 | Import duties | 0 |
| 1753 | Other domestic taxes | 590 000 |
| 1754 | Other rights and miscellaneous income | 10 400 |
| 1755 | Fines and confiscations | 40 000 |
| 1756 | General tax on polluting activities | 504 300 |
| 1757 | Contributions to production on sugars | 0 |
| 1758 | Right of licence to pay tobacco debiters | 29 667 |
| 1761 | Tobacco Tax and Consumer Rights | 0 |
| 1766 | Guarantee of gold and silver materials | 0 |
| 1768 | Special tax on certain road vehicles | 173 204 |
| 1769 | Other rights and revenues in different titles | 4 141 |
| 1773 | Meat purchase tax | 0 |
| 1774 | Special tax on television advertising | 50 127 |
| 1776 | Health claims for slaughter and cutting | 52 173 |
| 1777 | Tax on certain advertising expenses | 31 000 |
| 1780 | Civil Aviation Tax | 82 000 |
| 1781 | Basic nuclear facilities tax | 579 356 |
| 1782 | Taxes on private radio stations and connections | 27 621 |
| 1785 | Products of games operated by La Française des jeux (hors paris sportifs) | 2 070 000 |
| 1786 | Abductions on the product of games in casinos | 734 000 |
| 1787 | Exceeding on the raw product of horse paris | 502 000 |
| 1788 | Lifting on sports betting | 149 000 |
| 1789 | Removal on online circle games | 72 000 |
| 1797 | Financial transactions tax | 701 823 |
| 1798 | Formal Impositions on Network Enterprises (Temporary assignment to the State in 2010) | 0 |
| 1799 | Other taxes | 181 607 |
| | 2. Non-tax revenues | |
| | 21. Dividends and assimilated recipes | 5 074 000 |
| 2110 | Products of State participation in financial enterprises | 1 927 000 |
| 2111 | Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés | 24 000 |
| 2116 | Products of State participation in non-financial enterprises and benefits of non-financial public institutions | 3 123 000 |
| 2199 | Other dividends and revenues assimilated | 0 |
| | 22. Products from the state domain | 1 955 000 |
| 2201 | Non-military public income | 245 000 |
| 2202 | Other public revenue | 122 000 |
| 2203 | Private income | 63 000 |
| 2204 | Radio frequency usage claims | 250,000 |
| 2209 | Payment by government of their budgetary rents | 1 165 000 |
| 2211 | Product of the cession of elements of the state real estate | 88 000 |
| 2212 | Other Asset Disposal Products | 1 000 |
| 2299 | Other income from the Domain | 21 000 |
| | 23. Sales of goods and services | 1 178 000 |
| 2301 | Reimbursement by the European Union of fees and taxes collected for the benefit of its budget | 528 000 |
| 2303 | Other cost of attitude and recovery | 507 000 |
| 2304 | Remuneration of benefits provided by public treasury services for the collection of savings | 60,000 |
| 2305 | Products of sale of various goods | 2,000 |
| 2306 | Products of the sale of various services | 66 000 |
| 2399 | Other income | 15 000 |
| | 24. Refunds and interest of loans, advances and other financial assets | 892 000 |
| 2401 | Interests in loans to foreign banks and states | 589 000 |
| 2402 | Interests in loans from the Economic and Social Development Fund | 2,000 |
| 2403 | Interests in advances to various government departments or agencies managing public services | 41 000 |
| 2409 | Interests of other loans and advances | 82 000 |
| 2411 | Reimbursable Advances under Conditions for Civil Aviation | 136 000 |
| 2412 | Other refundable advances under conditions | 8 000 |
| 2413 | Reversed in respect of claims guaranteed by the State | 13 000 |
| 2499 | Other refunds of advances, loans and other fixed receivables | 21 000 |
| | 25. Amendments, sanctions, penalties and prosecution fees | 1 380 000 |
| 2501 | Products of fines of traffic and road parking police | 454 000 |
| 2502 | Products of fines imposed by competition authorities | 400,000 |
| 2503 | Fines issued by other independent administrative authorities | 14 000 |
| 2504 | Recoverys pursued at the initiative of the Treasury Board | 15 000 |
| 2505 | Other monetary fines and convictions | 423 000 |
| 2510 | Prosecution costs | 70,000 |
| 2511 | Justice and proceeding costs | 1 000 |
| 2512 | Interests in moratoriums | 2,000 |
| 2513 | Penalties | 1 000 |
| | 26. Miscellaneous | 3 338 000 |
| 2601 | Reversements of Natixis | 100 000 |
| 2602 | Reversements of the French Company of Insurance for Foreign Trade | 500 000 |
| 2603 | Savings funds administered by the Caisse des dépôts et consignations | 1 100 000 |
| 2604 | Various products of the compensation of the State guarantee | 158 000 |
| 2611 | Products of diplomatic and consular Chancellery | 165 000 |
| 2612 | Claims and various products for control and management costs | 11 000 |
| 2613 | Deduction on mortgage conservative salaries | 0 |
| 2614 | Savings directive | 74 000 |
| 2615 | Commissions and cash expenses collected by the State as part of its activity | 1 000 |
| 2616 | Registration fees | 10 000 |
| 2617 | Recovery of compensation paid by the State for rental evictions | 11 000 |
| 2618 | Refund of tuition and accessories | 6 000 |
| 2620 | Indus recovery | 66 000 |
| 2621 | Non-value recovery | 210 000 |
| 2622 | Various payments from the European Union | 50 000 |
| 2623 | Refunds on Departmental Expenditures not Reinstatement of Credits | 50 000 |
| 2624 | Miscellaneous interests (excluding financial capital) | 34 000 |
| 2625 | Other recipes from abroad | 3,000 |
| 2626 | Reimbursement of certain land tax exemptions on unbuilt properties (Section 109 of the 1992 Finance Act) | 3,000 |
| 2627 | Debt recovery and similar income | 0 |
| 2697 | Accidental income | 210 000 |
| 2698 | Miscellaneous outputs | 346 000 |
| 2699 | Other miscellaneous outputs | 230,000 |
| | 3. Abductions on State revenues | |
| | 31. State revenues for the benefit of local authorities | 54 192 938 |
| 3101 | Excluding State revenues under overall operating staffing | 40 121 044 |
| 3102 | Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars | 0 |
| 3103 | State income recovery under special endowment for the housing of teachers | 20 597 |
| 3104 | Compensation for losses of professional tax and landmine levy of municipalities and their groupings | 25 000 |
| 3106 | State revenue removal for the benefit of the Value Added Tax Compensation Fund | 5 768 681 |
| 3107 | Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 750 734 |
| 3108 | locally elected | 65 006 |
| 3109 | Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 40 976 |
| 3110 | Compensation for the deletion of the pay share of the professional tax | 0 |
| 3111 | Departmental mobilization fund for insertion | 500 000 |
| 3112 | Departmental college equipment allocation | 326 317 |
| 3113 | Regional school equipment allocation | 661 186 |
| 3115 | Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 0 |
| 3117 | Solidarity Fund for Territorial Communities Affected by Natural Disasters | 10 000 |
| 3118 | Comprehensive construction and school equipment | 2 686 |
| 3119 | Exceptional removal of State revenues for the benefit of the Compensation Fund for the Value Added Tax | 0 |
| 3120 | Relay on the reform of the professional tax | 0 |
| 3122 | Compensation for professional tax reform | 3 324 422 |
| 3123 | Provision for transfers of local tax exemption compensations | 743 563 |
| 3124 | Guarantee of payment of departmental professional tax funds | 430 114 |
| 3125 | Removal on the revenues of the specific State for the benefit of the overall operating staffing | 0 |
| 3126 | Excluding on State revenues for the single endowment of compensation specific to the occupational tax | 291 738 |
| 3127 | Environmental protection and municipal road maintenance | 0 |
| 3128 | Compensation of taxed trade union products | 1 374 |
| 3130 | Compensation for the reform of the tax on vacant housing for municipalities and public institutions of intercommunal cooperation receiving the housing tax on vacant dwellings | 4,000 |
| 3131 | Compensation for the departmentalization process of Mayotte | 83 000 |
| 3132 | Exceptional correction of the calculations of the compensation allocation for the reform of the professional tax and of the collection or repayment under national funds of individual guarantee of resources | 22 500 |
| | 32. Abductions on State revenues for the benefit of the European Union | 20 224 087 |
| 3201 | Excluding State revenues to the European Union budget | 20 224 087 |
| | 4. Competition Fund | |
| | Evaluation of competition funds | 3 905 615 |
RECAPITULATION OF THE GLOBALLY
(Thousands of euros)
| | 1. Tax revenues | 386 410 325 |
| 11 | Income tax | 80 331 151 |
| 12 | Other direct taxes collected through the issuance of roles | 2 838 290 |
| 13 | Corporate tax | 64 208 000 |
| 14 | Other direct taxes and taxes assimilated | 13 531 720 |
| 15 | Domestic consumer tax on energy products | 13 306 158 |
| 16 | Value-added tax | 191 552 870 |
| 17 | Registration, stamp, other indirect contributions and taxes | 20 642 136 |
| | 2. Non-tax revenues | 13 817 000 |
| 21 | Dividends and assimilated recipes | 5 074 000 |
| 22 | Products from the state domain | 1 955 000 |
| 23 | Sales of goods and services | 1 178 000 |
| 24 | Refunds and interest of loans, advances and other financial assets | 892 000 |
| 25 | Amendments, sanctions, penalties and prosecution fees | 1 380 000 |
| 26 | Miscellaneous | 3 338 000 |
| | Total gross revenue (1 + 2) | 400 227 325 |
| | 3. Abductions on State revenues | 74 417 025 |
| 31 | State revenues for the benefit of local authorities | 54 192 938 |
| 32 | Abductions on State revenues for the benefit of the European Union | 20 224 087 |
| | Total revenues, net of levies (1 + 2 ― 3) | 325 810 300 |
| | 4. Competition Fund | 3 905 615 |
| | Evaluation of competition funds | 3 905 615 |
II. ― BUDGETS ANNEXES
(In euros)
| | Air control and operations | |
| 7010 | Sales of manufactured products and goods | 100 000 |
| 7061 | Road payments | 1 135 513 976 |
| 7062 | Oceanic Redevance | 12 489 370 |
| 7063 | Receipts for terminal air traffic services for the metropolis | 237 822 842 |
| 7064 | Receipts for oversea terminal services | 30 350 630 |
| 7065 | Road trips. Supervisory Authority | 10 900 000 |
| 7066 | Receipts for terminal air traffic services. Supervisory Authority | 2 600 000 |
| 7067 | Monitoring and certification claims | 32 865 250 |
| 7068 | Service benefits | 1 880 000 |
| 7080 | Other operating income | 2 850 000 |
| 7130 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 350 000 |
| 7501 | Civil Aviation Tax | 356 399 762 |
| 7502 | Seat charges and taxes collected on behalf of third parties | 5,820,000 |
| 7600 | Financial products | 320 000 |
| 7781 | Exceptional products excluding real estate transfers | 50 825 172 |
| 7782 | Exceptional products from real estate transfers | 3 800 000 |
| 7800 | Depreciation and provisions | 3,000 |
| 7900 | Other income | 0 |
| 9700 | Gross borrowing | 267 188 426 |
| 9900 | Other capital income | 0 |
| | Total income | 2 155 075 728 |
| | Competition Fund | 18 690 000 |
| | Official publications and administrative information | |
| 7000 | Sales of manufactured products, services, goods | 213 650 000 |
| 7100 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 0 |
| 7600 | Financial products | 0 |
| 7780 | Exceptional products | 1 000 000 |
| 7800 | Depreciation and provisions | 0 |
| 7900 | Other income | 0 |
| 9300 | Decrease in stocks at the end of management | 0 |
| 9700 | Gross borrowing | 0 |
| 9900 | Other capital income | 0 |
| | Total income | 214 650 000 |
| | Competition Fund | 0 |
III. ― SPECIAL ACCOUNTS
(In euros)
| | Assistance in the acquisition of clean vehicles | 269 900 000 |
| 01 | Product of additional tax on vehicle registration certificates | 269 900 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | Control of road traffic and parking | 1 402 396 000 |
| | Section: Automated Control | 239 000 000 |
| 01 | Amendments perceived by the automated control-sanction system | 239 000 000 |
| | Miscellaneous or accidental income | 0 |
| | Section: Road traffic and parking | 1 163 396 000 |
| 03 | Amendments perceived by the automated control-sanction system | 170,000 |
| 04 | Formal amendments of the traffic police and major lump-sum fines resulting from offences found by the automated screening system and traffic police regulations | 993 396 000 |
| 05 | Miscellaneous or accidental income | 0 |
| | Agricultural and rural development | 125 500 000 |
| 01 | Revenue tax of farms | 125 500 000 |
| 03 | Miscellaneous or accidental income | 0 |
| | Financing community support for rural electrification | 377 000 000 |
| 01 | Contribution of public distribution network managers | 377 000 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | National financing for development and modernization of learning | 774 000 000 |
| 01 | Fraction of the learning tax quota | 460 000 000 |
| 02 | Additional contribution to learning | 314 000 000 |
| 03 | Miscellaneous or accidental income | 0 |
| | State real estate management | 470 000 000 |
| 01 | Products of real estate transfers | 470 000 000 |
| | Management and development of resources derived from the use of the Hertz spectrum, of State telecommunications systems and infrastructure | 11 000 |
| 01 | Produced royalties paid by private operators for the use of frequency bands released by emotional departments | 11 000 |
| 02 | Cession of the usufruct of all or part of the satellite military communication systems | 0 |
| 04 | Product of the disposal of the usufruct of all or part of the radio communication systems of the State services, under the conditions established by the Financial Law for 2013 | 0 |
| 05 | Produced royalties of government occupancy resulting from authorizations to use high points of telecommunications networks and transmission of state services, under the conditions established by the Financial Law for 2013 | 0 |
| 06 | General budget payments | 0 |
| | France's participation in the debt of Greece | 399 000 000 |
| 01 | Output of contributions by the Bank of France | 399 000 000 |
| | State financial participation | 10 011 744 000 |
| 01 | Product of transfers, by the State, of securities, shares or rights of companies held directly | 4 978 000 |
| 02 | Reversed products, in all forms, resulting from transfers of securities, shares or corporate rights indirectly held by the State | 0 |
| 03 | Reversed capital holdings and capital reduction or liquidation products | 0 |
| 04 | Refund of receivables related to financial participation | 2,000 |
| 05 | Refund of receivables related to other investments, the State, of a heritage nature | 20 000 |
| 06 | General budget payments | 5 011 744 000 |
| | Pensions | 57 256 972 721 |
| | Section: Civil and Military Pensions and Temporary Disability Allowances | 53 111 20 000 |
| 01 | Civilian personnel: pension deductions: State agents and detached agents in a state administration on a pensionable job | 3 470 300 000 |
| 02 | Civilian personnel: pension deductions: detached officers in a state administration on a job not leading to pension | 6 700 000 |
| 03 | Civilian personnel: pension deductions: public establishment agents and public-school workers on a pensionable job | 617 800 000 |
| 04 | Civilian personnel: pension deductions: community and local government employees on a pensionable job | 34 000 |
| 05 | Civilian personnel: pension deductions: non-state workers on a job that does not lead to pension (excluding France Telecom and La Poste) | 54 100 000 |
| 06 | Civilian personnel: pension deductions: France Télécom's own agents and France Télécom's dependants | 194 000 000 |
| 07 | Civilian personnel: pension allowances and entitlements | 231 500 000 |
| 08 | Civilian personnel: pension deductions: Auxiliary service validation: agent share: retroactive deductions, general plan payments, other basic plans and IRCANTEC | 58 000 |
| 09 | Civilian personnel: pension deductions: buyback of years of study | 2 600 000 |
| 10 | Civilian personnel: pension deductions: State agents and detached agents in a state administration: part-time pay outages and gradual cessation of activity | 18 100 000 |
| 11 | Civilian personnel: pension deductions: agents of public institutions and non-state agents: part-time salary overtakings and phased cessation of activity | 18 500 000 |
| 12 | Civilian personnel: pension deductions: La Poste personnel and La Poste personnel | 269 600 000 |
| 14 | Civilian personnel: pensions: clean and detached from the budget | 28 400 000 |
| 21 | Civilian personnel: contributions by employers: State agents and detached agents in a state administration on a pensionable job (excluding temporary disability allowance) | 28 250 20 000 |
| 22 | Civilian personnel: employer contributions: seconded officers in a state administration on a job that does not lead to pension (except temporary disability allowance) | 52 900 000 |
| 23 | Civilian personnel: employer contributions: public establishment agents and public-school workers on a pensionable job | 5 167 20 000 |
| 24 | Civilian personnel: employer contributions: local community workers and public institutions on a pensionable job | 245 700 000 |
| 25 | Civilian personnel: contributions from employers: non-state workers on a job that does not lead to pension (excluding France Télécom and La Poste) | 393 200 000 |
| 26 | Civilian personnel: contributions by employers: agents of France Télécom and agents detached to France Télécom | 792 000 000 |
| 27 | Civilian personnel: contributions by employers: pensionable allowances and allowances | 927 300 000 |
| 28 | Civilian personnel: employer contributions: validation of auxiliary services: employer share: employer complement, general plan payments, other basic plans and IRCANTEC | 51 500 000 |
| 32 | Civilian personnel: employer contributions: La Poste's own agents and La Poste's seconded officers | 1 098 40 000 |
| 33 | Civilian personnel: employer contributions: temporary disability allowance | 142 100 000 |
| 34 | Civilian personnel: contributions by employers: clean and detached from the budgets | 228 200,000 |
| 41 | Military personnel: pension deductions: State agents and detached agents in a state administration on a pensionable job | 680 800 000 |
| 42 | Military personnel: pension deductions: detached officers in a state administration on a job not leading to pension | 180,000 |
| 43 | Military personnel: pension deductions: public establishment agents and public-school workers on a pensionable job | 40 000 |
| 44 | Military personnel: pension deductions: community and local government employees on a pensionable job | 430 000 |
| 45 | Military personnel: pension deductions: non-state workers on a job that does not lead to pension (excluding France Telecom and La Poste) | 1 700 000 |
| 47 | Military personnel: pension deductions: pension benefits and allowances | 56,250,000 |
| 48 | Military personnel: pension deductions: Auxiliary service validation: agent share: retroactive deductions, General Plan payments, other basic plans and IRCANTEC | 300,000 |
| 49 | Military personnel: pension deductions: buyback of years of study | 1 600 000 |
| 51 | Military personnel: contributions by employers: State agents and detached agents in a state administration on a job leading to pension | 8 848 700 000 |
| 52 | Military personnel: contributions by employers: agents detached from a state administration on a job not leading to pension | 2 400 000 |
| 53 | Military personnel: employer contributions: public establishment agents and public-school workers on a pensionable job | 30 000 |
| 54 | Military personnel: employer contributions: local community workers and public institutions on a pensionable job | 3 280 000 |
| 55 | Military personnel: employers' contributions: non-state workers on a job that does not lead to pension (excluding France Télécom and La Poste) | 8,890,000 |
| 57 | Military personnel: employer contributions: pensionable allowances and allowances | 571 000 000 |
| 58 | Military personnel: employer contributions: validation of auxiliary services: employer share: employer complement, general plan payments, other basic plans and IRCANTEC | 200,000 |
| 61 | Other income (central): National Pension Fund for Local Government Officers: Transfer under theArticle 59 of Act No. 2009-1673 of 30 December 2009 2010 | 562 100 000 |
| 62 | Other income (central): La Poste : payment de la contribution extraordinaire de l'Etablissement public national de financement des pensions de La Poste | 0 |
| 63 | Miscellaneous income (central administration): Old-age solidarity fund payments for the increase of minimum age: civilian personnel | 1 000 000 |
| 64 | Miscellaneous income (central administration): Old-age solidarity fund payments for the increase of minimum age: military personnel | 0 |
| 65 | Other income (central administration): general population compensation: civilian and military personnel | 0 |
| 66 | Other income (central administration): specific demographic compensation: civilian and military personnel | 0 |
| 67 | Miscellaneous income: recovery of pension indus: civilian personnel | 15 000 |
| 68 | Miscellaneous income: recovery of pension indus: military personnel | 5,000 |
| 69 | Other income | 0 |
| | Section: Workers of State Industrial Establishments | 1 865 244 686 |
| 71 | Salary and employer contributions | 491 900 000 |
| 72 | Contribution to the Special Fund for Workers' Pensions of State Industrial Establishments and the Fund for Work Accident Benefits of Civil Workers of Military Institutions | 1 320 644 686 |
| 73 | Generalized and specific interregime compensation | 47 400 000 |
| 74 | Other income | 2 100 000 |
| 75 | Other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 3,200,000 |
| | Section: Military Disability Pensions and War Victims and Other Pensions | 2 280 528 035 |
| 81 | Retiring of the Fighter: General Budget Participation | 807 940 000 |
| 82 | Retiring of the Fighter: Other Ways | 0 |
| 83 | Funding for the treatment of members of the Legion of Honour: participation of the General Budget | 229 100 |
| 84 | Funding for the treatment of members of the Legion of Honour: other means | 0 |
| 85 | Financing of the treatment of persons decorated with the Military Medal: participation of the General Budget | 534 400 |
| 86 | Financing the treatment of persons decorated with the Military Medal: other means | 0 |
| 87 | Military Disability Pension Funding: General Budget Participation | 1 426 030 000 |
| 88 | Military Disability Pension Funding: Other Ways | 0 |
| 89 | Alsace-Lorraine pension financing: general budget participation | 15 900 000 |
| 90 | Alsace-Lorraine pension financing: other means | 0 |
| 91 | Funding for the recognition of former petitioners: participation of the general budget | 16 200 000 |
| 92 | Funding of pensions for former employees of the Franco-Ethiopian railway: participation of the general budget | 59 782 |
| 93 | Funding of fire-fighters and former passive defence officers victims of accidents: general budget participation | 13 174 753 |
| 94 | Financing of the ORTF pension: participation of the general budget | 460 000 |
| 95 | Funding for pensions of former employees of the Franco-Ethiopian railway: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 96 | Funding for firefighters and former passive defence officers who were victims of accidents: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 97 | Financing of the ORTF pension: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 98 | Financing of the ORTF pension: miscellaneous income | 0 |
| | National passenger transport services | 309,000 |
| 01 | Contribution of territorial solidarity | 90 000 |
| 02 | Fraction of the land use tax | 19 000 |
| 03 | Miscellaneous or accidental income | 0 |
| 04 | Tax on the outcome of railway companies | 200,000 |
| | Total | 71 406 512 721 |
IV. ― FINANCIAL ASSESSMENT
(In euros)
| | International monetary agreements | 0 |
| 01 | Refunds of calls for convertibility guarantee for the West African Monetary Union | 0 |
| 02 | Refunds of calls for a guarantee of convertibility regarding the Central African Monetary Union | 0 |
| 03 | Refunds of calls for a guarantee of convertibility concerning the Union of the Comoros | 0 |
| | Advances to various State services or agencies managing public services | 7 548 428 293 |
| 01 | Reimbursement of advances in the pre-financing of community aids in the common agricultural policy | 7 200,000 |
| 03 | Reimbursement of advances to separate government agencies and public service manager | 145 583 108 |
| 04 | Reimbursement of advances to State services | 202 845 185 |
| 05 | Reimbursement of Benfluorex Victim Compensation Grants | 0 |
| | Public audiovisual advances | 3 551 099 588 |
| 01 | Income | 3 551 099 588 |
| | Advances to territorial authorities | 98 047 438 990 |
| | Section: Advances to Public Communities and Institutions and New Caledonia | 0 |
| 01 | Refund of advances in section 70 of the Act of March 31, 1932 andArticle L. 2336-1 of the General Code of Territorial Communities | 0 |
| 02 | Reimbursement of advances in section 14 of Act No. 46-2921 of 23 December 1946 andArticle L. 2336-2 of the General Code of Territorial Communities | 0 |
| 03 | Refund of advancesArticle 34 of Act No. 53-1336 of 31 December 1953 (Special advances on budgetary revenues) | 0 |
| 04 | Advances to New Caledonia | 0 |
| | Section: Advances in the amount of tax returned to the regions, departments, municipalities, institutions and various agencies | 98 047 438 990 |
| 05 | Income | 98 047 438 990 |
| | Advances to social security agencies | 12 692 000 |
| 01 | Income | 12 692 000 |
| | Loans to foreign States | 700 480 249 |
| | Section: Loans to foreign States, the Emerging Country Reserve, to facilitate the implementation of infrastructure projects | 356 700 000 |
| 01 | Reimbursement of loans to foreign states, the Emerging Country Reserve | 356 700 000 |
| | Section: Loans to foreign states for debt consolidation to France | 181 298 516 |
| 02 | Refund of Treasury Loans | 181 298 516 |
| | Section: Loans to the French Development Agency to promote economic and social development in foreign States | 162 481 733 |
| 03 | Refund of loans granted by the French Development Agency | 162 481 733 |
| | Section: Loans to Member States of the euro zone | 0 |
| 04 | Refund of loans granted to Member States of the European Union whose currency is the euro | 0 |
| | Loans and advances to private individuals or organizations | 19 318 000 |
| | Section: Loans and advances for the housing of state agents | 450 000 |
| 02 | Advances to State agents for habitat improvement | 0 |
| 04 | Advances to State officials abroad for the rental of a housing | 450 000 |
| | Section: Loans for Economic and Social Development | 18 868 000 |
| 06 | Loans for economic and social development | 15 239 000 |
| 07 | Loans to the automotive sector | 3 629 000 |
| 09 | Loans to small and medium-sized enterprises | 0 |
| | Total | 122 558 765 120 |
E T A T B
(Art. 61 of the Law)
General budget allocation by mission and programme
GENERAL BUDGET
(In euros)
| External action of the State | 2 942 042 207 | 2 949 442 207 |
| Action by France in Europe and the world | 1 840 499 521 | 1 847 899 521 |
| Title 2 | 608 185 179 | 608 185 179 |
| Cultural diplomacy and influence | 725 530 123 | 725 530 123 |
| Title 2 | 79 631 819 | 79 631 819 |
| French abroad and consular affairs | 376 012 563 | 376 012 563 |
| Title 2 | 218 873 463 | 218 873 463 |
| General and territorial administration of the State | 2 840 909 775 | 2 738 631 578 |
| Territorial administration | 1 726 951 428 | 1 725 291 446 |
| Title 2 | 1 530 845 243 | 1 530 845 243 |
| Political, religious and associative life | 312 324 452 | 312 965 191 |
| Title 2 | 29 546 081 | 29 546 081 |
| Conduct and leadership of interior policies | 801 633 895 | 700 374 941 |
| Title 2 | 391 668 541 | 391 668 541 |
| Agriculture, food, forest and rural affairs | 2 993 066 201 | 3 195 167 650 |
| Economics and sustainable development of agriculture and territories | 1 451 814 345 | 1 625 951 225 |
| Forest | 317 179 351 | 334 543 920 |
| Safety and sanitary quality of food | 503 142 155 | 503 142 155 |
| Title 2 | 286 154 401 | 286 154 401 |
| Conduct and leadership of agriculture policies | 720 930 350 | 731 530 350 |
| Title 2 | 639 200 142 | 639 200 142 |
| Official development assistance | 4 163 464 054 | 2 898 922 032 |
| Economic and financial assistance for development | 2 360 120 755 | 1 109 890 190 |
| Solidarity with developing countries | 1 803 343 299 | 1 789 031 842 |
| Title 2 | 206 163 873 | 206 163 873 |
| Veterans, memory and ties with the Nation | 2 965 315 208 | 2 968 715 208 |
| Relationship between the Nation and its army | 113 431 921 | 117 431 921 |
| Title 2 | 75 149 340 | 75 149 340 |
| Recognition and reparation for the fighting world | 2 747 267 290 | 2 747 267 290 |
| Compensation for victims of anti-Semitic persecution and barbarism during the Second World War | 104 615 997 | 104 015 997 |
| Title 2 | 1 625 236 | 1 625 236 |
| Council and State control | 645 075 458 | 630 814 917 |
| State Council and other administrative courts | 386 526 021 | 375 076 021 |
| Title 2 | 310 146 021 | 310 146 021 |
| Economic, Social and Environmental Council | 42 649 998 | 38 499 998 |
| Title 2 | 32 734 998 | 32 734 998 |
| Court of accounts and other financial jurisdictions | 215 080 764 | 216 420 223 |
| Title 2 | 187 955 383 | 187 955 383 |
| High Council for Public Finance | 818 675 | 818 675 |
| Title 2 | 368 675 | 368 675 |
| Culture | 2 575 249 076 | 2 589 551 885 |
| Heritage | 761 078 604 | 746 560 927 |
| Creation | 726 516 243 | 747 195 237 |
| Transmission of knowledge and democratization of culture | 1 087 654 229 | 1 095 795 721 |
| Title 2 | 657 620 931 | 657 620 931 |
| Defence | 41 898 608 468 | 38 920 595 198 |
| Environment and forward-looking defence policy | 1 977 055 072 | 1 976 933 968 |
| Title 2 | 644 067 169 | 644 067 169 |
| Preparation and use of forces | 22 673 341 233 | 22 187 104 180 |
| Title 2 | 15 237 511 306 | 15 237 511 306 |
| Support for defence policy | 3 566 516 262 | 2 978 656 342 |
| Title 2 | 1 209 560 817 | 1 209 560 817 |
| Force equipment | 12 181 695 901 | 10 277 900 708 |
| Title 2 | 1 919 929 017 | 1 919 929 017 |
| Technological Excellence of Defence Industries | 1 500 000 000 | 1 500 000 000 |
| Government Action Directorate | 1 386 672 985 | 1 345 237 914 |
| Coordination of government work | 543 615 980 | 551 924 452 |
| Title 2 | 179 504 604 | 179 504 604 |
| Protection of rights and freedoms | 98 919 233 | 94 476 225 |
| Title 2 | 57 881 597 | 57 881 597 |
| Mutualized means of disconcerted administrations | 594 137 772 | 548 837 237 |
| Title 2 | 106 827 046 | 106 827 046 |
| State digital transition and public action modernization | 150,000 | 150,000 |
| Ecology, sustainable development and mobility | 10 220 855 052 | 9 748 991 271 |
| Transport infrastructure and services | 3 634 729 333 | 3 662 674 677 |
| Maritime safety and affairs, fisheries and aquaculture | 191 657 080 | 192 611 099 |
| Weather | 208 261 233 | 208 261 233 |
| Landscapes, water and biodiversity | 277 164 908 | 276 033 928 |
| Geographical and cartographical information | 96 960 029 | 96 960 029 |
| Risk prevention | 381 994 414 | 249 209 686 |
| Title 2 | 40 658 571 | 40 658 571 |
| Energy, climate and post-mines | 590 530 752 | 595 791 076 |
| Conduct and leadership of sustainable ecology, development and mobility policies | 2 899 557 303 | 2 527 449 543 |
| Title 2 | 1 992 489 100 | 1 992 489 100 |
| Innovation for the Ecological and Energy Transition | 1 100 000 000 | 1 100 000 000 |
| Industrial projects for the ecological and energy transition | 470 000 000 | 470 000 000 |
| Sustainable cities and territories | 370 000 000 | 370 000 000 |
| Economy | 3 640 667 529 | 3 646 723 227 |
| Business and tourism development | 1 012 767 924 | 1 023 185 165 |
| Title 2 | 414 153 775 | 414 153 775 |
| Economic statistics and studies | 461 310 283 | 456 948 740 |
| Title 2 | 382 583 687 | 382 583 687 |
| Economic and Fiscal Strategy | 491 589 322 | 491 589 322 |
| Title 2 | 152 312 310 | 152 312 310 |
| Industrial projects | 420 000 | 420 000 |
| Innovation | 690 000 000 | 690 000 000 |
| Digital economy | 565 000 000 | 565 000 000 |
| All Territories, Housing and City | 8 306 346 304 | 8 121 986 705 |
| Prevention of exclusion and inclusion of vulnerable persons | 1 315 843 037 | 1 315 843 037 |
| Access to housing assistance | 5 104 782 759 | 5 104 782 759 |
| Urbanism, territories and habitat improvement | 576 167 131 | 401 095 631 |
| City policy | 505 466 036 | 496 177 937 |
| Title 2 | 21 557 037 | 21 557 037 |
| Conduct and piloting of policies on equality of territories, housing and the city | 804 087 341 | 804 087 341 |
| Title 2 | 804 087 341 | 804 087 341 |
| State financial commitments | 47 602 318 720 | 50 864 195 720 |
| Debt and State treasury (evaluative credits) | 46 654 000 | 46 654 000 |
| State guarantees appeals (evaluative credits) | 208 40 000 | 208 40 000 |
| Savings | 568 918 720 | 569 051 720 |
| Majoration of rents | 171,000 | 171,000 |
| Capital allocation of the European Stability Mechanism | 0 | 3 261 744 000 |
| Capital increase of the European Investment Bank | 0 | 0 |
| School education | 65 136 503 431 | 64 963 918 033 |
| Public education of the first degree | 19 260 347 719 | 19 260 347 719 |
| Title 2 | 19 225 095 572 | 19 225 095 572 |
| Public secondary school education | 30 470 238 277 | 30 470 238 277 |
| Title 2 | 30 361 959 387 | 30 361 959 387 |
| Life of the student | 4 495 753 318 | 4 428 713 318 |
| Title 2 | 1 928 985 154 | 1 928 985 154 |
| Private education of the first and second levels | 7 101 781 710 | 7 101 781 710 |
| Title 2 | 6 361 836 394 | 6 361 836 394 |
| Support for national education policy | 2 315 647 482 | 2 210 102 084 |
| Title 2 | 1 451 282 046 | 1 451 282 046 |
| Success internships | 150,000 | 150,000 |
| Agricultural technical education | 1 342 734 925 | 1 342 734 925 |
| Title 2 | 862 424 617 | 862 424 617 |
| Financial and human resources management | 11 649 607 898 | 11 426 187 864 |
| Tax and financial management of the state and local public sector | 8 553 303 239 | 8 348 768 239 |
| Title 2 | 7 163 766 163 | 7 163 766 163 |
| Public Finance Strategy and State Modernization | 226 155 769 | 225 945 209 |
| Title 2 | 83 780 005 | 83 780 005 |
| Conduct and management of economic and financial policies | 879 957 147 | 881 100 711 |
| Title 2 | 442 195 999 | 442 195 999 |
| Trade facilitation and security | 1 630 566 625 | 1 595 307 781 |
| Title 2 | 1 135 557 767 | 1 135 557 767 |
| Maintenance of state buildings | 158 775 659 | 168 775 659 |
| Public service | 200 849 459 | 206 290 265 |
| Title 2 | 250,000 | 250,000 |
| Immigration, asylum and integration | 647 422 700 | 658 786 200 |
| Immigration and asylum | 586 657 000 | 597 457 000 |
| Integration and access to French nationality | 60 765 700 | 61 329 200 |
| Justice | 7 579 417 436 | 7 806 026 126 |
| Justice | 3 182 154 109 | 3 110 355 756 |
| Title 2 | 2 160 513 015 | 2 160 513 015 |
| Prison administration | 2 842 411 247 | 3 229 541 959 |
| Title 2 | 2 015 731 461 | 2 015 731 461 |
| Judicial protection of youth | 779 182 624 | 783 182 624 |
| Title 2 | 455 334 640 | 455 334 640 |
| Access to law and justice | 367 999 166 | 367 999 166 |
| Conduct and leadership of justice policy | 403 875 724 | 310 762 914 |
| Title 2 | 133 316 647 | 133 316 647 |
| Higher Council of the Judiciary | 3 794 566 | 4 183 707 |
| Title 2 | 2 790 782 | 2 790 782 |
| Media, book and cultural industries | 864 964 038 | 811 170 138 |
| Press | 257 071 514 | 257 071 514 |
| Book and cultural industries | 315 592 168 | 261 798 268 |
| Contribution to audiovisual and radio diversity | 141 662 529 | 141 662 529 |
| External audiovisual action | 150 637 827 | 150 637 827 |
| Outre-mer | 2 145 102 127 | 2 057 554 309 |
| Overseas employment | 1 402 398 091 | 1 386 099 591 |
| Title 2 | 144 874 683 | 144 874 683 |
| Overseas living conditions | 742 704 036 | 671 454 718 |
| Policy of the Territories | 306 750 942 | 319 128 720 |
| Impulsion and coordination of land use policy | 269 922 647 | 281 099 445 |
| Title 2 | 19 474 417 | 19 474 417 |
| Territorial interventions of the State | 36 828 295 | 38 029 275 |
| Public authorities | 989 987 362 | 989 987 362 |
| Presidency of the Republic | 101 660 000 | 101 660 000 |
| National Assembly | 517 890 000 | 517 890 000 |
| Senate | 323 584 600 | 323 584 600 |
| The parliamentary chain | 35 210 162 | 35 210 162 |
| Compensation of French representatives to the European Parliament | 0 | 0 |
| Constitutional Council | 10 776 000 | 10 776 000 |
| High Court | 0 | 0 |
| Court of Justice of the Republic | 866 600 | 866 600 |
| Provisions | 335 000 000 | 35 000 |
| Provision for public remuneration | 0 | 0 |
| Accidental and unpredictable expenses | 335 000 000 | 35 000 |
| Research and higher education | 31 050 792 447 | 31 337 733 367 |
| Higher education and academic research | 12 548 786 765 | 12 793 108 432 |
| Title 2 | 580 888 999 | 580 888 999 |
| Student life | 2 446 168 721 | 2 455 754 721 |
| Multidisciplinary scientific and technological research | 5 053 673 242 | 5 053 673 242 |
| Research in environmental and resource management | 1 277 577 911 | 1 277 577 911 |
| Space research | 1 429 108 560 | 1 429 108 560 |
| Ecosystems of excellence | 4 115 000 000 | 4 115 000 000 |
| Research in sustainable energy, development and mobility | 1 380 719 166 | 1 390 719 166 |
| Research in the field of aeronautics | 1 220 000 | 1 220 000 |
| Economic and industrial research and higher education | 963 036 708 | 984 169 961 |
| Title 2 | 101 014 219 | 101 014 219 |
| Dual research (civil and military) | 192 074 745 | 192 074 745 |
| Cultural research and scientific culture | 112 639 698 | 114 539 698 |
| Higher education and agricultural research | 312 006 931 | 312 006 931 |
| Title 2 | 190 777 485 | 190 777 485 |
| Social and pension schemes | 6 513 289 374 | 6 513 289 374 |
| Social and land transport pension schemes | 4 131 039 599 | 4 131 039 599 |
| Marine pension and social security schemes | 825 497 543 | 825 497 543 |
| Mines, SEITA and various pension schemes | 1,556 752 232 | 1,556 752 232 |
| Relations with local authorities | 2 759 875 767 | 2 711 192 335 |
| Financial competition for municipalities and community groups | 865 777 505 | 805 088 248 |
| Departmental financial competition | 488 935 299 | 488 935 299 |
| Financial competition for regions | 921 814 722 | 921 814 722 |
| Specific competitions and administration | 483 348 241 | 495 354 066 |
| Refunds and discounts | 102 056 058 000 | 102 056 058 000 |
| State tax refunds and discounts (evaluative credits) | 90 602 984 000 | 90 602 984 000 |
| Local tax refunds and discounts (evaluative credits) | 11 453 074 000 | 11 453 074 000 |
| Health | 1 295 471 562 | 1 295 471 562 |
| Prevention, health safety and care | 690 571 562 | 690 571 562 |
| Disease protection | 604 900 000 | 604 900 000 |
| Security | 18 260 167 895 | 18 237 842 444 |
| National police | 9 592 170 606 | 9 646 442 248 |
| Title 2 | 8 708 632 049 | 8 708 632 049 |
| National gendarmerie | 7 950 859 764 | 8 025 905 355 |
| Title 2 | 6 816 550 374 | 6 816 550 374 |
| Road safety and education | 128 600 781 | 128 600 781 |
| Title 2 | 80 894 568 | 80 894 568 |
| Civil security | 588 536 744 | 436 894 060 |
| Title 2 | 162 759 801 | 162 759 801 |
| Solidarity, integration and equality of opportunity | 13 836 087 360 | 13 858 667 360 |
| Poverty reduction: active solidarity income and social experiments | 635 620 025 | 635 620 025 |
| Actions for vulnerable families | 249 244 488 | 249 244 488 |
| Handicap and dependency | 11 442 918 986 | 11 442 918 986 |
| Equality between women and men | 25 028 478 | 25 028 478 |
| Conduct and support of health, social, sport, youth and associative life policies | 1 483 275 383 | 1,505 855 383 |
| Title 2 | 742 585 468 | 742 585 468 |
| Sport, youth and associative life | 539 681 347 | 546 082 912 |
| Sport | 230 323 157 | 236 724 722 |
| Youth and Associative Life | 209 358 190 | 209 358 190 |
| Innovative youth projects | 100 000 | 100 000 |
| Labour and employment | 12 271 138 327 | 11 125 360 332 |
| Access and return to employment | 7 566 691 577 | 7 240 452 400 |
| Accompanying economic change and employment development | 3 656 204 161 | 2 879 141 221 |
| Improving the quality of employment and labour relations | 122 170 102 | 69 623 821 |
| Design, management and evaluation of employment and labour policies | 776 072 487 | 786 142 890 |
| Title 2 | 639 545 704 | 639 545 704 |
| Training and economic change | 150,000 | 150,000 |
| Total | 410 417 909 050 | 407 368 431 950 |
E T A T C
(Art. 62 of the Law)
Apportionment by mission and programme
BUDGETS ANNEXES
(In euros)
| Air control and operations | 2 155 075 428 | 2 155 075 428 |
| Support for civil aviation benefits | 1 557 594 844 | 1 556 931 844 |
| Staff costs | 1 138 759 286 | 1 138 759 286 |
| Air navigation | 553 604 145 | 553 604 145 |
| Air transportation, monitoring and certification | 43 876 439 | 44 539 439 |
| Official publications and administrative information | 215 026 299 | 202 573 269 |
| Edition and dissemination | 112 415 341 | 102 215 341 |
| Staff costs | 34 315 341 | 34 315 341 |
| Publications management and development activities | 102 610 958 | 100 357 928 |
| Staff costs | 45,000 146 | 45,000 146 |
| Total | 2 370 101 727 | 2 357 648 697 |
E T A T D
(Art. 63 of the Law)
Distribution by mission and program of trust account credits
and financial examination accounts
I. ― SPECIAL ACCOUNTS
(In euros)
| Assistance in the acquisition of clean vehicles | 269 900 000 | 269 900 000 |
| Contribution to the financing of the allocation of assistance to the acquisition of clean vehicles | 268 300 000 | 268 300 000 |
| Contribution to the financing of the allocation of assistance to the removal of pollutant vehicles | 1 600 000 | 1 600 000 |
| Control of road traffic and parking | 1 402 398 000 | 1 402 398 000 |
| Radars | 220 000 | 220 000 |
| National driver's license file | 19 000 | 19 000 |
| Control and modernization of road traffic and parking policy | 31 559 321 | 31 559 321 |
| Contribution to the equipment of local authorities for the improvement of public transport, road safety and traffic | 679 775 440 | 679 775 440 |
| State debt | 452 063 239 | 452 063 239 |
| Agricultural and rural development | 125 500 000 | 125 500 000 |
| Development and transfer to agriculture | 57 453 250 | 57 453 250 |
| Applied research and innovation in agriculture | 68 046 750 | 68 046 750 |
| Financing community support for rural electrification | 377 000 000 | 377 000 000 |
| Rural electrification | 369 600 000 | 369 600 000 |
| Electricity demand, electricity generation by renewable energy or proximity production in non-interconnected areas, declarations of public utility and weather | 7 400 000 | 7 400 000 |
| National funding for development and modernization of learning | 865 778 990 | 865 778 990 |
| Equation between regions and compensation for the transfer of lump sum compensatory allowance | 490 773 990 | 490 773 990 |
| Contractualization for the development and modernization of learning | 360 000 | 360 000 |
| Financial incentives to companies respecting quotas alternately | 15 005 000 | 15 005 000 |
| State real estate management | 565 000 000 | 550 000 |
| Contribution to state debt | 80 000 | 80 000 |
| Contribution to real estate expenditures | 485 000 000 | 470 000 000 |
| Management and development of resources derived from the use of the Hertz spectrum, systems and State telecommunications infrastructure | 11 000 | 11 000 |
| State debt | 0 | 0 |
| Optimization of the use of the Hertzian spectrum and interception and treatment of electromagnetic emissions (Defensive Department) | 11 000 | 11 000 |
| Optimization of the use of the Hertz spectrum and infrastructure of the Ministry of Interior's physical telecommunications network | 0 | 0 |
| France's participation in the debt of Greece | 399 000 000 | 500 800 000 |
| Payment of France to Greece for the restitution to this State of income collected on Greek securities | 399 000 000 | 500 800 000 |
| Overpayments to the Bank of France | 0 | 0 |
| State financial participation | 10 011 744 000 | 10 011 744 000 |
| Capital transactions involving State financial participations | 8 511 744 000 | 8 511 744 000 |
| State debt and state public institutions | 1 500 000 000 | 1 500 000 000 |
| Pensions | 56 500 228 035 | 56 500 228 035 |
| Pensions and temporary disability allowances | 52 314 500 000 | 52 314 500 000 |
| Title 2 | 52 314 000 | 52 314 000 |
| Workers of state industrial institutions | 1 905 20 000 | 1 905 20 000 |
| Title 2 | 1 896 300 000 | 1 896 300 000 |
| Military Disability Pensions and War Victims and Other Pensions | 2 280 528 035 | 2 280 528 035 |
| Title 2 | 15 900 000 | 15 900 000 |
| National passenger transport services | 309,000 | 309,000 |
| Operation of national transport services | 191 000 000 | 191 000 000 |
| rolling stock of national transport services | 118 000 | 118 000 |
| Total | 70 836 549 025 | 70 923 349 025 |
II. - ACCOUNTS OF FINANCIAL CONCOURS
(In euros)
| International monetary agreements | 0 | 0 |
| Relations with the West African Monetary Union | 0 | 0 |
| Relations with the Central African Monetary Union | 0 | 0 |
| Relations with the Union of the Comoros | 0 | 0 |
| Advances to various government departments or agencies managing public services | 7 541 688 426 | 7 541 688 426 |
| Advances to the Service and Payment Agency, under the pre-financing of community aids of the Common Agricultural Policy | 7 200,000 | 7 200,000 |
| Advances to separate state agencies and managing public services | 59 500 000 | 59 500 000 |
| Advances to state services | 267 188 426 | 267 188 426 |
| Advances to the National Office for Medical Accident Compensation, Iatrogenic Conditions and Nosocomial Infections (ONIAM) for Benfluorex Victim Compensation | 15 000 | 15 000 |
| Public audiovisual advances | 3 551 099 588 | 3 551 099 588 |
| France Télévisions | 2 429 824 798 | 2 429 824 798 |
| ARTE France | 265 940 903 | 265 940 903 |
| Radio France | 614 524 966 | 614 524 966 |
| Contribution to the financing of external audiovisual action | 169 857 945 | 169 857 945 |
| National Institute of Audiovisual | 70 950 976 | 70 950 976 |
| Advances to territorial authorities | 97 647 339 743 | 97 647 339 743 |
| Advances to public authorities and institutions, and to New Caledonia | 6 000 | 6 000 |
| Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies | 97 641 339 743 | 97 641 339 743 |
| Advances to social security agencies | 12 692 000 | 12 692 000 |
| Advance to the Central Agency of Social Security Organizations (ACOSS) of the VAT fraction provided for in 3° of Article L. 241-2 of the Social Security Code | 11 962 40 000 | 11 962 40 000 |
| Advance to the Central Agency of Social Security Organizations (ACOSS) of the tax fraction assigned to social security organizations in compensation for overtime exemptions | 516 800 000 | 516 800 000 |
| Advance to the Central Agency of Social Security Organizations (ACOSS) of the tax fraction assigned to social security organizations in compensation for the exemption of social contributions on services to the person | 212 800 000 | 212 800 000 |
| Loans to foreign States | 1,510 694 000 | 1 493 694 000 |
| Loans to foreign states, the Emerging Country Reserve, to facilitate the realization of infrastructure projects | 360 000 | 420 000 |
| Loans to foreign states for debt consolidation towards France | 703 694 000 | 703 694 000 |
| Loans to the French Development Agency to promote economic and social development in foreign states | 447 000 000 | 370 000 000 |
| Loans to the Member States of the European Union whose currency is the euro | 0 | 0 |
| Loans and advances to private individuals or organizations | 1 310 500 000 | 1 310 500 000 |
| Loans and advances for the housing of state agents | 500 000 | 500 000 |
| Loans for economic and social development | 310 000 000 | 310 000 000 |
| Loans to the automotive sector | 0 | 0 |
| Loans to small and medium-sized enterprises | 1 000 000 000 | 1 000 000 000 |
| Total | 124 253 321 757 | 124 236 321 757 |
E T A T E
(Art. 64 of the Law)
Distribution of uncovered authorities
I. - TRADE ACCOUNTS
(In euros)
| 901 | Supply of armies in petroleum products, other fluids and complementary products | 125,000 |
| 912 | Canteen and prison work | 23 000 |
| 910 | Coverage of State financial risks | 531 000 |
| 902 | Industrial operations of State aeronautical workshops | 0 |
| 903 | State debt and cash management | 19 200,000 |
| | Section 1. Primary debt operations and cash management | 17 500 000 |
| | Section 2. Active debt management operations using long-term financial instruments | 1 700 000 |
| 904 | Launch of some aeronautical equipment and some complex weapons equipment | 0 |
| 905 | Liquidation of State public institutions and various liquidations | 0 |
| 907 | Commercial operations | 0 |
| 909 | Industrial regulation of prisons | 609 800 |
| 914 | Renewal of hydroelectric concessions | 4 700 000 |
| | Total | 19 884 309 800 |
II. - GLOBAL OPERATIONS
(In euros)
| 951 | Emission of metallic currencies | 0 |
| 952 | Operations with the International Monetary Fund | 0 |
| 953 | Losses and foreign exchange benefits | 400,000 |
| | Total | 400,000 |
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
Bernard Cazeneuve
