Key Benefits:
The National Assembly and the Senate deliberated,
The National Assembly adopted,
Having regard to Constitutional Council decision No. 2014-708 DC of 29 December 2014;
The President of the Republic enacts the following legislation:
Forecasting of structural balances and actual balances for all public administrations for 2014 is as follows:
| Structural balance (1) (*) | - 2.4 |
| Economic balance (2) (**) | - 1.9 |
| Exceptional measures (3) (*) | - |
| Actual balance (1 + 2 + 3) (**) | - 4.4 |
| (*) Potential gross domestic product points. (**) Gross domestic product. | |
PART I
GENERAL CONDITIONS OF THE FINANCIAL EQUILIBRE
I. - As part of the financial compensation for apprenticeship allowancesArticle 40 of Act No. 2013-1278 of 29 December 2013 for 2014, an additional portion of the domestic consumer tax product on energy products, which was stopped at the total sum of €32,232,610, is paid to the regions.
This share is obtained by applying a fraction of the tariff of the said tax relating to the quantities of fuel sold throughout the national territory in 2012, the amount of which is:
1° 0,08 € per hectolitre, with regard to unleaded supercarburants;
2° 0.06 € per hectolitre, with respect to the diesel oil with a flash point less than 120 °C.
II. - The apportionment of this part shall be as follows:
| Alsace | 6.815 1 |
| Aquitaine | 6,974 5 |
| Auvergne | 3.128 8 |
| Burgundy | 4,079 2 |
| Brittany | 14.059 8 |
| Centre | 8,598 7 |
| Champagne-Ardenne | 3,085 9 |
| Corse | 0.820 9 |
| Franche-Comté | 3.532 6 |
| Ile-de-France | 7.390 6 |
| Languedoc-Roussillon | 4.652 6 |
| Limousin | 0.548 4 |
| Lorraine | 4,105 7 |
| Midi-Pyrénées | 6,967 6 |
| North - Pas-de-Calais | 5.058 9 |
| Lower Normandy | 3,330 1 |
| Haute-Normandie | 7.184 3 |
| Pays de la Loire | 0.402 2 |
| Picardy | 0.000 0 |
| Poitou-Charentes | 2.638 7 |
| Provence-Alpes-Côte d'Azur | 0.193 1 |
| Rhône-Alpes | 2.642 4 |
| Guadeloupe | 0.000 0 |
| Guyane | 0.000 0 |
| Martinique | 2,112 7 |
| La Réunion | 1.524 2 |
| Mayotte | 0.152 8 |
I. - A fraction of the product returning to the State of the tax referred to in theArticle 256 of the General Tax Code is assigned to the branches mentioned in theArticle L. 200-2 of the Social Security Code, at the height of 127 374 700 € in 2014.
II. - The proceeds of the amounts allocated in accordance with I shall be paid to the Central Agency of Social Security Organisations, which shall distribute it among social security regimes and branches in accordance with a decree of Ministers responsible for social security and budget.
I. - For 2014, the rate fractions of the domestic consumer tax on energy products mentioned in fifth paragraph of Article 52 of Law No. 2004-1484 of 30 December 2004 for 2005 are set at 1,737 € per hectolitre, with respect to lead-free superfuels, and 1,229 € per hectolitre, with respect to the diesel oil representing a flash point below 120 °C.
For the distribution in 2014 of the proceeds of the taxes referred to in the first paragraph of the same III, the percentages set out in the table of the said III shall be replaced by the percentages set out in column A of table IV to this article.
II. - 1. It is collected in 2014 in the Department of Guyana, pursuant to Act No. 90-449 of 31 May 1990 Implementation of the right to housing and housing Act No. 2000-108 of 10 February 2000 relating to the modernization and development of the public service of electricity, an amount of €60,252 corresponding to the adjustment, under the years 2008 to 2013, of the compensation of the positions of personnel holding the Ministry of Ecology, Sustainable Development, Transport and Housing who became vacant before the transfer of services in charge of the solidarity funds for housing.
2. It is paid in 2014 to the department of Martinique, pursuant to Act No. 90-449 of 31 May 1990 and of Act No. 2000-108 of 10 February 2000 referred to above, an amount of €60,252 corresponding to the adjustment, for the years 2008 to 2013, of the compensation of the positions of personnel holding the Ministry of Ecology, Sustainable Development, Transport and Housing who became vacant before the transfer of services in charge of the solidarity funds for housing.
3. It is paid in 2014 to the departments of the Loire and Bas-Rhin, according to the articles 1, 3 and 6 Act No. 2009-1291 of 26 October 2009 relating to the transfer to the departments of the equipment parks and to the evolution of the situation of the workers of the parks and workshops, an amount of €220 corresponding to the adjustment, for the year 2012, of the compensation of the expenses of social action resulting from the transfer of the personnel holding the Ministry of Ecology, Sustainable Development and Energy who participate in the exercise of the powers transferred to 1 January 2010.
4. It is collected in 2014 in the department of Charente, pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 relating to local liberties and responsibilities, an amount of €15,540 corresponding to the adjustment of the compensation for the management of waterway personnel transferred to January 1, 2008.
5. It is paid in 2014 to the department of Charente-Maritime, pursuant to the same section 32, an amount of €15,540 corresponding to the adjustment, for the years 2009 to 2013, of the compensation for the care of personnel who hold waterway services transferred as of January 1, 2008.
6. It is paid in 2014 to the departments of the Hautes-Alpes, the Haute-Corse, the Gers, the Indre, the Meurthe-et-Moselle, the North, the Pyrenees-Orientales, the Haut-Rhin, the Tarn and the Hauts-de-Seine, according to the articles 1, 3 and 6 of Act No. 2009-1291 of 26 October 2009 referred to above, an amount of $109,704 for the adjustment, for the years 2011 to 2013, of the compensation for the positions found vacant in 2011 and 2013 after the transfer of support services from the equipment fleets transferred to 1 January 2011.
7. It is collected in 2014 in the department of Guadeloupe, pursuant to the same articles 1st, 3 and 6, an amount of €58,338 for the adjustment, for the year 2013, of the compensation for the care of personnel holding the support services of the equipment parks transferred to January 1, 2011 and the related social expenses.
III. - Decreases made pursuant to 1, 4 and 7 of II of this section are charged to the product of the domestic consumer tax on energy products allocated to the departments concerned under theArticle 52 of Act No. 2004-1484 of 30 December 2004 Finance for 2005. They are distributed in accordance with column B of table IV to this article.
The amounts corresponding to the payments referred to in 2, 3, 5 and 6 of II are taken from the share of the domestic consumer tax on energy products returned to the State. They are distributed in accordance with column C of table IV.
IV. - The adjustments referred to in II shall be apportioned in accordance with the following table:
| Ain | 1.066 887 | |||
| Aisne | 0.963 790 | |||
| Allier | 0.765 191 | |||
| Alpes-de-Haute-Provence | 0.553 692 | |||
| Hautes-Alpes | 0.414 429 | 13 099 | 13 099 | |
| Alpes-Maritimes | 1.591 335 | |||
| Ardèche | 0.750 012 | |||
| Ardennes | 0.655 418 | |||
| Ariège | 0.394 996 | |||
| Aube | 0.722 389 | |||
| Aude | 0.735 679 | |||
| Aveyron | 0.768 185 | |||
| Bouches-du-Rhône | 2.297 391 | |||
| Calvados | 1.118 246 | |||
| Cantal | 0.577 176 | |||
| Charente | 0.62 463 | - 15 540 | - 15 540 | |
| Charente-Maritime | 1.016 813 | 15 540 | 15 540 | |
| Dear | 0.641 152 | |||
| Corrèze | 0.744 820 | |||
| Corse-du-Sud | 0.219 409 | |||
| Haute-Corse | 0.207 307 | 4 508 | 4 508 | |
| Côte-d'Or | 1.120 969 | |||
| Côtes-d'Armor | 0.912 865 | |||
| Creuse | 0.427 727 | |||
| Dordogne | 0.770 287 | |||
| Doubs | 0.859 049 | |||
| Drôme | 0.825 364 | |||
| Eure | 0.968 311 | |||
| Eure-et-Loir | 0.838 451 | |||
| Finistère | 1.038 671 | |||
| Gard | 1.065 858 | |||
| Haute-Garonne | 1.638 838 | |||
| Gers | 0.462 879 | 10 154 | 10 154 | |
| Gironde | 1.780 762 | |||
| Hérault | 1.283 690 | |||
| Ille-et-Vilaine | 1.181 332 | |||
| Indre | 0.592 447 | 84 | 84 | |
| Indre-et-Loire | 0.964 442 | |||
| Isère | 1.808 423 | |||
| Jura | 0.701 421 | |||
| Landes | 0.736 850 | |||
| Loir-et-Cher | 0.602 617 | |||
| Loire | 1.098 675 | 110 | 110 | |
| Haute-Loire | 0.599 445 | |||
| Loire-Atlantique | 1.519 417 | |||
| Loiret | 1.083 689 | |||
| Lot | 0.610 337 | |||
| Lot-et-Garonne | 0.522 098 | |||
| Lozère | 0.42 044 | |||
| Hande-et-Loire | 1.164 807 | |||
| Channel | 0.958 936 | |||
| Marne | 0.920 914 | |||
| Haute-Marne | 0.592 322 | |||
| Mayenne | 0.541 812 | |||
| Meurthe-et-Moselle | 1.041 747 | 15 105 | 15 105 | |
| Meuse | 0.540 445 | |||
| Morbihan | 0.918 005 | |||
| Moselle | 1.549 356 | |||
| Nièvre | 0.620 542 | |||
| North | 3,070 156 | 10 070 | 10 070 | |
| Oise | 1.107 423 | |||
| Orne | 0.6933 362 | |||
| Pas-de-Calais | 2.176 309 | |||
| Puy-de-Dôme | 1.413 957 | |||
| Pyrenees-Atlantiques | 0.964 170 | |||
| Hautes-Pyrénées | 0.577 302 | |||
| Pyrenees-Orientales | 0.688 095 | 33 285 | 33 285 | |
| Bas-Rhin | 1.353 372 | 110 | 110 | |
| Haut-Rhin | 0.905 568 | 7 655 | 7 655 | |
| Rhône | 1.984 744 | |||
| Haute-Saône | 0.4455 547 | |||
| Saône-et-Loire | 1.029 840 | |||
| Sarthe | 1.039 495 | |||
| Savoie | 1.140 457 | |||
| Haute-Savoie | 1.274 884 | |||
| Paris | 2,393 758 | |||
| Seine-Maritime | 1.699 553 | |||
| Seine-et-Marne | 1.886 568 | |||
| Yvelines | 1.732 922 | |||
| Two-Sèvres | 0.646 339 | |||
| Somme | 1.069 157 | |||
| Tarn | 0.667 933 | 10 206 | 10 206 | |
| Tarn-et-Garonne | 0.436 774 | |||
| Var | 1.335 919 | |||
| Vaucluse | 0.736 536 | |||
| Vendée | 0.931 651 | |||
| Vienna | 0.669 737 | |||
| Haute-Vienne | 0.611 332 | |||
| Vosges | 0.745 208 | |||
| Yonne | 0.760 264 | |||
| Belfort Territory | 0.220 445 | |||
| Essonne | 1.513 086 | |||
| Hauts-de-Seine | 1,981 082 | 5 538 | 5 538 | |
| Seine-Saint-Denis | 1.912 939 | |||
| Val-de-Marne | 1.514 027 | |||
| Val-d'Oise | 1.575 981 | |||
| Guadeloupe | 0.6933 233 | - 58 338 | - 58 338 | |
| Martinique | 0.515 071 | 60 252 | 60 252 | |
| Guyane | 0.332 142 | - 60 252 | - 60 252 | |
| La Réunion | 1.441 034 | |||
| Total | 100 | - 134 130 | 185 716 | 51 586 |
V. - 1. It is paid in 2014 to the Brittany region, pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €1,316 corresponding to the adjustment, for the year 2012, of the compensation of the expenses of social action resulting from the transfer of the incumbents of the Ministry of Ecology, Sustainable Development and Energy who participate in the exercise of the powers transferred in the field of waterways as of January 1, 2010.
2. It is paid in 2014 to the regions Aquitaine, Midi-Pyrénées and Pays de la Loire, in application of articles L. 4383-5 of the Public Health Code and L. 1614-2 of the general code of territorial authorities, an amount of €89,197 corresponding to the adjustment, for the years 2013 and 2014, of the compensation of the mandatory net charges resulting from the reform of the state pedicure-podologist diploma in September 2012.
3. It is paid in 2014 to the North - Pas-de-Calais region an amount of €30,298,753 corresponding to the adjustment, for the years 2002 to 2011, of the transfer of the organizational competence of the regional railway services of travellers as of January 1, 2002, pursuant toArticle 124 of Act No. 2000-1208 of 13 December 2000 on urban solidarity and renewal.
4. It is paid in 2014 to nineteen metropolitan regions an amount of €315,407 corresponding to the compensation of the new charges resulting from the change in the period of re-entry of the formation to the State diploma of puericulture, from the decree of March 12, 2014 amending the decree of December 12, 1990 concerning the schooling, the State diploma of puerculator and the operation of the schools.
VI. - The amounts corresponding to the payments provided for in 1 to 4 of the V are taken from the share of the domestic consumer tax on energy products returned to the State. They are distributed, respectively, in accordance with columns A, B, C and D of the following table:
(In euros)
| Alsace | 18 924 | 18 924 | |||
| Aquitaine | 58 991 | 11 469 | 70 460 | ||
| Auvergne | 10 896 | 10 896 | |||
| Burgundy | 8 029 | 8029 | |||
| Brittany | 1 316 | 2 867 | 4 183 | ||
| Centre | 20 071 | 20 071 | |||
| Champagne-Ardenne | 7 455 | 7 455 | |||
| Corse | |||||
| Franche-Comté | 5 161 | 5 161 | |||
| Ile-de-France | 43 584 | 43 584 | |||
| Languedoc-Roussillon | 21 792 | 21 792 | |||
| Limousin | |||||
| Lorraine | 13 763 | 13 763 | |||
| Midi-Pyrénées | 25 215 | 30 394 | 55 609 | ||
| North - Pas-de-Calais | 30 298 753 | 29 820 | 30 328 573 | ||
| Lower Normandy | 4 014 | 4 014 | |||
| Haute-Normandie | 4 588 | 4 588 | |||
| Pays de la Loire | 4 991 | 17 778 | 22 769 | ||
| Picardy | 6 308 | 6 308 | |||
| Poitou-Charentes | |||||
| Provence-Alpes-Côte d'Azur | 25 806 | 25 806 | |||
| Rhône-Alpes | 32 688 | 32 688 | |||
| Total | 1 316 | 89 197 | 30 298 753 | 315 407 | 30 704 673 |
I. - It is created for the year 2014 an additional tax to the tax provided for in theArticle 235 ter ZF of the General Tax Code, due by the persons responsible for the latter tax in 2014.
This tax is based on the results set out in II of the same section 235 ter ZF, plus the depreciation of the fiscal year, excluding derogatory depreciation.
It is due on December 31, 2014.
Its rate is 24.5% and its amount is €200 million.
It is declared and liquidated on the schedule to the declaration referred to in 1 of section 287 of the same code for the month in which the claim occurred.
The V of section 235 ter ZF of the said code applies to this tax.
II. - By derogation from 1° of Article 65 of Act No. 2010-1657 of 29 December 2010 For 2011, the proceeds of the additional tax referred to in I of this section shall be assigned to the special assignment account "National passenger transport services".
III. - Section 235 ter ZF of the General Tax Code is amended as follows:
1° In 2 of II, after the words: "to the results" are inserted the words: ", increased from the depreciation of the exercise, excluding derogatory depreciations,"
2° In the first sentence of the III, the rates: "15%" and "35%" are replaced, respectively, by the rates: "5%" and "25%".
IV. - The III of this section applies effective January 1, 2015.
After the word "states", the end of Fourth paragraph of Article 46 of Law No. 2005-1719 of 30 December 2005 for 2006 is thus drafted: "for foreigners to facilitate the sale of goods and services that contribute to the development of the foreign trade of France. »
At the twenty-eighth line of the last column of the table second paragraph of Article 46 of Law No. 2011-1977 of 28 December 2011 for 2012, the amount "28 000" is replaced by the amount "29 000".
I.-Order No. 2013-837 of September 19, 2013 relative to adaptation Customs Code, General Tax Code, book of tax procedures and other tax and customs legislation applicable to Mayotte is ratified.
II.-Section 34 of the Order is amended as follows:
1° The second is thus written:
"II.-By exception toArticle 48 of Act No. 2004-639 of 2 July 2004 For the year 2014, the municipalities of Mayotte receive a share of the overall secured allocation equal to the amounts shown in the following table.
“
(In euros)
| Acoua | 1 180 119 |
| Bandraboua | 2 569 836 |
| Bandrele | 2 361 783 |
| Bouéni | 1 338 343 |
| Chiconi | 1 320 064 |
| Chirongui | 2 076 313 |
| Dembeni | 2 972 746 |
| Dzaoudzi | 2 701 765 |
| Kani-Kéli | 1 436 539 |
| Koungou | 4 182 430 |
| Mamoudzou | 10 001 876 |
| Mtsangamouji | 1,562 950 |
| Mtzamboro | 1,587 805 |
| Ouangani | 1 717 571 |
| Pamandzi | 1 610 044 |
| Sada | 1 674 386 |
| Tsingoni | 2 683 734 |
"The Department of Mayotte receives a share of €4,588,072.
"The balance between the amount of the sea grant collected in 2014 and the shares defined in the first three paragraphs of this II shall be apportioned in 2015, according to the criteria set out inArticle 49 of Act No. 2004-639 of 2 July 2004 referred to above and related to the Regional Fund for Development and Employment. » ;
2° The III is repealed.
III.- Section 45 of Act No. 2013-1278 of 29 December 2013 of Finance for 2014 is repealed.
IV.- It is instituted a tax debit in the amount of 83 million euros to compensate for the losses of revenues resulting, for the department of Mayotte, of 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.
V.-A.-Under the conditions laid down in article 38 of the Constitution, the Government is authorized to make an order within six months of the promulgation of this Act to amend the distribution of the sea grant collected in Mayotte.
B.-A bill to ratify this order is tabled before Parliament by December 31, 2015.
VI.-The table III of Article L. 3332-2-1 of the General Code of Territorial Communities is completed by a line as follows:
“
| Mayotte | 0.0000 |
»
VII.-By derogation fromArticle 53 of Act No. 2004-1484 of 30 December 2004 For 2005, the tax on insurance agreements collected in Mayotte is paid to the Department of Mayotte from 2014 and until 2018.
Is authorized, beyond the coming into force of this Act, the perception of service remuneration established by the Decree No. 2014-1134 of 6 October 2014 the remuneration of services rendered by the management of legal and administrative information.
I. - For 2014, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the variance of the expenses of the State budget are fixed to the following amounts:
(In millions of euros)
| General budget | |||
| Gross tax revenues/gross costs | - 8 159 | - 2,510 | |
| Less: Refunds and discounts | - 1,489 | - 1,489 | |
| Net tax revenues/net expenditures | - 6 670 | - 1 021 | |
| Non-tax revenues | - 176 | ||
| Total net income/net expenditures | - 6 846 | - 1 021 | |
| A deduction: Receipts for local authorities and the European Union | 261 | ||
| Net requirements for the general budget | - 7 107 | - 1 021 | - 6 086 |
| Evaluation of competition funds and related appropriations | |||
| Net requirements for the general budget, including competitive funds | - 7 107 | - 1 021 | |
| Supplementary budgets | |||
| Air control and operations | |||
| Official publications and administrative information | |||
| Annex budgets | |||
| Evaluation of competition funds and related appropriations: | |||
| Air control and operations | |||
| Official publications and administrative information | |||
| Annex budgets, including competition funds | |||
| Special accounts | |||
| Trust accounts | 1 | - 1 | |
| Financial Competition Accounts | 445 | - 625 | 1 070 |
| Trade accounts (solde) | |||
| Monetary accounts (solde) | |||
| Special accounts balance | 1 069 | ||
| General balance | - 5 017 |
II. - For 2014:
1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:
(In billions of euros)
| Need for funding | |
| Depreciation of medium- and long-term debt | 103.8 |
| Depreciation of long-term debt | 41.8 |
| Depreciation of medium-term debt | 62.0 |
| Including indexing supplements paid at maturity (indexed data) | - |
| Depreciation of other debts | 0.2 |
| Deficit to fund | 77.0 |
| Budgetary deficit | 89.0 |
| Budgetary allocation of the second future investment program | - 12.0 |
| Other cash requirements | 3.3 |
| Total | 184.3 |
| Funding resources | |
| Average and long-term debt emissions from redemptions | 173.0 |
| Resources allocated to the Public Debt Fund | 1.5 |
| Net change in stock of short-term state securities | 3.2 |
| Changes in deposition of correspondents | - 1.0 |
| Change in Treasury availability to the Bank of France and state cash investments | 0.9 |
| Other cash resources | 6.7 |
| Total | 184.3 |
2° The ceiling of the net change, valued at the end of the year, of the negotiable debt of the State for a period of more than one year remains unchanged.
III. - The limit for authorisation of paid employment by the State fixed for 2014 by the Act No. 2013-1278 of 29 December 2013 2014 remains unchanged.
SECOND PART
PUBLIC POLICIES AND SPECIAL PROVISIONS
I. - It is open to Ministers, for 2014, under the general budget, additional commitment authorizations and payment credits, respectively, amounting to 1,977,476,484 and €1,875,726,703, respectively, in accordance with the distribution by mission and programmes provided in statement B annexed to this Act.
II. - It is cancelled for 2014, under the general budget, commitment authorizations and payment credits, respectively, amounted to 5,060,526,335 € and 4,385,946,770 €, in accordance with the distribution by mission and programmes given in statement B annexed to this Act.
I. - It is open to Ministers, for 2014, for the purposes of the special assignment accounts, for the granting of commitment authorizations and payment credits, respectively, to 14,566,306 € and to 546,306 €, in accordance with the distribution by mission and programmes provided in State D annexed to this Act.
II. - It is cancelled for 2014, in respect of financial competition accounts, commitment authorizations and payment credits, respectively, amounting to 6,036,267,523 € and 624,821,372 €, in accordance with the apportionment by mission and programmes set out in statement D annexed to this Act.
Are ratified the openings and cancellations of credits Decree No. 2014-1142 of 7 October 2014 opening and cancellation of credits in advance and Decree No. 2014-1429 of 2 December 2014 opening and cancellation of credits in advance.
I. - Prior to December 31, 2014, a €15 million levies are collected from the Social Rental Guarantee Fund's resources referred to in theArticle L. 452-1 of the Construction and Housing Code. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.
II. - The debit referred to in I of this article shall be allocated to the fund provided for in Article L. 452-1-1 of the same code.
I. - After the first paragraph of Article L. 31-10-2 of the Construction and Housing Code, it is inserted a paragraph as follows:
"Under conditions established by decree, the provisions of this chapter applicable to the acquisition of a housing subject to a contract governed by the Act No. 84-595 of 12 July 1984 defining the lease-accession to the real estate property may be those in effect on the date of signature of this contract, by option of the borrower during the loan offer. »
II. - This section applies to contracts signed effective January 1, 2015.
On the second line of the last column of the table sixth paragraph of Article 1609 quatervicies of the General Tax Codethe number: "12" is replaced by the number: "13".
I. - The last six paragraphs of Article 1609 quatervicies A of the same code are replaced by four paragraphs as follows:
"The tax rate applicable to each aerodrome is between the lower value and the upper value of the aerodrome group. It is based on the need for funding on each aerodrome, such as the aids to be provided under the existing regulations, the predictable evolution of sound discomfort plans and sound costs.
« 1st group : aerodromes of Paris-Charles-de-Gaulle, Paris-Orly and Paris-Le Bourget : from 20 to 40 € ;
« 2nd group : aerodromes of Nantes-Atlantique and Toulouse-Blagnac : from 10 to 20 € ;
« 3rd group: the other aerodromes that exceed the threshold set at I: from 0 to 10 €. »
II. - The I of this Article shall apply effective 1 April 2015.
Section 1609 quintricies of the General Tax Code is amended as follows:
1° Effective January 1, 2015, in the first paragraph of the III, the rate: "0.5%" is replaced by the rate: "0.45%" and, in the second sentence of the first paragraph of the IV, the rate: "0.5%" is replaced by the rate: "0.65%";
2° Effective January 1, 2016, these rates are replaced, respectively, by the rates: "0.4%" and "0.6%".
I.-After article L. 14-10-7 of the Code of Social Action and Families, an article L. 14-10-7-1 is inserted as follows:
"Art. L. 14-10-7-1.-For the purposes of sections L. 14-10-6 and L. 14-10-7, the tax potential used is increased or, where applicable, reduced from the correction fraction provided for in the 4 of the III of Article L. 3335-3 of the General Code of Territorial Communities. »
II.-The I applies to competitions distributed as of 2014.
III.-For fiscal years 2014,2015 and 2016, the amount of the competition for each department calculated under theArticle L. 14-10-6 of the Code of Social Action and Families cannot be less than 10% of the amount allocated for the previous year, deducting from the rate of development of the envelope assigned to the competition of all departments.
The amount of the assistance of the departments not affected by the provisions of the first paragraph of this III shall be reduced to competition, proportionate to the share of the competition they receive, for the implementation of these provisions.
The implementation of the mechanism provided for in the first two paragraphs of this III shall be carried out before the guarantee provided for in the sixth paragraph of Article L. 14-10-6.
IV.-For the application for the 2015 fiscal year of the III of this article, the metropolis of Lyon and the department of the Rhone are considered as a single department.
I.-The Labour Code is amended as follows:
1° The second paragraph of Article L. 6331-9 is amended as follows:
(a) The rate: "2%" is replaced by the rate: "1.3%";
(b) Is added a sentence as follows:
"An agreement between employee union organizations and employers' organizations of the temporary work industry determines the distribution of the contribution paid by employers for their participation in the financing of continuing vocational training without, depending on the size of the enterprises, this representation may deviate from the minimum shares consecrated, under legal or regulatory provisions, to the financing of the parity fund for securing professional courses, the personal training leave, » ;
2° The first five paragraphs of Article L. 6331-38 are as follows:
"The contribution rate is as follows:
« 1° For companies with an average strength of the year for which the contribution is due is at least ten employees, 0.15 per cent for companies in the construction and public works sectors;
« 2° For companies with an average strength of the year for which the contribution is due is less than 10 employees:
“(a) 0.30 per cent for enterprises in the construction industry;
"(b) 0.15 per cent for enterprises in the public works sector. » ;
3° After the word "deductible", the end of Article L. 6331-41 is thus written: "the obligations provided for in Articles L. 6331-2 and L. 6331-9 under the training plan and professionalization under conditions determined by a branch agreement. » ;
4° Section L. 6331-56 is amended as follows:
(a) In the first paragraph, the words: "and contracts or periods of professionalization" are replaced by the words: ", contracts or periods of professionalization, the personal training account and the financing of the parity fund for the securing of professional courses",
(b) At 3°, the rate: "0.3 %" is replaced by the rate: "0.15 %";
(c) The 4th and 5th grades are added:
"4°0.20% for the personal training account;
"5° 0.10 per cent under the parity fund for securing the career paths, excluding articles L. 6332-3-3 and L. 6332-3-4. »
II.-This section applies to seated contributions on remuneration paid as of January 1, 2015.
I. - The following samples shall be taken before 15 January 2015:
1° 4 million euros on the working capital of the French Immigration and Integration Office;
2° 2 million euros on the working capital of the National Institute of Scientific Police;
3° 1.5 million euros on the working capital of the National Agency for Automated Treatment of Crimes.
II. - Collection, litigation, guarantees and penalties for such contributions are governed by the rules applicable to wage tax.
I.-The general tax code is amended as follows:
A.-Le II bis de la section IX du chapitre Ier du titre II de la première partie du livre Ier est compléter par un article 297 G ainsi écrit :
"Art. 297 G.-For the benefit of the regime provided for in section 297 A, the subject-matter reseller who carries out an operation on a used ground vehicle shall, under the conditions prescribed by decree in the Council of State, justify the value-added tax regime applied by the holder of the vehicle registration certificate when the holder is a subject. » ;
B.-The V of the same section IX is supplemented by an article 298 sexies A thus drafted:
"Art. 298 sexies A.-Resellers subject to the obligations set out in section 297 G who wish to benefit from the regime provided for in section 297 A and agents are required to apply, on behalf of their client or principal, the tax certificate provided for in the V bis of section 298 sexies.
"This certificate is issued if the applicant justifies, under the conditions established by decree in the Council of State, the value added tax regime applied by the holder of the vehicle registration certificate. » ;
C.-After article 302 septies A, it is inserted an article 302 septies-0 AA as follows:
"Art. 302 septies-0 AA.-The simplified regime provided for in Article 302 septies A does not apply to persons performing construction work, including repair, cleaning, maintenance, transformation and demolition, in relation to a real estate:
“(a) Who begin their activity under the conditions laid down in Article 286;
“(b) who resume their activity after a temporary cessation;
"(c) Or opting to pay the value added tax under section 293 F.
"The debtors concerned are subject to the normal real taxation regime and subscribe to the declarations provided for in section 287, in the manner referred to in section 2 of the same section.
"They may apply to benefit from the simplified plan provided for in section 302 septies A, subject to compliance with the conditions, effective 1 January of the second year following that in the course of which the activity concerned began or resumed or that in the course of which the option for the payment of the value added tax was exercised. This request is made no later than 31 January of the year in which the debtors wish to benefit from the simplified plan. » ;
D.-Section 1734 is amended as follows:
1° The first paragraph is as follows:
"The refusal to disclose the documents and information requested by the administration in the exercise of its right of communication or any behaviour that impedes communication results in a fine of €5,000. This fine applies for each application, provided that all or part of the requested documents or information are not disclosed. A fine of the same amount is applicable in the event that these documents are not held or destroyed before the prescribed deadlines. » ;
2° At the beginning of the second paragraph, the words "This fine" are replaced by the words "A fine equal to € 1,500".
II.-Chapter II of the Book of Tax Procedures is amended to read:
A.-Article L. 81 is amended as follows:
1° In the first paragraph, the words "and control" are replaced by the words ", control and recovery";
2° After the first preambular paragraph, a sub-item reads as follows:
"For the establishment of the plate and the control of the tax, the right of communication may refer to information relating to unidentified persons, under the conditions fixed by decree in the Council of State taken after notice of the National Commission of Computer Science and Freedoms. » ;
3° In the second paragraph, after the word "exercise", the words "on site or by correspondence, including electronic, and" are inserted;
4° The third paragraph reads as follows:
"The officers of the administration may take a copy of the documents they are aware of under the first paragraph. » ;
B.-Article L. 85 is as follows:
"Art. L. 85.- Taxpayers subject to the accounting obligations of Trade code must communicate to the administration, upon request, the books, records and reports that are obligated by the same code and any documents relating to their activity. »
III.-A.-The A and B of I apply to the delivery of vehicles made on or after July 1, 2015 and to the certificates issued for intra-community acquisitions made on or after July 1, 2015.
B.-C of I applies to open years effective January 1, 2015.
C.-The D of I and II apply to the communication rights exercised as of January 1, 2015.
Article L. 621-5-3 of the monetary and financial code is amended as follows:
1° The 4th of I is thus modified:
(a) In the first sentence, the words: "authorisation for marketing in France of a collective investment organization subject to the legislation of a foreign state or a compartment of such a body" are replaced by the words: "Notice or authorization to commercialize in France a collective investment of foreign law or an investment fund of foreign law or a compartment of such a collective investment or investment fund";
(b) In the second sentence, after the word: "day", the words are inserted: "the transmission of the notification letter or";
2° The 3° of the II is thus modified:
(a) In the first sentence of the d, the words: "collective investment organizations and entities" are replaced by the words: "collective investments of French and foreign law and funds";
(b) It is added a f as follows:
“(f) For management companies whose head office is established in the territory of a Member State of the European Union other than France that manage alternative investment funds of French law, the contribution is fixed to the overall stock of the shares or shares of these alternative investment funds, multiplied by a rate fixed by decree, which cannot exceed 0.015 per thousand, without being less than 1,500 €. The outstanding amounts are calculated as at 31 December of the previous year and reported no later than 30 April; "
The second part of Article L. 621-5-3 of the same code is amended as follows:
1° In the first sentence, after the second occurrence of the word "financial" are inserted the words: "social shares or mutualist certificates";
2° In the second sentence, after the word "capital", the words are inserted: "social shares or mutualist certificates".
The Government shall submit to Parliament a report on the appropriateness of the establishment of an operational unit for the early dismantling of scams to the value added tax with a view to combating the offences referred to in the articles 313-1 and 313-2 of the Penal Code, where they relate specifically to the value added tax.
This operational cell, comprising tax officers, customs officers, the body Processing intelligence and action against clandestine financial circuits, ministries of interior and justice, appointed by ministerial orders, would be responsible for the management of the fight against scam to the value-added tax in a goal of coordination and improvement of performance.
In this same objective, the Government is also requested to present in this report its findings on the usefulness of the generalization of the use of data interchange software (such as datamining software) to allow for the a priori detection of such offences and to deal with suspected fraud cases in real time.
The Government submits, each year, in a general annex to the Finance Bill, a report on the last known fiscal year relating to the discrepancy between the amount of actually collected revenues and the theoretically anticipated amount of value added tax, as defined in Part I, Part I, Part I, of the General Tax Code.
This report details the causes of non-perception of the value-added tax, including imputability to scams to the value-added tax and any form of fraud.
It also details the economic sectors on which this loss of profits is concerned.
I. - Title I of the first part of Book I of the General Tax Code is amended as follows:
1° In the first paragraph of the 4th of Article 39, after the word: "articles", are inserted the references: "231 ter, 235 ter X, 235 ter ZE, 235 ter ZE bis",
2° Article 93 (1) is supplemented by a paragraph to read as follows:
"The tax under section 231 ter is not deductible from the taxable benefit. » ;
3° Section 209 is supplemented by an X as follows:
"X. - Are not deductible from the corporate tax base:
« 1° Contributions to the deposit and resolution guarantee fund under the first sentence of Article L. 312-7 of the monetary and financial code to finance the interventions provided for in the III and IV of Article L. 312-5 of the same code;
« 2° Contributions under Articles 69, 70 and 71 of Regulation (EU) No 806/2014 of the European Parliament and of the Council, of 15 July 2014, establishing uniform rules and procedures for the resolution of credit institutions and certain investment companies within the framework of a single resolution mechanism and a Single Bank Resolution Fund, and amending Regulation (EU) No 1093/2010. » ;
4° Article 231 ter is supplemented by an IX as follows:
« IX. - The tax is not deductible from the income tax or corporate tax base. » ;
5° Article 235 ter X is supplemented by a paragraph as follows:
"The tax is not deductible from the corporate tax base. » ;
6° Article 235 ter ZE is amended as follows:
(a) The III is thus written:
"III. - The rate of systemic risk tax is set at:
"0.329 per cent for tax due in 2015;
"0.255% for the tax due in 2016;
« 0.222 % for tax due in 2017;
"0.101% for tax due in 2018. » ;
(b) The V is supplemented by a 3 written as follows:
“3. The tax is not deductible from the corporate tax base. » ;
7° After article 235 ter ZE, an article 235 ter ZE bis is inserted as follows:
"Art. 235 ter ZE bis. - I. - A. 1° to 4° of the A of Article L. 612-2 of the monetary and financial code, subject to the control of the Authority of prudential control and resolution for the respect of the ratios of coverage and risk division or the level of adequate equity provided for in I of section L. 511-41 and sections L. 522-14 and L. 533-2 of the same code, are subject to a tax for the financing of the support fund created by theArticle 92 of Act No. 2013-1278 of 29 December 2013 Financial activities for 2014 as at 1 January of each year.
"B. - However, are not subject to this tax:
« 1° Persons with their headquarters in another State Party to the Agreement on the European Economic Area and exercising their activities in France exclusively by a branch or by means of free service delivery;
« 2° Persons to whom minimum requirements are applied in equity to ensure compliance with the coverage ratios or the appropriate level of equity provided for in I of section L. 511-41 and sections L. 522-14 and L. 533-2 the monetary and financial code, defined during the fiscal year ended the previous calendar year, less than 500 million euros. The threshold of 500 million euros is valued on the social or consolidated basis of a group, within the meaning of Article III L. 511-20 of the same code, retained for the calculation of the plate defined in Article II of this Article;
« 3° The French Development Agency.
“II. - The tax base is constituted by the minimum requirements in equity to ensure compliance with the appropriate coverage ratios or level of equity provided for in section I L. 511-41 and sections L. 522-14 and L. 533-2 the monetary and financial code, defined during the fiscal year ended the previous calendar year. The minimum requirements in equity are assessed on a consolidated basis for persons under sections L. 511-41-2, L. 517-5, L. 517-9 and L. 533-4-1 of the same group code, as defined in Article L. 511-20 of the said Code. An additional contribution is calculated on a social or sub-consolved basis for people who do not belong to a group, within the meaning of the same III, or when the parent company does not exercise exclusive control over the supervised company on a social or sub-consolved basis. In the latter case, the consolidated base of the parent company is reduced from the amounts taken into account in respect of the taxation of a person on a social basis or under-consolved basis. No additional contribution on a social basis shall be paid by the persons referred to in I of this article who belong to a group, within the meaning of said III, when it is the central body or companies affiliated to a network or undertakings on which the parent company exercises, directly or indirectly, exclusive control.
"III. - The tax rate is 0.026 per cent.
"IV. - The tax is due on April 30th.
"V. - A. - The tax is liquidated by the person subject to the minimum requirements in equity referred to in the contribution appeal referred to in 1° of Article L. 612-20 of the monetary and financial code. The Supervisory and Resolution Authority shall forward this appeal to the competent public accountant before 30 April.
"B. - The tax is declared and liquidated:
« 1° For debtors of the value-added tax, on the schedule to the declaration referred to in 1 of section 287 of this code filed under May or the second quarter of the year in which the tax provided for in this section is due;
« 2° For non-debted persons of the value-added tax, on the Schedule to the declaration provided for in the same 1 filed with the recovery service under their headquarters or principal institution, no later than June 25 of the year in which the tax provided for in this section is due.
"The tax is paid when the return is filed.
"C. - The tax is not deductible from the corporate tax base.
"VI. - Challenges of the amount of the minimum requirements in equity on which the tax is seated shall follow the regime applicable to the disputes set out in the 3° of Article L. 612-20 of the monetary and financial code.
« VII. - A. - Where, pursuant to the VII of the same section L. 612-20, the Prudential and Resolution Authority revises the amount of the requirements of the person subject to the tax provided for in this section, it shall forward to the competent public accountant the call for a corrective contribution, accompanied by the notice of receipt, by the subject person.
"B. - When the amount of the minimum requirements in equity is revised upwards, the resulting tax supplement is due on the date of receipt of the corrective contribution appeal. The tax supplement shall be paid to the competent public accountant within two months of its due diligence.
"C. - When the amount of the minimum requirements in equity is revised downwards, the subject person may send a written request to the appropriate public accountant within one month of receipt of the corrective contribution appeal. This is done within one month of receipt of this mail.
« VIII. - In the absence of payment or in the event of a partial payment of the tax within 30 days of the payment deadline, the competent public accountant shall issue an enforceable title. The tax is recovered and controlled under the same procedures and under the same sanctions, guarantees, security rights and privileges as taxes on turnover. Claims are filed, investigated and judged according to the rules applicable to these taxes. However, in the event of a review of the amount of the minimum requirements in equity under the conditions set out in the VII of this section, the right to re-establish the administration shall be exercised, for the entire tax due under the year concerned, until the end of the third year following that in the course of which the subject person received the notice with a corrigendum contribution. » ;
8° At the c of the 1st of Article 31, the words "as well" are replaced by the words ", with the exception of".
II. - A. - The 1st to 5th and 6th of the I apply to the exercises closed as of December 31, 2015.
B. - The 7° of I applies effective January 1, 2015.
C. - The 8th of I applies from the taxation of revenues for the year 2015.
D. - Section 235 ter ZE of the General Tax Code is repealed effective January 1, 2019.
E. - Section 235 ter ZE bis of the same code is repealed effective 1 January 2029.
I.-The second line of the table in the second paragraph of the second paragraph of article L. 520-3 of the urban planning code is as follows:
“
| 14.03 | 14.03 | 14.03 |
»
II.-Au last paragraph of 1 of Article 34 of Law No. 2011-900 of 29 July 2011 for 2011, the words: "for the years 2011 to 2015 a slaughter of the five sixths, two thirds, one-half, one-third and one-sixth respectively" are replaced by the words: "from January 1, 2015 a third party slaughter."
III.-The I applies effective January 1, 2015.
I.-The general tax code is amended as follows:
1° Article 200 sexies is repealed;
2° In b of 2 of 200-0 A, the reference: "200 sexies," is deleted.
II.-The Code of Social Action and Families is amended as follows:
1° Section L. 262-23 is repealed;
2° The XI of section L. 542-6 is repealed.
III.-A.-The I applies on the basis of the 2015 taxation of revenues.
B.-Le II applies effective January 1, 2015.
I.-The I of Article 2 of Act No. 2014-892 of 8 August 2014 of the Corrigendum Funding for Social Security for 2014 is thus amended:
1° In the second paragraph of the 5th and second paragraph of the 7th, the word "assessment" is replaced by the word "contribution";
2° The same 7° is thus modified:
(a) In the third paragraph, the words: "on the share of capped remuneration" are replaced by the words: "by 0.1% on the share of remuneration received by insured persons within the limits of the ceiling referred to in the first paragraph of Article L. 241-3 of this Code";
(b) In the last paragraph, after the word "rates", the words "0.5%".
II.-Section 16 of Act No. 2014-1554 of 22 December 2014 on Social Security Financing for 2015 is repealed.
III.-A la first sentence of the first paragraph of Article 22 of Order No. 96-1122 of 20 December 1996 relating to the improvement of public health, health insurance, maternity, disability and death, the financing of social security in Mayotte and the Mayotte Social Security Fund, in its writing resulting from theArticle 32 of Act No. 2014-1554 of 22 December 2014 the word "assessment" is replaced by the word "contribution".
IV.-A the first sentence of the first paragraph of I of Article 12 of Act No. 96-987 of 14 November 1996 on the implementation of the City's Pact of Recovery, the words: " Contributions and Contributions" are replaced by the words: "The Contribution".
I. - In the first paragraph of section 197 A of the General Tax Code, after the reference: "1", the reference is inserted: "and 2".
II. - I applies on the basis of the taxation of revenues for the year 2014.
I. - The general tax code is amended as follows:
1° After the third paragraph of Article 1609 G, it is inserted a paragraph as follows:
As of the 2016 taxation year, the residential tax revenues to be taken into account in order to effect this distribution are reduced from the product that the increase referred to in section 1407 ter filed for the preceding year to all municipalities within the jurisdiction of the Ile-de-France region. ;
2° In the A of Article 1396, after the reference : 232 , are inserted the words : and classified in the geographical areas mentioned in the first paragraph of Article 234 ;
3° After article 1407 bis, an article 1407 ter is inserted as follows:
Art. 1407 ter. - I. - In municipalities classified in geographical areas referred to in the first paragraph of I of section 232, the municipal council may, by deliberation under the conditions provided for in section 1639 A bis, increase by 20% its share of the housing tax contribution due to the non-residential dwellings.
The proceeds of the increase referred to in the first paragraph of this I shall be paid to the municipality having instituted it.
This increase is not considered for the application of articles 1636 B sexies and 1636 B decies.
II. - On claim submitted within the time limit providedArticle R.* 196-2 of the Tax Procedures Book and in the forms provided for in this same book, benefit from a discount of the increase:
1° For housing located near the place where they work, the persons forced to reside in a place distinct from that of their main dwelling;
2° For housing that constituted their main residence before they are permanently housed in an establishment or service referred to in the first paragraph of section 1414 B of this Code, persons who benefit from the provisions of the same article;
3° Persons other than those mentioned in 1° and 2° who, for a cause other than their will, cannot affect the housing for the use of the main dwelling.
The decays resulting from the application of 1° to 3° are at the expense of the commune; they apply to the powers mentioned in theArticle L. 2332-2 of the General Code of Territorial Communities. ;
4° Section 1636 B octies is amended as follows:
(a) II is supplemented by a sub-item:
As of the 2016 taxation year, residential tax revenues are, for the purposes of this section, lessened by the proceeds that the increase referred to in section 1407 ter provided for in the preceding year to all municipalities within the jurisdiction of the public land establishment. ;
(b) After the third preambular paragraph IV, a sub-item reads as follows:
As of the 2016 taxation year, residential tax revenues are, for the purposes of the III of this section, lessened by the proceeds that the increase referred to in section 1407 ter provided for in the preceding year to each municipality.
II. - A. - By derogation from article 1639 A bis of the general tax code, the communes referred to in I of Article 232 of the same code not classified in the areas referred to in the first paragraph of I of Article 234 of that Code may deliberate until 28 February 2015 in order to institute the increase provided for in B of Article 1396 of the same code for taxation due under 2015.
B. - For the communication of the list of land with a cadastral rental value increased in 2015, the time limit referred to in C of Article 1396 of the General Tax Code is extended to 28 February 2015.
C. - By derogation from article 1639 A bis of the General Tax Code, municipalities may deliberate until February 28, 2015 to institute the housing tax increase due from 2015 in respect of furnished dwellings not assigned to the main dwelling, under the conditions set out in section 1407 ter of the same code.
III. - I applies on the basis of taxation due under 2015.
I.-The general tax code is amended as follows:
1° After the word: "function", the end of the penultimate paragraph of Article 1501 III is thus written: "the number of services and equipment offered, weighted by the average capacity of a berth station. » ;
2° After the words: "when they", the end of the first sentence of the second paragraph of Article 1517, paragraph 1, paragraph II, is as follows: "are in the assets of the balance sheet of their owner or operator and that the owner is subject to the obligations defined in Article 53 A."
II.-Section 34 of Act No. 2010-1658 of 29 December 2010 on Corrigendum Finance for 2010 is amended as follows:
1° In the first two sentences of the third paragraph of the IX, in its writing resulting from theArticle 5 of Order No. 2014-1335 of 6 November 2014 relating to the adaptation and entry into force of certain provisions of general code of territorial authorities, General Tax Code and other legislative provisions applicable to the metropolis of Lyon, the words: "the rental values of professional premises" are replaced by the words: "local direct taxes";
2° At the end of the last sentence of the XI, the year: "2016" is replaced by the year: "2017";
3° At the end of the first paragraph of the XVI, the year: "2015" is replaced by the year: "2016";
4° In the B of the XVIII, the year: "2015" is replaced by the year: "2016";
5° The A and B of the XXII are thus amended:
(a) In the first paragraph, the year: "2015" is replaced twice by the year: "2016" and the year: "2018" is replaced by the year: "2019";
(b) In the second paragraph, the year: "2015" is replaced by the year: "2016".
III.-Subject to the rulings of justice passed in force of evidence, for the determination of the rental value of the premises referred to inArticle 1496 of the General Tax Code and those assessed pursuant to 2° of Article 1498 of the same code, are validated the evaluations carried out before January 1, 2015 as their legality would be contested on the basis that, as the case may be, the reference location or the standard local used as a comparison term, either directly or indirectly, has been destroyed or has changed of physical consistency, assignment or characteristics.
IV.-The 1st of the II applies effective January 1, 2015.
I. - The general tax code is amended as follows:
1° After Article 1382 D, it is inserted an article 1382 E thus drafted:
"Art. 1382 E. - I. - Are exempted from land tax on the built properties of the large marine ports, for the properties located in the right of the ports concerned.
“II. - Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis and for the share of land tax on the built properties that they return, delete the exemption provided for in I or limit it to 10, 20, 30, 40, 50, 60, 70, 80 or 90% of the taxable base.
"This deliberation cannot be reported or modified for three years.
"III. - To benefit from this exemption, the owner shall, before 1 January of the first year in respect of which the exemption is applicable, issue a declaration to the tax service of the location of the property with all the elements necessary for the identification of the land and buildings concerned. » ;
2° Article 1521 I is supplemented by a paragraph as follows:
"The exempt properties of land tax are also subject to the properties built under section 1382 E. I."
II. - A. - By derogation fromarticle 1639 A bis of the General Tax Code, territorial authorities and inter-communal cooperation institutions with clean taxation may deliberate until January 21, 2015 in order to remove or reduce the exemption provided for in Article 1382 E of the same code, under the conditions provided for in Article II of the same Article.
By derogation from the second paragraph of Article 1382 E, these proceedings are applicable only to the impositions due under 2015.
B. - By derogation from Article 1382 E of the General Tax Code, for the application under 2015 of the exemption under section I of the same section 1382 E, the owners may submit their declaration before March 1, 2015.
III. - The Government shall submit to Parliament, by 1 October 2015, a report on the subject matter to the land tax on the built properties and to the land tax on the unbuilt properties of all French ports. This report proposes, where appropriate, avenues of evolution in order to clarify and harmonize these tax terms, taking into account, inter alia, the existence of non-productive income lands.
I. - The general tax code is amended as follows:
A. - Article 1609 quinquies BA is supplemented by a 4 as follows:
“4. The public inter-communal cooperation institutions referred to in the II of Article 1379-0 bis may, on concordant deliberations of the public institution and the member communes, substitute for the latter for the collection of the repayment of the National Fund for Individual Guarantee of Municipal and Inter-Community Resources as provided for in 2.1 of Article 1379-0 bis.Article 78 of Act No. 2009-1673 of 30 December 2009 for 2010, excluding the fraction calculated according to the terms set out in 1° and 2° of the D of IV of the same 2.1.
"These public institutions may, on consistent deliberations of the public institution and the common members, substitute for the latter for the collection of compensation for the reform of the professional tax calculated in accordance with the terms set out in II and III of 1.1 of the same section 78, excluding the share calculated in the terms set out in a and b of the D of IV of the same 1.1.
"Where applicable, on the concurrent deliberations of the public institution of inter-communal cooperation and of the common members, the collection of resources calculated in accordance with the terms set out in II and III of 2.1 of that Article 78 may be borne by that public institution, excluding the fraction calculated in the terms set out in 1° and 2° of the D of IV of the same 2.1. » ;
B. - The III of Article 1609 quinquies C is supplemented by a 5 as follows:
« 5. The public inter-communal cooperation institutions referred to in the III of Article 1379-0 bis may, on concordant deliberations of the public institution and the member communes, substitute for the latter for the collection of the repayment of the National Individual Guarantee Fund of communal and inter-communal resources provided for in 2.1 of Article 1379-0 bis.Article 78 of Act No. 2009-1673 of 30 December 2009 for 2010, excluding the fraction calculated according to the terms set out in 1° and 2° of the D of IV of the same 2.1.
"These public institutions may, on consistent deliberations of the public institution and the common members, substitute for the latter for the collection of compensation for the reform of the professional tax calculated in accordance with the terms set out in II and III of 1.1 of the same section 78, excluding the share calculated in the terms set out in a and b of the D of IV of the same 1.1.
"Where applicable, on the concurrent deliberations of the public institution of inter-communal cooperation and of the common members, the collection of resources calculated in accordance with the terms set out in II and III of 2.1 of that Article 78 may be borne by that public institution, excluding the share calculated in the terms set out in 1° and 2° of the D of IV of the same 2.1. » ;
C. - Article 1609 nonies C, in its drafting resulting from Act No. 2014-58 of 27 January 2014 on the modernization of territorial public action and the affirmation of metropolises, is thus amended:
1° In the second paragraph of c of 1° of III, the words: "the first two years" are replaced by the words: "the first year";
2° The 1° bis of the V is thus modified:
(a) In the first paragraph, the words: "community council would rule unanimously" are replaced by the words: "concordant deliberations of the community council, ruling by a two-thirds majority, and municipal councils of the common members";
(b) In the second paragraph, the word "unanimous" is deleted;
3° In the last sentence of 1 and 2 and in the second sentence of the first paragraph of 5 of 5 of the same V, the rate: "5%" is replaced by the rate: " 15%";
4° In the first sentence of 7° of the said V, the words: "For derogatory" are replaced by the words: " Subject to the application of 5° of this V", the words: "as of 1 January 2010" and "in its writing in force on that date" are deleted and the word: "revision" is replaced by the word: "decrease";
5° The VII is supplemented by a sentence as follows:
"When municipalities are members of a public inter-communal cooperation institution pursuant to this article and have undergone a perimeter change, regardless of the nature, the rate to be taken into account in this same calculation is increased, if any, from the rate voted in 1991 by the public inter-communal cooperation institution of which they were members before the merger. » ;
D. - Section 1638 is amended as follows:
1° The first paragraph of I is thus amended:
(a) After the word: "pre-existing," the end of the first sentence is as follows: "for a transitional period. » ;
(b) The second sentence is replaced by two sentences as follows:
"The deliberation establishing this progressive tax integration procedure determines its duration, within the 12-year term. Otherwise, the procedure is applicable to the first twelve budgets of the new commune. » ;
(c) After the third sentence, a sentence as follows:
"The duration of the tax rate deviation reduction period cannot be changed at a later stage. » ;
2° In the second paragraph of the same I, the words "of a thirteenth and deleted from the thirteenth year" are replaced by the words "by equal shares";
3° After the second preambular paragraph, a sub-item reads as follows:
"This progressive tax integration procedure is preceded by a homogenization of the cuts applied for the calculation of the housing tax. » ;
4° The beginning of the first sentence of the last paragraph of I is as follows: "This I is also applicable in... (the rest without change). » ;
5° After the words: "more imposed", the end of the II is thus written: "in the year before the year in which the creation of the new commune or the modification of the territory of the commune takes tax effect. » ;
E. - The first I and III of Article 1638-0 bis is thus amended:
1° The second paragraph is amended to read:
(a) After the word: "pre-existing", the end of the first sentence is thus written: "for a transitional period. » ;
(b) The second sentence is replaced by two sentences as follows:
"The deliberation that institutes this progressive tax integration procedure determines the duration of this procedure, within 12 years. If not, the procedure is applicable to the first twelve budgets of the public inter-communal cooperation institution arising from the merger. » ;
(c) Is added a sentence as follows:
"The duration of the progressive tax integration period cannot be changed later. » ;
2° At the end of the third paragraph, the words: "of a thirteenth and deleted from the thirteenth year" are replaced by the words: "by equal shares";
3° After the third preambular paragraph, a sub-item reads as follows:
"This progressive tax integration procedure is preceded by a homogenization of the cuts applied for the calculation of the housing tax. » ;
4° After the words: "more imposed", the end of the fourth paragraph is thus written: "for the year before the year in which the merger takes effect fiscally. » ;
F. - Article 1638 bis I is supplemented by a paragraph to read as follows:
"The duration of the progressive tax integration procedure can be reduced by deliberation of the municipality concerned. This decision cannot be amended later. » ;
G. - Article 1638 quater I is amended as follows:
1° At the end of the first paragraph, the words "fixed to (a) and (b) below" are replaced by the word "following";
2° The b is repealed;
H. - Article 1639 III A bis is supplemented by a sub-item:
"With the exception of Article 1520 III of this Code, when municipalities transfer the collection of household wastes to an agglomeration community from a new agglomeration union that previously provided for the treatment of household wastes, the latter may collect the removal fee of household garbage and collect the removal tax of household garbage, where it had been established, on the various parts » ;
I. - Article 1640 C VI is amended as follows:
1° In the third paragraph of A, the word "eighth" is replaced by the word "nine";
2° In the first paragraph of the B, the references: "a and b" are replaced by the word "at".
II. - The general code of territorial authorities is amended as follows:
1° Section L. 2333-76 is amended as follows:
(a) The fifth preambular paragraph is deleted;
(b) It is added a paragraph to read:
"With the exception of section L. 2333-79, when municipalities transfer the collection of household wastes to a community of agglomeration from a new agglomeration union that previously provided the treatment of household wastes, the latter may collect the removal fee for domestic garbage and collect the removal tax for domestic garbage, where the various parts of its territory were established. » ;
2° In II of Article L. 2573-46, the words "seventh and ninth" are replaced by the words "sixth and eighth".
III. - The fifth paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991) is supplemented by the words: ", increased, if any, pursuant to Article VII of the same Article 1609 Nonies C".
IV. - After the reference: "(No. 91-1322 of 30 December 1991)", the end of the first paragraph of Article 154 B of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is deleted.
V. - The 5th C of I and the III apply as of January 1, 2014.
Section 117 of Act No. 2013-1278 of 29 December 2013 of Finance for 2014 is amended as follows:
1° The second is thus written:
“II. - For sessions organized by the operators of film show establishments located in overseas departments, the tax rate provided for in thearticle L. 115-1 of the code of cinema and animated image is set, for the years 2016 to 2021, by derogation from Article L. 115-2 of the same code, to:
« 1%, from 1 January to 31 December 2016;
"2%, from 1 January to 31 December 2017;
"3%, from 1 January to 31 December 2018;
« 5%, from 1 January to 31 December 2019;
“6.5%, from 1 January to 31 December 2020;
"8%, from 1 January to 31 December 2021. » ;
2° At the end of the III, the year: "2015" is replaced by the year: "2016".
The eighth to eleventh paragraphs of Article L. 213-10-9 and the seventh to tenth paragraphs of Article L. 213-14-1 of the Environmental Code are replaced by five paragraphs, as follows:
"When the detailed description of drinking water transport and distribution works provided for in theArticle L. 2224-7-1 of the General Code of Territorial Communities has not been established as of December 31, 2014, the rate of royalty for the use of “safe water supply” due to water resource levies from 2014 to 2014 is increased by 100%.
" Similarly, where a rate of loss of water above the rate set out in the Order in Council under the same Article L. 2224-7-1 has been found and the plan of action provided for in the Article has not been established within the prescribed time limits, the rate of royalty for the use " potable water supply" due to the levies on the water resource carried out from the year in which the plan of action was to be established is increased.
"The increase referred to in the two preceding paragraphs shall cease to apply to the royalty due to the levy on the water resource made from the year in which it is satisfied, in addition to the condition that the detailed description be prepared, at least one of the following two conditions:
« 1° The action plan was established;
« 2° The rate of water loss in the community network is below the rate established by the decree under the same article L. 2224-7-1. »
I.-The general code of territorial authorities is amended as follows:
A.-Article L. 2333-4 is amended as follows:
1° After the word: "unique", the end of the second paragraph is thus written: "choice among the following values: 0; 2 ; 4; 6; 8; 8.50. » ;
2° The fifth and penultimate paragraphs are deleted;
B.-Section L. 3333-3 is amended as follows:
1° After 2, it is inserted a 2 bis as follows:
"2 bis. The rates mentioned in 1 and 2 are updated annually in the same proportion as the ratio between the average consumer price index, excluding tobacco, established for the last year and the same index established for the year 2013. The resulting amounts are rounded to the nearest euro centime. » ;
2° The 3 is thus modified:
(a) After the word: "unique", the end of the first paragraph is thus written: "choice among the following values: 2; 4; 4,25. » ;
(b) The fourth and penultimate paragraphs are deleted;
3° After the word: "unique", the end of the 4 is thus written: "choose, under the same conditions as those set out in 3, among the following values: 2; 4; 4,25. » ;
C.-Article L. 5212-24 is amended as follows:
1° After the word: "intercommunal", the end of the third paragraph is thus written: "fixes the single multiplier coefficient among the following values: 0; 2 ; 4; 6; 8; 8.50; 10; 12. When the intercommunal union applies a coefficient greater than 8.50, it affects the share of the tax product resulting from the application of the fraction of this coefficient which exceeds 8.50 to energy demand control operations for domestic consumers. » ;
2° After the words: "implementation of the coefficient", the end of the seventh paragraph is thus written: "the closest of the average observed for all pre-existing unions or, where applicable, for all municipalities, the year before the year in which the merger produces its tax effects. » ;
3° The eighth and ninth preambular paragraphs are deleted.
II.-The I applies to the tax due on or after January 1, 2016.
At the end of B of the III of Article 77 of Law no. 2014-1654 of 29 December 2014 for 2015, the date: "January 21, 2015" is replaced by the date: "February 28, 2015".
I.-The general code of territorial authorities is amended as follows:
A.-Article L. 2333-54 is amended as follows:
1° In the second paragraph, the reference: "the law of June 15, 1907 relating to casinos" is replaced by the references: "these Articles L. 321-1 et seq. of the Internal Security Code » ;
2° The third paragraph reads as follows:
"These levies apply to the total sum of the constituent elements of the gross proceeds of the games referred to in Article L. 2333-55-1, reduced by 25% and, if applicable, of the additional slaughter referred to in Article 34 of the Rectificative Finance Act for 1995 (No. 95-1347 of 30 December 1995). » ;
3° In the fourth and last paragraphs, the rate: "80%" is replaced twice by the rate: "83.5 %";
B.-In the first paragraph of section L. 2333-55, the reference: "the law of June 15, 1907 referred to above" is replaced by the references: "these are Articles L. 321-1 et seq. of the Internal Security Code » ;
C.-Article L. 2333-55-1 is amended as follows:
1° At 4°, the reference: 2 of Act No. 83-628 of 12 July 1983 relative to games of chance" is replaced by the reference: "L. 324-2 of the Internal Security Code » ;
2° It is added a paragraph to read:
"For the calculation of the sampling referred to in Article L. 2333-56, it is applied to the sum of the constituent elements of the gross product of the games resulting from the exploitation of the non-electronic forms of counterpart games and circle games mentioned in 1° to 3° of this Article a coefficient of 93.5 per cent. » ;
D.-In the first paragraph of Article L. 2333-55-2, the reference: "of the law of 15 June 1907 referred to above" is replaced by the references: "of the law of 15 June 1907 referred to above" Articles L. 321-1 et seq. of the Internal Security Code » ;
E.-After article L. 2333-55-2, an article L. 2333-55-3 is inserted as follows:
"Art. L. 2333-55-3.-I.-The casinos governed by Articles L. 321-1 et seq. of the Internal Security Code, holders of a performance contractor's licence, may receive a tax credit for quality artistic events that they have directly organized or have contractually organized on their behalf and on their behalf during the season of the games defined in section L. 2333-55-2.
"II.-The quality artistic manifestations referred to in I of this article meet the following cumulative conditions:
« 1° They are part of the lively or recorded show and graphic, plastic or photographic arts;
« 2° They are organized in the territory of the common headquarters of the casino or of the public intercommunal cooperation institution benefiting from the transfer, in whole or in part, of the sampling referred to in Article L. 2333-54;
« 3° They meet at least three of the following four objectives:
“(a) Contribute to the promotion and dissemination of shows or works accessible to the widest and most diverse public;
“(b) Implement a programme of events carried out with the competition of artists of the show, in the sense of Articles L. 7121-1 et seq. of the Labour Code, and receiving compensation or with the competition of artists who write graphic, plastic or photographic arts, in the sense of Articles L. 382-1 et seq. of the Social Security Code ;
"(c) Give a significant place to creations, works orders, new productions, co-productions or co-realizations;
"(d) Have international or national reputation.
"The benefit of the tax credit is subject to the prior decision of the competent authority of the State, which attests to the compliance of the condition mentioned in the 1st and appreciates the criteria mentioned in the 3rd of this II by means of a scale of points whose content is fixed by the decree provided for in VIII.
"III.-The tax credit referred to in I is 77% of the difference between the expenses mentioned in the IV supported by the casino and the revenues mentioned in the V received by the casino.
"It is capped at 4% of the gross product of the games, defined in article L. 2333-55-1, of the season of the games during which the quality artistic events took place.
"IV.-In the calculation of the tax credit, the following expenses are taken into account:
"A.-The expenses of personnel recruited exclusively in the context of the event and related to the artists mentioned inArticle L. 7121-2 of the Labour Code and to theArticle L. 212-1 of the Intellectual Property Code and workers and technicians in the professions of living and occupying one of the jobs defined by the agreement on the application for these professions of the unemployment insurance scheme provided for in theArticle L. 5422-20 of the Labour Code.
"They include:
« 1° Wages;
« 2° The social expenses related to wages as long as they are compulsory social contributions;
« 3° The travel, accommodation and restoration of these personnel;
"B.-The expenses of the personnel of the casino other than those mentioned in the A and related to the following jobs: governed light and sound, assistant operator, operator, entertainer and show presenter, musician, artist, opener, help-accessorist, accessory player, manager, artistic director and fire safety officer.
"They include:
« 1° Wages;
« 2° The social expenses related to wages, as long as they are compulsory social contributions;
« 3° In-kind benefits and bonuses to these personnel.
"These expenses are deducted for their actual amount by show, within the limits of a specified ceiling from a maximum number of hours, fixed by the decree provided for in VIII, for each job and according to the hourly rate set by the national collective agreement of the casinos;
"C.-For only showroom operators, other operating expenses as part of the organization of the event in question. They are retained:
« 1° For showrooms with a sitting-mounted gauge of more than or equal to a thousand places, at the level of expenditure mentioned in A and B multiplied by a percentage, rounded to the first decimal place, equal to the number of eligible events multiplied by a coefficient of 0.4;
« 2° For showrooms with a seated gauge of less than one thousand places, to the amount of the expenses mentioned in A and B multiplied by a rate, expressed in percentage and rounded to the first decimal place, equal to the number of eligible events multiplied by a coefficient of 0.2;
"D.-The expenses related to the operation of the demonstration:
« 1° Expenditures on the acquisition of the right of representation or exploitation of the show as well as the expenses of the movement, accommodation and restoration of the artists and technicians attached to it;
« 2° The costs of hosting and catering members of the jury, artists, journalists, photographers and art critics participating in the opening and closing galas of film festivals and exhibition openings. The accommodation expenses are included in the tax credit plate, within 200 € per night;
« 3° The expenses of artistic creation services;
« 4° Rental expenses of rented places specifically for the organization of the event;
« 5° The expenses of materials or services related specifically to the representation of the event, namely those relating to the costumes, hairdressing and make-up of artists, the accessories of stage, the decors, sounds and light, the machinery, the reception of the public and the safety of the event;
« 6° Advertising expenses, as long as their main purpose is to promote the event eligible for the tax credit;
« 7° Electricity and heating expenses, determined in relation to the area of the showroom and the number of days during which the demonstration(s) were held;
"E.- Expenses incurred by the parent company referred to inarticle 223 A of the general tax code, provided that they comply with the conditions set out in the decree set out in VIII of this article.
"Spending under A to E shall not have been or be included in the basis for calculating a credit or a reduction in income tax or corporate tax.
"V.-S shall take into account in computing the tax credit the following revenues:
« 1° Ticketing recipes;
« 2° Revenues from the sale of programmes or derivatives related to the event;
« 3° Non-refundable public subsidies paid to the casino by the State or territorial authorities and directly earmarked for the expenses mentioned in IV;
« 4° Private subsidies;
« 5° The recipes of patronage and sponsoring.
"VI.-The amount of the tax credit is charged against the levies referred to in sections L. 2333-54 and L. 2333-56, due to the season of the games which occurred during which the quality artistic events took place.
" VII.-The amount of the tax credit is a refund whose application is filed, investigated and judged in accordance with the rules applicable to revenue taxes.
" VIII.-A decree in the Council of State specifies the conditions for the application of this article, including the declarative obligations.
" IX.-The tax credit is supported by:
« 1° The budget of the State, to the extent of the ratio between the amount of the levy referred to in article L. 2333-56 allocated to the State and the sum of the levies mentioned in articles L. 2333-54 and L. 2333-56 recovered for the game season on which the tax credit is imputed;
« 2° The recipient community of the levies referred to in the same sections L. 2333-54 and L. 2333-56, to the balance. » ;
F.-The article L. 2333-56 is as follows:
"Art. L. 2333-56.-It is established a progressive sampling seated on the proceeds of casino games governed by the Articles L. 321-1 et seq. of the Internal Security Code.
"The sampling plate shall be determined in the following manner:
« 1° The gross proceeds of the games, as defined in Article L. 2333-55-1 of this Code, are reduced by a 25% reduction and, where applicable, by the additional slaughter referred to in Article 34 of the Rectificative Financial Law for 1995 (No. 95-1347 of 30 December 1995);
« 2° The net product of the games thus obtained is distributed on the prorata, on the one hand, of the sum of the constituent elements of the product of the games mentioned in 1° to 3° of the article L. 2333-55-1, after application of the coefficient mentioned in the last paragraph of the same article, and on the other hand, of the sum of the constituent elements of the product of the games mentioned in 4° and 5° of that article L. 2333-55-1.
"The rate of progressive sampling applicable to each of the units so determined shall be determined by decree, within the minimum and maximum limits of 6 per cent and 83.5 per cent. » ;
G.-Article L. 2333-57 is repealed;
H.-The 4th of Article L. 2334-4 is amended as follows:
1° The words: "in casinos provided for in articles L. 2333-54 to L. 2333-56" are replaced by the words: "as mentioned in articles L. 2333-54 and L. 2333-55";
2° The words: "Products of sampling on the raw product of the games in the casinos, a fraction of these products" are replaced by the words: "from the proceeds of sampling on the raw product of the casino games mentioned in Article L. 2333-54, a fraction of this product";
I.-At 4° of the I of Article L. 2336-2, the words: "from sampling on the product of the intended games" are replaced by the words: "from the raw product of the mentioned games";
J.-A. L. 5211-21-1, the reference: "the law of June 15, 1907 relating to casinos" is replaced by the references: "the Articles L. 321-1 et seq. of the Internal Security Code "
II.-At the 1st of section 261 E of the General Tax Code, the words: "subject to sections L. 2333-56 and L. 2333-57" are replaced by the words: "as mentioned in article L. 2333-56".
III.-After Article L. 172 G of the Tax Procedures Book, an article L. 172 H is inserted as follows:
"Art. L. 172 H.-For the tax credit defined in section L. 2333-55-3 of the general code of the territorial authorities, the right of resumption of administration shall be exercised until the end of the third year following that of the filing of the application for the calculation of that tax credit. »
IV.- Articles L. 422-12 and L. 422-13 of the Tourism Code are thus written:
"Art. L. 422-12.-The rules relating to the sampling of the product of the games in the casinos are fixed to the Articles L. 2333-54 to L. 2333-56 of the General Code of Territorial Communities.
"Art. L. 422-13.-The rules relating to direct debits of the proceeds of the games in the casinos established by public intercommunal cooperation institutions are fixed to theArticle L. 5211-21-1 of the General Code of Territorial Communities. »
V.-A.-The first fourteen paragraphs of section 14 of the Act of 19 December 1926 establishing the general budget for the year 1927 are deleted.
B.-The Decree-Law of 28 July 1934 amending the tax system of casinos and section 50 of the Financial Act for 1991 (No. 90-1168 of 29 December 1990) are repealed.
C.-Section 34 of the Corrigendum Finance Act, 1995 (No. 95-1347 of 30 December 1995) is amended as follows:
1° I is thus modified:
(a) The first paragraph is deleted;
(b) At the beginning of the first sentence of the second paragraph, the words: "Beyond the above-mentioned prior slaughter" are deleted;
2° II is repealed.
VI.-I to V come into force on November 1, 2014, with the exception of E of I and C of V that apply to expenditures and revenues as of November 1, 2015.
I. - The general tax code is amended as follows:
1° After Article 795 A, an article 795 B is inserted as follows:
"Art. 795. - B. - Are exempted from the right of transfer free of charge to the property and real estate of the State that the State transfers, in full ownership, to a public property in the context of the requalification of the degraded condominiums of national interest mentioned in Book VII of the Construction and Housing Code. » ;
2° After Article 1384 D, it is inserted an article 1384 E thus drafted:
"Art. 1384 E. - Effective January 1, 2015, unless otherwise decided by the territorial community or by the public institution of intercommunal cooperation with its own taxation, as provided for in Article 1639 A bis for its share of land tax, the dwellings acquired by a public property in the context of the requalification of the degraded co-ownership of national interest referred to in Book VII of the Construction and Housing Code are exempt from land tax on property built for a period of fifteen years from the year following that of their acquisition.
"This exemption ceases to apply as of January 1 of the year following the year in which the dwellings cease to belong to the public land establishment. » ;
3° The B of Article 1594-0 G is completed by a k as follows:
"k. Acquisitions of buildings carried out by a public land establishment as part of the requalification of degraded national condominiums referred to in Book VII of the Construction and Housing Code. »
II. - By derogation from I of Article 1639 A bis of the General Tax Code, for taxation established under 2015, territorial authorities and public inter-communal cooperation institutions with clean taxation may deliberate until January 21, 2015 against the institution of exemption under section 1384 E of the same code.
I. - The general tax code is amended as follows:
1° Article 1382 is supplemented by a 13° as follows:
« 13° Subterranean works of a reversible storage centre in a deep geological layer of radioactive waste referred to in theArticle L. 542-10-1 of the Environmental Code.
2° In the first paragraph of Article 1467, the reference: "and 12°" is replaced by the references: ", 12° and 13°".
II. - In the fifth paragraph of Article 43 V of the Financial Law for 2000 (No. 99-1172 of 30 December 1999), the words "and 2014" are replaced by the years: ", 2014, 2015 and 2016".
In the first sentence of the second paragraph of article 1398 At the general tax code, the word "nine" is replaced by the word "twenty-two".
At the 8th of the article L. 331-9 of the urban planning code, after the word "garden", the words ", pigeon trees and dove trees" are inserted.
I.-The same code is amended as follows:
1° The penultimate paragraph of Article L. 123-1-12 is deleted;
2° The second paragraph of Article L. 127-1 is deleted;
3° The last paragraph of Article L. 128-1 is deleted;
4° After the words: "previous or,", the end of the last paragraph of Article L. 331-6 is thus written: "in the event of constructions or developments without authorization or in violation of the obligations resulting from the authorization to build or to develop, that of the minutes which determines the completion of the constructions or modifications in question. » ;
5° At 3° of Article L. 331-9, the word "or" is replaced by the word "and";
6° The third paragraph of Article L. 331-15 is as follows:
"In the event of a vote of more than 5% in one or more sectors, the contributions referred to in 2° and 3° of Article L. 332-6-1, in their writing prior to the coming into force of the Corrigendum Financial Law for 2014, are no longer applicable in that or those sectors. » ;
7° In the first paragraph of Article L. 331-22, the reference: "L. 57" is replaced by the reference: "L. 55";
8° Article L. 331-26 is amended as follows:
(a) The second preambular paragraph reads as follows:
"In the event of a partial transfer, a cancellation of the amounts corresponding to the transferred surface, layout or installation is issued for the benefit of the original owner of the right to build or to move. One or more collection titles are issued against the holder(s) of the partial transfer(s). » ;
(b) After the second preambular paragraph, a sub-item reads as follows:
"In the event of a total or partial transfer, the collection title(s) is issued within thirty-six months of the issuance of the cancellation fee. » ;
9° The penultimate paragraph of Article L. 331-36 is deleted;
10° In article L. 331-46, the words: "and the proceeds of those due under articles L. 112-2 and L. 333-2 are assigned" are replaced by the words: "is attributed";
11° The second part of article L. 332-6 is as follows:
« 2° The payment of contributions to public equipment expenses mentioned in c of 2° of Article L. 332-6-1, the participation in the road and networks as well as the participation of the residents of the departments of Bas-Rhin, Haut-Rhin and Moselle defined in d of 2° and 3° of the same Article L. 332-6-1, in their writing prior to the entry into force of the Act No. 2014-1655 of 29 December 2014 Corrigendum for 2014. However, the contributions defined in the d of 2° and 3° of the said article L. 332-6-1, in their earlier drafting of the same law, may not relate to public equipment resulting in the participation established in the development sectors defined in Article L. 332-9, in its earlier writing to the Act No. 2010-1658 of 29 December 2010 referred to above, or within the scopes established by the conventions referred to in Article L. 332-11-3. » ;
12° Section L. 332-6-1 is amended as follows:
(a) The b of 2° is repealed;
(b) The d of 2° and 3° are repealed;
13° Articles L. 332-7-1, L. 332-11-1 and L. 332-11-2 are repealed;
14° Article L. 332-12 is amended as follows:
(a) A is repealed;
(b) At the end of the first sentence of c, the references: " to b and d of 2° and 3° of Article L. 332-6-1" are replaced by the references: " to the d of 2° and 3° of Article L. 332-6-1, in their writing before the Act No. 2014-1655 of 29 December 2014 for 2014”;
15° At the first sentence of Article L. 332-28, the reference: "2° of Article L. 332-6-1" is replaced by the references: "c of 2° of Article L. 332-6-1, at the d of 2° of the same article, in its writing before the Act No. 2014-1655 of 29 December 2014 for 2014,".
II.-At the 4th of Article L. 342-11 of the Energy Code, after the word "urbanism" are inserted the words: ", in his earlier writing Act No. 2014-1655 of 29 December 2014 for 2014,".
III.-The general code of territorial authorities is amended as follows:
1° At the 19th of Article L. 2122-22, after the second occurrence of the word: "code", the words are inserted: ", in his writing before the Act No. 2014-1655 of 29 December 2014 for 2014;
2° The last paragraph of articles L. 2224-11-6 and L. 2224-36 is supplemented by the words: ", in its writing before the Act No. 2014-1655 of 29 December 2014 for 2014”;
3° At 2° of Article L. 2331-5, the reference: "at the b of 1° of Article L. 332-6-1 and" is deleted;
4° Sections L. 2543-6, L. 2543-7 and L. 5813-1 are repealed.
IV.-The general tax code is amended as follows:
1° c of I of Article 302 septies B is repealed;
2° Sections 1723 octies to 1723 quaterdecies are repealed.
V.-A Article L. 133 of the Tax Procedures Book, the words: ", as well as the amount of the payment in the event of exceeding the legal density limit mentioned in theArticle L. 112-2 of the urban planning code » are deleted.
VI.-In the tenth paragraph of Article L. 5112-6-1 of the General Code of Public Ownership, the reference: ", L. 332-11-1" is deleted.
VII.-The III of Article L. 524-8 of the Heritage Code is supplemented by a paragraph as follows:
"In the event of a total or partial transfer, the collection title(s) is issued within thirty-six months of the issuance of the cancellation fee. »
VIII.-Section 4 of the Act of 21 May 1879 restricting the freedom to build in the new quarters of the city of Strasbourg is repealed.
IX.-Section 3 of the Act of 6 January 1892 restricting the freedom to build is repealed.
X.-The 12° of I comes into force on January 1, 2015. A of the same 12° is applicable to applications for authorization or prior declarations made from the same date.
A lArticle L. 520-8 of the urban planning codeafter the year: "2014", the words are inserted: "or for which the notice of recovery provided for in Article L. 520-2 is issued as of December 1, 2014".
I. - Article 3 of Act No. 72-657 of 13 July 1972 establishing measures in favour of certain categories of older merchants and craftsmen is supplemented by a paragraph thus written:
"The amount of the tax calculated under this section and before application of the modulation provided for in the fifth paragraph of 1.2.4.1 of theArticle 77 of Act No. 2009-1673 of 30 December 2009 for 2010 is increased by 50% for establishments with a sales surface exceeding 2,500 square metres. The proceeds of this increase are allocated to the state budget. »
II. - I applies on the basis of taxation due under 2015.
I. - The general tax code is amended as follows:
A. - Section 39 quinquies D, in its drafting resulting from Act No. 2014-891 of 8 August 2014 of Corrigendum Finance for 2014, is amended as follows:
1° In the first and second paragraphs, the year: "2015" is replaced by the year: "2016";
2° In the first paragraph, the words: "or in the urban revitalization zones mentioned in the A of 3 of Article 42 of Law No. 95-115 of 4 February 1995 orientation for the development and development of the territory" are removed;
3° The last paragraph is amended to read:
(a) After the words: "the article", the end of the first sentence is as follows: "17 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
(b) After the word: "regulation", the end of the second sentence is thus written: "(EU) No. 1407/2013 of the Commission, of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. » ;
B. - Article 44 sexies is amended as follows:
1° I is thus modified:
(a) The second and third sentences of the first preambular paragraph are as follows:
"The exemption also applies to companies subject to tax on companies engaged in a business activity, as defined in section 92, 1 of which the number of employees with an indeterminate employment contract or a term of not less than six months is equal to or greater than three employees at the end of the first fiscal year and during each fiscal year of the period of application of this section. If the workforce varies during the fiscal year, it is calculated taking into account the duration of the employees involved during the fiscal year. » ;
(b) The second to fourth preambular paragraphs are replaced by a sub-item:
"The benefit of this article is reserved for companies that are established on or after January 1, 2007 and until December 31, 2020 in regional end aid zones, provided that the head office and all of the activity and operating means are located in these areas. » ;
(c) The sixth and seventh preambular paragraphs are deleted;
(d) At the penultimate paragraph, the words: "except in the cases provided for in the first paragraph" are deleted;
(e) In the last paragraph, the words: “rural revitalization” and “or urban revitalization” are deleted;
2° The IV is thus written:
"IV. - For the fiscal years ended January 1, 2007 to December 31, 2013, the benefit of the exemption is subject to compliance with Commission Regulation (EC) No. 1998/2006 of December 15, 2006, concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids.
"For exercises closed on 1 January 2014, the benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. » ;
C. - Article 44 septies is amended as follows:
1° I is thus modified:
(a) The first paragraph is amended to read:
- in the first sentence, after the word "created", the words are inserted: "between July 1, 2007 and December 31, 2020";
- the last sentence is deleted;
(b) The third paragraph reads as follows:
"Do not open the right to the benefit of the exemption the activities carried out in one of the following sectors: transport and related infrastructure, shipbuilding, manufacturing of synthetic fibres, steel, coal, production and distribution of energy, energy infrastructure, primary agricultural production, processing and marketing of agricultural products, fisheries and aquaculture. » ;
2° II is thus amended:
(a) The first draft is as follows:
“1. On the approval of the Minister responsible for the budget, the profits exempted under I shall be capped, for the enterprises created in the regional end-use assistance zones, so that the corresponding tax relief is not more than 10% of the eligible costs defined in 2 of this II. This rate is increased by ten points for medium-sized enterprises and twenty points for small businesses. However, the exempt profits are capped so that tax relief is not more than 7.5 million euros.
"For companies created in overseas departments, the outstanding profits under I are capped so that the corresponding tax relief is not more than 45% of the eligible costs defined in 2 of this II. This percentage is increased to 55% for Guyana and 70% for Mayotte. These rates are increased by ten points for medium-sized enterprises and twenty points for small businesses. However, the exonerated profits are capped in such a way that tax relief is not greater than €33.75 million in Guadeloupe, Martinique and La Réunion, €41.25 million in Guyana and €52.50 million in Mayotte.
"When the amount of eligible costs defined in 2 is greater than 50 million euros, the regional end-use assistance ceilings mentioned in the first two paragraphs of this 1 are weighted according to the different investment tranches required for the resumption of the troubled enterprise referred to in the first paragraph of I. The range between 50 and 100 million euros is weighted by a coefficient of 0.5. The fraction of eligible costs over 100 million euros is not retained for the calculation of the ceiling.
"Small and medium-sized enterprises cannot benefit from the application of the rate increases provided for in the first two paragraphs of this 1 when the eligible costs defined in 2 are greater than 50 million euros. » ;
(b) The 3 is repealed;
(c) In the first paragraph of 4, the words: "eligible for the land use allowance classified for industrial projects" are replaced by the words: "regional end aid";
(d) The 5 is replaced by 5 and 6 as follows:
« 5. The exemption provided for in I and determined under the conditions set out in this II shall be granted to large enterprises subject to the creation of a new economic activity in the area of regional purpose assistance.
« 6. For the purposes of this II, enterprises defined in Annex I to Commission Regulation (EU) No. 651/2014 of 17 June 2014 are considered small and medium-sized enterprises, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the Treaty. » ;
3° The III is thus written:
"III. - 1. With the approval of the Minister responsible for the budget, the exemption under I shall be granted to the companies created to resume a business in difficulty mentioned in the same I that are not located in a regional end aid zone when they meet the definition of small and medium-sized enterprises, within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014.
“2. The benefits exempted under 1 of this III are capped so that the tax relief does not exceed 10% of the eligible costs defined in 2 of II and is not greater than 7.5 million euros. This rate is increased to 20% for small businesses. » ;
4° The IV is thus written:
"IV. - The approval provided for in 1 of the II and III is granted when the following conditions are met:
“(a) The company created for the recovery meets the conditions set out in I;
“(b) The company created meets the conditions of establishment and size required for the II or III;
"(c) The company is committed to retaining retained and created jobs that are held under 2 of II for a minimum period of five years from the date of recovery or creation. This period is reduced to three years in the case of small and medium-sized enterprises, as defined in Annex I to Commission Regulation (EU) No. 651/2014 of 17 June 2014, referred to above;
"(d) Funding for the recovery operation is provided at least 25% by the recipient of the assistance.
"Non-compliance with any of these conditions or any of these commitments results in the withdrawal of the licence and immediately renders corporate tax payable in accordance with the terms and conditions set out in the IX."
5° The V is repealed;
6° The VI is thus amended:
(a) After the words: "scheduled to the I", the end of 1 is thus written: "and granted on approval is subject to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014, referred to above. » ;
(b) 2 is thus written:
“2. The benefit of the exemption under III is subject to compliance with Article 17 of Commission Regulation (EU) No 651/2014 of 17 June 2014, referred to above. » ;
(c) In 3, the reference: "(EC) n° 800/2008 of the Commission of 6 August 2008" is replaced by the reference: "(EU) n° 651/2014 of the Commission of 17 June 2014," and the reference: "(EC) n° 1998/2006 of the Commission of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty" is replaced by the reference: "(EU) n° 1407/2013 of the Commission,
(d) It is added a 4 as follows:
“4. In the absence of approval, companies located in areas of regional end aid or meeting the definition of small and medium-sized enterprises, as defined in Annex I to Commission Regulation (EU) No. 651/2014 of 17 June 2014, referred to above, may only be exempted from the exemption provided for in I within the limits provided by Commission Regulation (EU) No. 1407/2013 of 18 December 2013, referred to above. » ;
7° VIII is repealed;
D. - Article 44 quindecies is amended as follows:
1° In the first paragraph of I, the year: "2014" is replaced by the year: "2015";
2° In V, the reference: "(EC) no 1998/2006 of the Commission, of 15 December 2006, concerning the application of Articles 87 and 88 of the Treaty" is replaced by the reference: "(EU) no 1407/2013 of the Commission, of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union";
E. - At the e and the first sentence of the f of the I quater of section 125-0 A, the words "in the seventh" are replaced by the words "in the second sentence of the first";
F. - Article 239 sexies D is amended as follows:
1° The second paragraph is amended to read:
(a) The year: "2014" is replaced by the year: "2015";
(b) After the word "regional", the end of the paragraph is thus written: "and in rural revitalization areas defined in Article 1465 A II."
2° The last paragraph is amended to read:
(a) In the first sentence, the words: "or in urban redynamic zones" are deleted and the reference: "15 of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Rules of Exemption by Category)" is replaced by the reference: "107 of the Regulation (EU) No.
(b) After the word: "Article", the end of the second sentence is thus written: "14 of Commission Regulation (EU) No 651/2014 of 17 June 2014, referred to above. » ;
(c) After the word: "regulation", the end of the last sentence is thus written: "(EU) No. 1407/2013 of the Commission, of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. » ;
G. - Section 1465 is amended as follows:
1° The first paragraph is amended to read:
(a) In the first sentence, the words: "defined by the competent authority where land use makes it useful" are replaced by the words: "Regional Purpose Assistance and Operations Effective January 1, 2007 and until December 31, 2020";
(b) After the first sentence, two sentences are inserted:
"For companies meeting the definition of small and medium-sized enterprises, as defined in Schedule I to Commission Regulation (EU) No. 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty, exemption applies in the event of initial investment. For companies that do not meet this definition, exemption applies only in the event of initial investment in favour of a new economic activity in the area concerned. » ;
(c) At the beginning of the second sentence, the words: "This deliberation" are replaced by the words: "Deliberation initiating exemption";
(d) The last sentence is deleted;
2° The tenth preambular paragraph reads as follows:
"The benefit of the exemption is subject to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014, referred to above. » ;
3° The penultimate paragraph is deleted;
H. - The first paragraph of Article 1465 A IV is amended as follows:
1° In the first sentence, the words: "2007 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" are replaced by the words: "2014 is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union";
2° The second sentence is amended:
(a) The words: "January 2009 and December 31, 2014" are replaced by the words: "July 2014 and December 31, 2015";
(b) After the word: "Article", the end is thus written: "14 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to articles 107 and 108 of the treaty. » ;
I. - Article 1465 B, in its drafting resulting from Act No. 2014-891 of 8 August 2014 referred to above, is amended as follows:
1° The first paragraph is amended to read:
(a) The year: "2014" is replaced by the year: "202020";
(b) After the word: "Article", the end of the paragraph is as follows: "17 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aid compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
2° The first sentence of the second paragraph is as follows:
"The first paragraph applies to companies that, during the reference period for the calculation of the tax base, meet the definition of small and medium-sized enterprises, as defined in Schedule I to Commission Regulation (EU) No. 651/2014 of June 17, 2014, referred to above. » ;
3° It is added a paragraph to read:
"The initial investment condition in the second sentence of the first paragraph of section 1465 does not apply to this section. » ;
J. - After the word "regulation", the end of the last paragraph of Article 1602 A is thus written: "(EU) No 1407/2013 of the Commission, of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. »
II. - A. - The b of the 3° of the A, the last paragraph of the 2° of the B, the c and d of the 6° of the C, the 2° of the D, the c of the 2° of the F, the 1° of the H and the J of the I apply to the benefits granted as of January 1, 2014.
B. - 3° A, 6° C, 2° F, 2° G and H and 1° I apply to the benefits granted as of July 1, 2014.
I.-Article 44 octies A of the General Tax Code, in its drafting resulting from Act No. 2014-891 of 8 August 2014 of Corrigendum Finance for 2014, is thus amended:
1° The first paragraph of I is thus amended:
(a) In the first sentence, the year: "2014" is replaced by the year: "202020";
(b) In the second sentence, the words: "the first five, the sixth and seventh, or the eighth and ninth periods" are replaced by the words: "the first, the second or the third period";
2° II is thus amended:
(a) In the first sentence of the eighth paragraph, the amount "100 000 €" is replaced by the amount "50 000 €" and the year: "2006" is replaced by the year: "2015";
(b) After the eighth preambular paragraph, three sub-items are inserted:
"For taxpayers who create or implement activities in an urban-territorial free area of business effective January 1, 2015, the benefit of the exemption is subject to the condition that, on the closing date of the fiscal year or the tax period under which the exemption applies:
« 1° The number of employees whose employment contract is indefinitely or has been concluded for a specified period of at least 12 months and residing in one of the urban-territory free zones entrepreneurs or in one of the priority areas of the urban unit policy in which the urban-territory free zone is located is equal to at least half of the total of employees employed under the same conditions. Part-time employees shall be taken into account in the pro rata of the duration of their contract;
« 2° Or the number of employees hired from the creation or establishment of the company and meeting the conditions described in 1° is equal to at least half of the total of employees hired under the same conditions during the same period. » ;
(c) The penultimate paragraph is thus written:
"For taxpayers who create activities in an urban-territory free zone contractor effective January 1, 2016, the benefit of the exemption is subject to the existence, on January 1, of the year of settlement, of the city contract provided for in theArticle 6 of Act No. 2014-173 of 21 February 2014 programming for the city and urban cohesion. » ;
(d) In the last paragraph, the reference: "(EC) n° 1998/2006 of the Commission of 15 December 2006 concerning the application of articles 87 and 88 of the treaty" is replaced by the reference: "(EU) n° 1407/2013 of the Commission, of 18 December 2013, concerning the application of articles 107 and 108 of the Treaty on the Functioning of the European Union".
II.-The I applies to businesses that create activities in an urban-territory free zone as of January 1, 2015.
III.-The words: "urban free zone" are replaced by the words: "urban free zone-territory entrepreneur" and the words: "urban free zones" are replaced by the words: "urban free zones-territories entrepreneurs" in all existing legislation.
I. - The general tax code is amended as follows:
1° After article 1383 C bis, it is inserted an article 1383 C ter as drafted:
"Art. 1383 C ter. - Unless otherwise deliberated by the territorial community or the public intercommunal cooperation institution with its own taxation, as provided for in Article 1639 A bis, buildings located in the priority areas of the city policy defined in theArticle 5 of Act No. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt from land tax on properties built for a period of five years.
"The exemption applies to immovables existing as of January 1, 2015 and attached to that same date to an establishment that meets the conditions to benefit from the exemption of corporate land contributions under I septies of section 1466 A and related buildings, between January 1, 2015 and December 31, 2020, to an establishment that meets the same conditions.
"For immovables that have been attached as of January 1, 2016 to an establishment that meets the conditions for the exemption of corporate land contributions under I Septies of section 1466 A, the benefit of the exemption is subordinate to the existence, on January 1 of the year of attachment, of the city contract provided for in theArticle 6 of Act No. 2014-173 of 21 February 2014 referred to above.
"The exemption applies as of January 1, 2015 or as of January 1 of the year following that of attachment to a qualifying establishment, if it is later.
"It ceases to apply definitively from January 1st of the second year following the reference period, referred to in section 1467 A, during which the debtor no longer meets the requirements.
"This exemption ceases to apply as of January 1 of the year following the year in which buildings are no longer assigned to a commercial activity.
"In the event of an operator change during an exemption period, the exemption period is maintained for the remaining period and under the conditions for the predecessor.
"The exemption covers the entire share of each territorial community or public institution of inter-communal cooperation with a specific tax.
"When the conditions required to benefit from exemptions provided for in articles 1383 A to 1383 I are completed, the taxpayer must opt for either of these plans before January 1 of the year in which the exemption takes effect. The option is irrevocable and applies to all communities.
"The declarative obligations of persons and organizations concerned by the exemptions provided for in this article shall be determined by decree.
"The benefit of exemptions is subject to compliance with Commission Regulation (EU) No. 1407/2013 of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. » ;
2° Section 1466 A is amended as follows:
(a) After the I sexies, it is inserted an I septies as follows:
"I septies. - Unless otherwise deliberated by the territorial community or the public intercommunal cooperation institution with its own taxation, as provided for in Article 1639 A bis, establishments that are the subject of creation or extension between January 1, 2015 and December 31, 2020 in the priority areas of the city policy defined at theArticle 5 of Act No. 2014-173 of 21 February 2014 of programming for the city and urban cohesion, as well as the establishments existing as of January 1, 2015 located in these same neighborhoods, are exempt from corporate land contributions within the limit of the taxable net base amount set for 2015, at 77,089 € and updated annually according to the variation of the price index.
"The exemption shall, for a period of five years beginning in 2015 for the establishments that exist on that date or, in the event of establishment creation, from the year following the establishment or, in the case of an extension of establishment, from the second year following the establishment, bear the full share to each territorial or public inter-communal cooperation institution with its own taxation.
"At the end of the exemption period and for the three years following the expiry of the exemption period, the taxable net base of the establishments referred to in the first paragraph of this I septies is subject to abatement. The amount of this slaughter is equal in the first year to 60% of the exempt base of the last year of the exemption under the second paragraph, 40% in the second year and 20% in the third year. This slaughter cannot reduce the tax base of the year in question by more than 60% of its amount in the first year, 40% in the second year and 20% in the third year.
"For establishments that are the subject of creation effective January 1, 2016, the benefit of the exemption is subject to the existence, on January 1, of the year of establishment, of the city contract provided for in theArticle 6 of Act No. 2014-173 of 21 February 2014 referred to above.
"In the event of an operator change during the exemption period, the exemption is maintained for the remaining period and under the conditions for the predecessor.
"The exemption applies where the following conditions are met:
« 1° The business carries on business;
« 2° It employs less than ten employees as of 1 January 2015 or on the date of creation and either has made annual revenue excluding taxes less than 2 million euros during the reference period, or has a total of balances less than 2 million euros;
« 3° Its capital or voting rights are not held, directly or indirectly, up to 25% or more by a company or jointly by several companies whose workforce exceeds two hundred and fifty employees and whose annual revenue excluding taxes exceeds 50 million euros or the total annual balance exceeds 43 million euros. For the determination of this rate, the participation of venture capital corporations, joint venture capital funds, specialized professional funds 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, professional investment capital funds, regional development companies, innovation financial companies and unipersonal risk investment companies are not taken into account provided that there is no dependency link, within the meaning of Article 39 of this Code, between the corporation in question and the latter companies or funds.
"For the application of 2° and 3° of this I septies, the turnover is reduced or increased, if applicable, to twelve months. The thresholds apply, for existing establishments, as of January 1, 2015 and, for later creations and extensions, to the date of establishment in the area. The company's workforce is valued by reference to the average number of employees employed during this fiscal year. For the parent company of a group mentioned in section 223 A, the turnover is valued by making the sum of the business figures of each of the member companies of that group.
"The benefit of exemptions is subject to compliance with Commission Regulation (EU) No. 1407/2013 of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. » ;
(b) In the first and third paragraphs of II, the reference: "and I sexies" is replaced by the references: ", I sexies and I septies";
(c) In the second paragraph of II, the reference: "or I sexies" is replaced by the references: ", I sexies or I septies";
3° In the first paragraph of Article 1388 quinquies, after the reference: "1383 C bis", the reference is inserted: "1383 C ter",
4° In the V of Article 1586, the reference: "or I sexies" is replaced by the references: ", I sexies or I septies".
II. - A. - The State compensates, each year, for the loss of revenues resulting, for the territorial authorities and public institutions of intercommunal cooperation with clean taxation, from the exemption of land tax on the built properties mentioned in article 1383 C ter of the general tax code. The compensation is calculated under the following conditions:
1° It is equal to the product obtained by multiplying the loss of bases resulting, each year and for each territorial or public institution of intercommunal cooperation with clean taxation, from exemption by the land tax rate on the built properties applied in 2014 in the territorial community or the public institution of intercommunal cooperation;
2° For municipalities that, as of January 1, 2014, were members of a public institution of intercommunal cooperation without clean taxation, the rate voted by the commune for this year is increased from the rate applied to the public institution of intercommunal cooperation for 2014.
B. - The State compensates, each year, for the loss of income resulting from the exemption of the land contribution of the enterprises mentioned in the State to the municipalities and public institutions of inter-communal cooperation with clean taxation. I septies of article 1466 A of the general tax code. The compensation is calculated under the following conditions:
1° It is equal to the product obtained by multiplying the loss of bases, each year and for each municipality or public institution of intercommunal cooperation with clean taxation, of the exemption by the rate of corporate land contribution applied in 2014 in the territorial community or the public institution of intercommunal cooperation;
2° For municipalities that, as of January 1, 2014, were members of a public institution of intercommunal cooperation without clean taxation, the rate voted by the commune for this year is increased from the rate applied to the public institution of intercommunal cooperation for 2014;
3° When, as a result of a creation, a change in tax regime or a merger, a public inter-communal co-operation institution applies as of January 1, 2015 of the plan provided for in theArticle 1609 Nonies C of the General Tax Code or I of section 1609 quinquies C of the same code, the compensation is equal to the proceeds of the amount of the bases subject to the exemption provided for in I septies of section 1466 A of the said code by the weighted average rate of the municipalities members of the public intercommunal cooperation institution that was found for 2014 eventually increased under the conditions set out in 2° of this B.
III. - For the purposes of Article 1383 C ter and Article I septies 1466 A the general code of taxes in 2015, the contrary deliberations of the territorial authorities and their public institutions of intercommunal cooperation must be taken within sixty days of the publication of the decree setting out the list of priority areas of the city policy provided for in theArticle 5 of Act No. 2014-173 of 21 February 2014 programming for the city and urban cohesion.
IV. - I applies effective January 1, 2015.
I. - Article 220 octies of the General Tax Code is amended as follows:
1° In I, the words "three years" are replaced by the words "one year";
2° The III is thus amended:
(a) In the first paragraph, the rate: "20%" is replaced by the rate: "15%" and the year: "2015" is replaced by the year: "2018";
(b) After the 1° abi, it is inserted an a ter as follows:
“a ter) Compensation, including social expenses, of the executive(s) corresponding to their direct participation in the realization of works; »
(c) At 2°, after the words: "export assistants", the words are inserted: ", compensation, including social expenses, of the executive(s) corresponding to their direct participation in rehearsals";
(d) After the e of 2°, it is inserted a paragraph as follows:
"The remuneration of a leader referred to in the 1° a ter and 2° a shall not exceed an amount fixed by decree, within a ceiling of €50,000 per year. This remuneration is eligible for the tax credit only for small businesses, as defined in section 2 of Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008, declaring certain categories of assistance compatible with the common market pursuant to sections 87 and 88 of the treaty (General exemption by category). » ;
(e) The last paragraph is deleted;
3° At 1° of the VI, the amount "800,000 €" is replaced by the amount "1.1 million euros".
II. - I is applicable to the tax credits calculated for the expenses incurred as of 1 January 2015 and comes into force on a date fixed by decree, which may not be after more than six months on the date of receipt by the Government of the response of the European Commission to consider the legislative arrangement being notified to it as in accordance with the European Union's law on State aid.
I. - Chapter II of Part III of Book I of the General Tax Code is supplemented by an VIII, as follows:
« VIII. - Organizations responsible for organizing an international sport competition
"Art. 1655 septies. - I. - Organizations responsible for the organization in France of an international sport competition and, if applicable, the subsidiaries of these organizations, within the meaning ofArticle L. 233-1 of the Commercial Code, are not liable:
« 1° Due to the profits made in France and the French source income paid or collected, when these profits and revenues are directly related to the organization of the international sport competition:
“(a) Corporate tax under section 205 of this Code;
“(b) Income tax for industrial and commercial profits defined in sections 34 and 35;
"(c) Deduction to the source provided for in Article 119 bis;
"(d) Deduction to the source provided for in Article 182 B (b) and (c);
« 2° Due to remuneration paid to employees of the organization and companies referred to in the first paragraph of this I, where the functions performed by these employees are directly related to the organization of international sport competition:
“(a) Salary tax provided for in section 231;
“(b) Participations mentioned in articles 235 bis and 235 ter C;
"(c) The apprenticeship tax provided for in section 1599 ter A;
"(d) The additional contribution to learning provided for in article 1609 quinvicies;
« 3° Subject to 2°, the taxes provided for in securities I to II bis of the second part of this book, with the exception of land taxes on built and unbuilt properties and their associated taxes, when their generator fact is directly related to the organization of international sports competition.
“II. - The international sporting competition whose organization opens up for the benefit of the regime defined in I means that meeting the following cumulative criteria:
« 1° To be awarded as part of a selection by an international committee, upon nomination of a public person or a national delegate sports federation, defined at theArticle L. 131-14 of the Sport Code ;
« 2° Being at least equivalent to a European championship;
« 3° Being organized exceptionally in French territory;
« 4° Train exceptional economic benefits.
"The quality of international sport competition, as defined in this II, is recognized by decree.
"III. - I and II apply to competitions for which the award decision to France took place before December 31, 2017.
"IV. - The Standing Committees on Finance and the competent Standing Committees on Sport of the National Assembly and of the Senate shall receive for information, at the time of the filing of the application to the international committee by the public person or the federation mentioned in 1° of II, the letters of commitment of the State for the reception in France of an international sport competition that may benefit from the tax regime defined in I."
II. - The Government makes an annual report on the application of Article 1655 septies of the General Code of Taxes to International Sports Competitions, including on the cost of the scheme for public finances.
I. - 1 of Article 285 of the Customs Code, after the word "charged", are inserted the words: ", without prejudice to II of Article 1695 of the General Tax Code"
II. - The general tax code is amended as follows:
A. - 5 of section 287 is amended as follows:
1° In a, the words: "On the one hand" are deleted and the words: "the European Community" are replaced, twice, by the words: "the European Union";
2° In b, the words: "On the other hand," are deleted and the words: "the European Community" are replaced by the words: "the European Union";
3° After the b ter, a b quater is inserted as follows:
"b quater) The total amount, excluding the value-added tax, of the imports referred to in section 291 for which the debtor exercised the option provided for in Article 1695 II; »
4° At the beginning of the c, the word "Finally" is deleted;
B. - Section 1695 is amended as follows:
1° At the beginning of the first paragraph, the mention is added: "I. -";
2° It is added a II as follows:
“II. - By derogation from the first and last paragraphs of I, persons subject to the value-added tax established on the territory of the European Union and liable to the tax for import transactions carried out in France may, on an option, increase the amount of the tax recognized by the Customs administration on the declaration referred to in section 287, when they are holders of a licence to the simplified procedure of customs clearance established with domicile Customs Code Community and paragraphs 2 and 3 of Article 253 of the Commission's Regulation (EEC) No. 2454/93 of 2 July 1993, setting certain provisions for the application of Regulation (EEC) No. 2913/92 of the Commission establishing the Customs Code Community.
"People subject to the value-added tax not established in the territory of the European Union and liable to the tax for import transactions carried out in France may be entitled to the option referred to in the first paragraph of this II when the customs representative, within the meaning of section 5 of the Regulation (EEC) No. 2913/92 of the Commission, of 12 October 1992, which they use to make such transactions, has obtained, on their behalf, the simplified procedure
"The option in the first two paragraphs of this II shall take effect on the first day of the month following that of the application and shall end on December 31 of the next third year. It is renewable by tacit renewal, by three calendar years, unless denunciation made at least two months before the expiry of each period. »
III. - I and II apply to import operations, the fact of which is a generator effective January 1, 2015.
I. - Section 279-0 bis A of the General Tax Code is amended as follows:
1° In the first paragraph, after the word: "new", the words are inserted: "and dwellings, derived from the transformation of office space, considered to be new within the meaning of the 2nd of the 2nd of the I of Article 257,";
2° In b, the reference: "8" is replaced by the references: "6, 8 and 10".
II. - The loss of revenue resulting from the State of 1° of the I of this article shall be compensated by the creation of an additional fee to the rights provided for in the articles 575 and 575 A the general tax code.
The last sentence of the second paragraph of section 279 of the General Tax Code is as follows:
"This share is equal to the amounts paid by user for the acquisition of the aforementioned rights. »
The same code is amended:
1° The second paragraph of Article 726 is deleted;
2° In 1757, the word "third" is replaced by the word "second".
I.-After the word: " pharmacies", the end of the G of Article 302 D bis of the same code is deleted.
II.-Section 27 of Act No. 2012-354 of 14 March 2012 of Corrigendum Finance for 2012 is repealed.
I.-After the second paragraph of Article 265 Customs Code, it is inserted a paragraph as follows:
"For those who operate large-scale energy consumption facilities within the meaning of Article 17 of Directive 2003/96/EC of the Council, of 27 October 2003, referred to above, without having them subject to Directive 2003/87/EC of the European Parliament and the Council, of 13 October 2003, referred to above, and who exercise in these facilities an activity referred to in Annex I to this same Directive 2003/846 EC of the list, established by the decision »
II.-The loss of revenue resulting from the State of I of this article shall be compensated, on a competitive basis, by the creation of an additional fee to the rights provided for in the articles 575 and 575 A the general tax code.
After the 2nd of Article 119 bis of the General Code of Taxation, it is inserted a paragraph thus written:
"The stipulations of the administrative assistance agreement referred to in the first paragraph of this 2 and their implementation shall effectively allow the administration of the taxes to obtain from the authorities of the State in which the collective investment agency constituted on the basis of a foreign law referred to in the same paragraph is located the information necessary to verify compliance by that body with the conditions provided for in 1° and 2°. »
I.-The same code is amended as follows:
1° The 3° of Article 199 terdecies-0 A is thus modified:
(a) In a, the words: "the one holding its activity" are replaced by the words: "the ones in c bis and d";
(b) C is repealed;
2° 3 of Article 885-0 V bis is amended as follows:
(a) In a, the words: "the one provided for in b" are replaced by the words: "the ones provided for in b and e bis";
(b) It is repealed.
II.-The 5th of Article L. 214-31 of the monetary and financial code is supplemented by a sentence as follows:
"This condition does not apply to the companies mentioned in the 3rd of this I;".
III.-I and II apply to subscriptions made effective January 1, 2015.
I. - The general tax code is amended as follows:
1° Section 200 B is amended as follows:
(a) At the end of the second sentence of the first paragraph, the words: "at the rate of one third when they are due:" are replaced by the words: "at the rates set out in the III bis of Article 244 bis A where they are due by associates of companies or groups that fall under articles 8 to 8 ter or by holders of shares of real estate investment funds mentioned in article 239 nonies, which are not taxably domiciled in France or whose head office is located outside France. » ;
(b) A and b are repealed;
2° Article 244 bis A is amended as follows:
(a) 1 of the I is thus modified:
- at the end of the first paragraph, the words: "the rate set in the second paragraph of Article 219 I" are replaced by the words: "the rates set in III bis";
- the last paragraph is deleted;
(b) In the second paragraph of the III, the reference: "first paragraph of the I" is replaced by the reference: "III bis";
(c) After the same III, a III bis is inserted as follows:
"III bis. - 1. The surplus-values made by the persons and organizations referred to in 2 of I when the goods or rights referred to in 3 of the same I are subject to the debit according to the rate set out in the second paragraph of Article 219.
"However, natural persons, natural associates of companies, groupings or organizations whose profits are taxed on behalf of the partners and holders of shares, natural persons, of real estate investment funds referred to in section 239 nies are subject to the withdrawal at the rate of 19%.
“2. [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2014-708 DC of 29 December 2014]”;
3° In the V of Article 1529, the reference: "of the last paragraph of the I" is replaced by the reference: "of the IV".
II. - I applies to surplus-values made effective January 1, 2015.
I.-The general tax code is amended as follows:
1° After Article 795 it is inserted an article 795-0 A thus drafted:
"Art. 795-0 A.-I.-The exemptions of the right of transfer in a free capacity referred to in Articles 794 and 795 also apply to gifts and bequests granted to legal persons or organizations of the same nature as those mentioned in the same articles, constituted on the basis of a foreign law and whose seat is located in a Member State of the European Union or in another State party to the agreement on the European Agreement Accreditation is granted to these legal persons or organizations, provided they pursue objectives and have similar characteristics to those in France that meet the conditions set out in Articles 794 and 795. Donations and bequests received by these legal entities or organizations must be allocated to activities similar to those mentioned in the same articles.
"II.-Where donations and bequests have been made for the benefit of a legal person or an unregistered body whose seat is located 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 fraud and tax evasion, the exemption of the right of transfer in a free manner is
"III.-A decree sets out the conditions for the application of I, including the duration of validity as well as the terms and conditions for the issuance, advertising and withdrawal of approval. » ;
2° In the last paragraph of section 777, the reference: "to section 795" is replaced by the references: "to sections 795 and 795-0 A";
3° In the second paragraph of Article 885 G ter and Article 990 J II, after the reference: "of Article 795", the words "or are organizations of the same nature under Article 795-0 A" are inserted;
4° In the third paragraph of Article 990 I, after the reference: "795", the reference is inserted: ", 795-0 A".
II.-The I applies to declared gifts, donations recognized by authentic act and to open estates from the coming into force of this Act.
I.-The general tax code is amended as follows:
1° Sections 164 D and 885 X are supplemented by a paragraph to read:
"However, the obligation to designate a tax representative does not apply to persons who have their tax domicile in 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, as well as a mutual assistance agreement on tax recovery, or to persons referred to in Article B of the same Article. » ;
2° Article 223 quinquies A is supplemented by a paragraph as follows:
"However, the obligation to designate a tax representative does not apply to persons who have their head office in 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 as well as a mutual assistance agreement on tax recovery. » ;
3° The IV of Article 244 bis A is supplemented by a paragraph to read as follows:
"The obligation to designate a tax representative does not apply when the assignor is domiciled, established or constituted in a 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 evasion and fraud, as well as a mutual assistance agreement on tax recovery. Where the assignor is a corporation or group referred to in c of 2 of the I, or a corporation or group of which the tax system is equivalent and whose head office is located in one of the States mentioned in the first sentence of this paragraph, the obligation to designate a tax representative shall be assessed in respect of the situation of each of the partners. » ;
4° In the last paragraph of Article 990 F, the words: "the European Community" are replaced by the words: "another 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 as well as a mutual assistance agreement on tax recovery";
5° In the VI of article 1605 nonies, the reference: "first paragraph of" is deleted.
II.-A.-The 1st of I applies to income tax due from the revenues of 2014 and to the solidarity tax on the property due from 2015.
B.-The 2° of I applies to corporate tax for the years ended on or after December 31, 2014.
C.-The 3° and 5° of I apply to surplus-values made for transfers that occurred as of January 1, 2015.
D.-The 4th of I applies to transfers of buildings that occurred as of January 1, 2015.
I.-The general tax code is amended as follows:
A.-Article 223 As amended:
1° The first paragraph is replaced by three subparagraphs:
"I.-A corporation, as defined by the words: "mother corporation" may constitute itself liable for the corporate tax on all the results of the group formed by itself and the companies in which it holds 95% or more of the capital in a continuous manner in the year, directly or indirectly through companies or permanent establishments that are members of the group, as follows:
"A corporation, also designated by the words "mother corporation", whose capital is held continuously in the course of the fiscal year, at least 95% by a corporation or permanent establishment subject to a tax equivalent to the corporate tax in a 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 evasion
"The capital of the parent corporation referred to in the same first paragraph shall not be held at least 95% directly or indirectly by another corporation subject to corporate tax under the terms and conditions of common law or under the terms and conditions set out in section 214. The capital of the non-resident parent entity shall not be held at least 95% directly or indirectly by another corporation subject to corporate tax under the terms of common law or under the terms and conditions set out in the same section 214 or by another legal person subject to a tax equivalent to corporate tax in a State referred to in the second paragraph of this I. The capital of the parent corporation referred to in the same second paragraph shall not be held indirectly by the non-resident parent entity through stable companies or establishments that may themselves constitute themselves liable for corporate tax under the conditions described in the second paragraph. However, the capital of the parent corporation referred to in the first paragraph of this I may be held indirectly at 95% or more by another corporation subject to corporate tax under the terms of common law or under the terms and conditions set out in section 214, by means of one or more legal persons not subject to that tax under the same conditions or by means of one or more legal persons who are subject to it directly under such conditions and of which the corporation is not The capital of the non-resident parent entity may be held indirectly by 95% or more by another legal person subject to a tax equivalent to the corporate tax in a State referred to in the second paragraph of this I or by another legal person subject to the corporate tax under the conditions of common law or under the terms and conditions provided for in section 214, by means of any or more legal persons that are not subject to that tax under the same terms and conditions » ;
2° The second paragraph is amended to read:
(a) In the first sentence, the words: "in the first sentence" are replaced by the word "in";
(b) In the last sentence, the reference: "of the first paragraph" is replaced by the references: "of the first and third paragraphs of this I";
3° The third paragraph is amended to read:
(a) In the first sentence, the words: "in the first sentence" are replaced by the word "in";
(b) In the last sentence, the reference: "of the first paragraph" is replaced by the references: "of the first and third paragraphs of this I";
4° In the third sentence of the fourth paragraph, the reference: "or third paragraph" is replaced by the references: "in the fourth or fifth paragraphs of this I";
5° At the beginning of the fifth preambular paragraph, the words “II.-” are added;
6° The sixth preambular paragraph is amended to read:
(a) At the beginning, the mention is added: "III.-";
(b) After the second sentence, three sentences are inserted:
"In order to establish a parent company under the conditions of the second paragraph of the I, a corporation must accompany its option of the non-resident parent entity agreement and foreign companies referred to in the same second paragraph. To be a member of a group formed under the terms of that second paragraph, a corporation must accompany its agreement with that of the non-resident parent entity and foreign companies. Companies members of a group under the conditions of the same second paragraph may, at the same time, only be liable for corporate tax for the results of another group under the conditions set out in this section. » ;
(c) In the third sentence, the word: "However," is deleted, the references: "second or third paragraph" are replaced by the references: "fourth or fifth paragraph of I", the reference: "second paragraph" is replaced by the reference: "fourth paragraph of the same I" and, at the end, the words: "group formed under the conditions provided for in the first paragraph" are replaced by the words: "other group formed under the conditions provided for
7° The seventh paragraph is amended to read:
(a) In the first sentence, after the word "intermediate" the words ", the non-resident parent entity and foreign companies" are inserted;
(b) In the fifth sentence, the reference: "or third subparagraphs" is replaced by the references: ", fourth or fifth paragraphs of this article";
(c) In the penultimate sentence, the reference: "sixth paragraph" is replaced by the reference: "first paragraph of this III", after the word "intermediate" are inserted the words: ", becomes a foreign corporation or a non-resident parent entity" and, at the end, the words: "or another intermediary corporation" are replaced by the words: ", another intermediary corporation, a non-resident parent corporation or another"
8° The penultimate paragraph is thus written:
"For each of the exercises agreed during the period of validity of the option, the parent company shall notify the administration, by the date referred to in the second paragraph of this III, of a list of the member companies of the group that, if any, include the designation of the non-resident parent entity, intermediary companies and foreign companies, as well as companies that cease to be members of the group or cease to be qualified as foreign companies. If not, the overall result is determined from the results of the companies listed on the last regularly notified list if these companies continue to meet the conditions set out in this section. » ;
B.-In the first paragraph of Article 223 A bis, in its writing resulting from Act No. 2014-891 of 8 August 2014 for 2014, the reference: "first paragraph of Article 223 A" is replaced by the reference: "first paragraph of Article 223 A";
C.-Article 223 B is amended as follows:
1° In the second paragraph and in the first sentence of the third paragraph, after the word "intermediary", the words ", a foreign corporation or a non-resident parent entity" are inserted;
2° The fourth paragraph is amended to read:
(a) In the second sentence, after the word "intermediate" the words are inserted: ", on foreign companies or on the non-resident parent entity";
(b) In the last sentence, the words "quoted intermediaries" are replaced by the words "intermediaries, non-resident parent entity or foreign companies mentioned" and the reference: "or i" is replaced by the references: ", i or j";
3° In the fifth paragraph, after the word: "group", the words are inserted: ", and that of the parent company referred to in the second paragraph of Article 223 A,"
4° In the first sentence of the sixth preambular paragraph, after the words: "to an intermediary corporation", the words "to a foreign corporation or non-resident parent entity" are inserted after the words: "by an intermediary corporation", the words ", by a foreign corporation or by the non-resident parent entity" and, after the words: "this intermediary society" are inserted the words: ", to that foreign corporation or to that non-resident parent entity
5° In the first sentence of the seventh paragraph, after the words: "an intermediate society", the words "or a foreign society" are inserted and, after the words: "intermediate society" are inserted the words: "or foreign society";
6° At 1°, after the word "intermediate" are inserted the words ", to a foreign company or to the non-resident parent entity";
7° At 2°, after the words: "to an intermediate corporation", the words are inserted: "to a foreign corporation or a non-resident parent entity" and the words: "or an intermediate corporation" are replaced by the words: "to an intermediate corporation, a foreign corporation or a non-resident parent entity";
D.-The last paragraph of section 223 D is amended as follows:
1° In the second sentence, after the word "intermediate" the words are inserted: "in foreign societies or in a non-resident parent entity";
2° In the last sentence, the second occurrence of the word "quoted" is replaced by the words: "by foreign companies or by the non-resident parent entity mentioned" and the reference: "or i" is replaced by the references: ", i or j";
E.-In the second paragraph of Article 223 E, the references: "second or third paragraphs" are replaced by the references: "fourth or fifth paragraphs of I";
F.-Article 223 F is amended as follows:
1° In the second sentence of the first paragraph, after the word "intermediate" the words ", a foreign corporation or a non-resident parent entity" are inserted;
2° In the second sentence of the third paragraph, twice, after the words: "to an intermediate corporation", the words ", to a foreign corporation or non-resident parent entity", after the words: "by an intermediate corporation", are inserted the words: ", by a foreign corporation or by the non-resident parent entity" and the words: "or an intermediate corporation" are replaced by the words: ", a non-resident parent, a foreign corporation
G.-Article 223 I is amended as follows:
1° In the first sentence of the first paragraph of 5, the reference: "or i" is replaced by the references: ", i or j";
2° A of 7 is supplemented by the words: "or, in the event of a contribution by a non-resident parent entity, the operation shall meet the conditions set out in section 210 B and section 115 (2);
H.-The 6 of section 223 L is amended as follows:
1° The c is thus modified:
(a) In the first sentence of the first paragraph, the reference: "or third paragraphs" is replaced, twice, by the references: ", fourth or fifth paragraphs of the I" and the reference: "seventh paragraph" is replaced by the reference: "second paragraph of the III";
(b) In the third paragraph, the reference: ", 223 R" is replaced by the reference: " and 223 R";
(c) Three subparagraphs are added:
"The first four paragraphs of this c apply:
« 1° Where a corporation subject to corporate tax absorbs a non-resident parent entity or a foreign corporation, provided that the absorbent corporation meets, before or as a result of that merger, the conditions set out in the first or second paragraphs of section 223 A to be a parent company and form a group since the opening of the merger exercise, under the conditions set out in the same first or second paragraphs, with the companies members of the first group;
« 2° When a non-resident parent entity is absorbed by another corporation or other permanent establishment meeting the conditions defined in the second paragraph of Article 223 A, provided that a new group is formed by a corporation that meets, before or as a result of the merger, the conditions provided for in the first or second paragraphs of the same I to be a parent corporation and forms a group since the opening of the merger exercise, under the conditions provided for in the first paragraph In this case, the reintegrations referred to in the third paragraph of this c are carried out by the parent company of the new group. » ;
2° The d is thus modified:
(a) In the first paragraph, the reference: "or third paragraphs" is replaced by the references: ", fourth or fifth paragraphs of I" and the reference: "third sentence of the first paragraph of this article" is replaced by the reference: "fourth sentence of the third paragraph of Article 223 A";
(b) In the first sentence of the third paragraph, after the reference: "first paragraph", the words are inserted: "fills the conditions referred to in the first, second, fourth and fifth paragraphs of I of Article 223 A and", the reference: "or third paragraphs" is replaced by the references: ", fourth or fifth paragraphs of I" and the reference: "seventh paragraph" is replaced by the reference: "second paragraph of the III";
(c) In the last paragraph, the references: "223 F, 223 R" are replaced by the references: "223 F and 223 R";
(d) Three subparagraphs are added:
"The first five paragraphs of this d apply:
« 1° Where the capital of a non-resident parent entity or a foreign corporation comes to be held under the conditions set out in the first paragraph of this paragraph by another corporation liable to corporate tax. If the 95% detention percentage is still reached at the closing date of the fiscal year, the corporation may form a group under the first or second paragraphs of I of section 223 A with the companies that were members of the first group or have them entered into the group of which it is already a member, under the conditions defined in the third to fifth paragraphs of this d;
« 2° When the capital of a non-resident parent entity has been held at least 95% by another corporation or other permanent establishment meeting the conditions defined in the second paragraph of Article 223 A. If the percentage of detention of 95% is still reached at the closing date of the year, a corporation that meets the conditions set out in the first or second paragraphs of the same I to be a parent corporation may constitute a new group, under the conditions set out in the same first or second paragraphs, with the member companies of the first group or bring them into the group of which it is already a member, under the conditions defined in the third to fifth paragraphs of this d."
3° The e is thus modified:
(a) The first sentence of the first paragraph is amended as follows:
- after the word: " dispositions", the references are inserted: "the first four paragraphs";
- after the word "group" are inserted the words "referred to in the first, second, fourth or fifth paragraphs of Article 223 A";
(b) It is added a paragraph to read:
"Where the non-resident parent entity is subject to a split under the conditions set out in (a) and (b) of 1 of the same section 210 B, the 1st and 2nd of (c) of this section shall apply, respectively, where the contribution recipient corporation is a corporation liable to corporate tax or is another corporation or other permanent establishment that meets the conditions defined in the second paragraph of Article 223 A."
4° The g is thus modified:
(a) The first paragraph is amended to read:
-the reference: "or third subparagraphs" is replaced by the references: ", fourth or fifth subparagraphs of the I" and the reference: "or third paragraph" is replaced by the references: ", fourth or fifth paragraph of the I";
-is added a sentence as follows:
" Similarly, where, as a result of an intake and allocation transaction that meets the conditions for the issuance of the licence referred to in section 115 and that is not an operation referred to in section 3 of the same article, carried out by the non-resident parent entity, the capital of a corporation or several corporations, other than the parent corporation, members of the group formed under the conditions provided for in the second paragraph of section 223
(b) In the second sentence of the second paragraph, the reference: "or third paragraph" is replaced by the references: ", fourth or fifth paragraphs of the I" and the reference: "seventh paragraph" is replaced by the reference: "second paragraph of the III";
5° The h is thus modified:
(a) In the first paragraph, twice, and in the last paragraph, the reference: "or third paragraphs" is replaced by the references: ", fourth or fifth paragraphs of the I";
(b) The same first paragraph is supplemented by the words: ", or with the companies with which it may form a group under the conditions provided for in second paragraph I of Article 223 To whom were part of the same group referred to above;
(c) In the second paragraph, the reference: "seventh paragraph" is replaced by the reference: "second paragraph of the III";
6° i is thus modified:
(a) In the first paragraph, the reference: "or third subparagraphs" is replaced by the references: ", fourth or fifth subparagraphs of I" and the references: "in the first, second or third paragraph" are replaced by the words: "in the first, second, fourth or fifth paragraphs of I";
(b) In the first sentence of the second paragraph, the references: "in the first, second or third paragraph" are replaced by the references: "in the first, second, fourth or fifth paragraphs of the I" and the reference: "seventh paragraph" is replaced by the reference: "second paragraph of the III";
7° It is added a j as follows:
“j) Where the capital of a parent corporation defined in the first paragraph I of Article 223 A is held or is to be held under the conditions provided for in second paragraph I, it may enter the group formed by a parent corporation that meets the conditions of the same second paragraph or form itself a parent corporation within the meaning of that second paragraph.
"In the case set out in the first paragraph of this j, the option provided for in the second paragraph of Article 223 A shall be exercised not later than the expiry of the period provided for in the second paragraph of Article III, deducted from the closing date of the fiscal year before that for which the option is exercised. This option is accompanied by the document referred to in the first paragraph (c) of present 6.
"The duration of the first year of the companies of the group so formed may be less than or more than twelve months, without prejudice to the application of section 37. The option referred to in second paragraph of this j includes the indication of the duration of this exercise.
"The groups of parent companies that become members of a group formed under the conditions set out in the first paragraph of this j shall be deemed to cease to exist on the closing date of the fiscal year preceding that under which the option referred to in the second paragraph is exercised. The relevant parent companies add to the overall outcome of this fiscal year the amounts to be reinstated under sections 223 F and 223 R as a result of the group's cessation. » ;
I.-Aux first and second sentences of the second paragraph of Article 223 R, the words: "or with an intermediate society" are replaced, twice, by the words: "a middle society or a foreign company";
J.-The third paragraph of Article 223 S is amended as follows:
1° The reference: "second paragraph" is replaced by the reference: "fourth paragraph of I";
2° It is added a sentence as follows:
"When a corporation, other than the parent company of a group formed under the second paragraph of the same I, opts to become a parent company of that group, this option results in the cessation of the first group. » ;
K.-At 2° of Article 235 ter ZCA, the reference: "third paragraph" is replaced by the reference: "fifth paragraph of I";
L.-In the third paragraph of Article 1693 ter, the words: "subject to the third paragraph" are replaced by the words: "as mentioned in the fifth paragraph of I".
II.-A and C to L of I apply to fiscal years ended on or after December 31, 2014. IB applies to open years effective January 1, 2015.
After the third paragraph of Article L. 44 of the Post and Electronic Communications Code, it is inserted a 1° A thus drafted:
« 1° A For each number to thirteen or fourteen digits assigned, an amount equal to 0.1 a; "
Aunt first paragraph of Article 39 bis A of the General Tax Codethe year: "2014" is replaced by the year: "2017".
I.-Au First paragraph of Article 130 of Act No. 2006-1771 of 30 December 2006 For 2006, the year: "2014" is replaced by the year: "2017".
II.-A the first sentence of the first paragraph of I of article 44 duodecies, the first sentence of the second paragraph of article 1383 H and the first paragraph of I quinquies A of Article 1466 A of the general tax codethe year: "2014" is replaced by the year: "2017".
III.-A the first sentence of the eighth paragraph of Article 44, paragraph II, duodecies, the first sentence of the seventh paragraph of Article 1383 H and the first sentence of the fifth paragraph of Article 1466 At the same code, the words "(EC) n° 1998/2006 of the Commission of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty" are replaced by the words "(EU) n° 1407/2013 of the Commission, of 18 December 2013, concerning the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union".
IV.-A the second sentence of the eighth paragraph of article 44, paragraph II, of the second sentence of the seventh paragraph of article 1383 H and the second sentence of the fifth paragraph of I quinquies A of article 1466 At the same code, the words "13 of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Regulation of Exemption by Category)" are replaced by the words: "14 of Commission Regulation (EU) No 651/2014, of 17 June 2014, 108 declaring certain categories of aids compatible with the Commission.
I. - The general tax code is amended as follows:
A. - Article 44 quaterdecies is amended as follows:
1° After the 3° of I, it is inserted a 4° as follows:
« 4° They are not in trouble, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to articles 107 and 108 of the treaty. » ;
2° It is added an IX as follows:
« IX. - The benefit of the slaughter referred to in I is subject to compliance with Commission Regulation (EU) No. 651/2014 of 17 June 2014, referred to above. » ;
B. - Article 199 undecies A, in its writing resulting from Act No. 2014-173 of 21 February 2014 for the city and urban cohesion, is amended as follows:
1° The h of 2 is repealed;
2° In the last paragraph of the same 2, in 4, in the second and last sentences of the first paragraph of 6 and in the third paragraph of the same 6, the references: ", g and h" are replaced by the reference: " and g";
C. - Article 199 undecies B is amended as follows:
1° The first paragraph of I is supplemented by a sentence as follows:
"When the activity is carried out in an overseas department or in Saint Martin, the investment must be an initial investment, within the meaning of Article 2 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty, and it must not be operated by a company in difficulty, within the meaning of the same regulation. » ;
2° It is added a V as follows:
"V. - The benefit of the tax reduction provided for in I is subordinate, for the investments made in overseas departments and Saint-Martin, to the compliance with Commission Regulation (EU) No 651/2014 of 17 June 2014, referred to above. » ;
D. - Article 199 undecies C is supplemented by an X as follows:
"X. - The benefit of the tax reduction provided for in I is subordinate, for the investments made in overseas departments and Saint-Martin, to compliance with Commission decision 2012/21/EU of 20 December 2011 on the application of Article 106, paragraph 2, of the Treaty on the Functioning of the European Union to State Aids in the form of public service compensations awarded to certain companies responsible for the general economic management of » ;
E. - At the first sentence of the first paragraph of the VI quater of Article 199 terdecies-0 A, the references: ", g or h" are replaced by the reference: " or g";
F. - Article 217 undecies is amended as follows:
1° After the fifth sentence of the first paragraph of I, a sentence is inserted as follows:
"Investment must be an initial investment, within the meaning of Article 2 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
2° II bis is repealed;
3° In the first paragraph, in the first sentence of the second paragraph and in the second sentence of the last paragraph of IV and in the first paragraph of IV ter, the reference: ", II bis" is deleted;
4° A VI is added as follows:
"VI. - The benefit of the deduction provided for in I, I bis, II and II ter is subject to compliance with Commission Regulation (EU) No. 651/2014 of 17 June 2014, referred to above and the deduction does not apply to investments operated by enterprises in difficulty, within the meaning of the Regulations. » ;
G. - Article 217 duodecies is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"The condition set out in the sixth sentence of the first paragraph of Article 217 undecies does not apply to investments made in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Barthélemy, Wallis and Futuna Islands and in the French Southern and Antarctic Lands. » ;
2° It is added a paragraph to read:
"The VI of section 217 undecies does not apply to investments made in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Barthélemy, Wallis and Futuna Islands and in the French Southern and Antarctic Lands. » ;
H. - Section 244 quater W is amended as follows:
1° The first paragraph of 1 of I is supplemented by a sentence as follows:
"Investment must be an initial investment, within the meaning of Article 2 of Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
2° In the VII, after the reference: "II quater", the reference is inserted: "and III";
3° On the 1st of the IX, the words "July 2014" are replaced by the words "January 2015";
4° It is added a X as follows:
"X. - The benefit of the tax credit under I is subject to compliance with Commission Regulation (EU) No. 651/2014 of 17 June 2014, referred to above and the tax credit does not apply to investments operated by companies in difficulty, within the meaning of the Regulations. » ;
I. - Article 244 quater X is supplemented by an IX as follows:
« IX. - The benefit of the tax credit provided for in I is subject to compliance with Commission decision 2012/21/EU of 20 December 2011 on the application of Article 106, paragraph 2, of the Treaty on the Functioning of the European Union to State Aids in the form of public service compensation awarded to certain companies responsible for the management of services of general economic interest. » ;
J. - At the first sentence of the first paragraph of Article 885-0 V bis, the references: ", g or h" are replaced by the reference: " or g";
K. - Articles 1388 quinquies and 1466 F are supplemented by an VIII as follows:
« VIII. - The benefit of the slaughter referred to in I is subject to compliance with Commission Regulation (EU) No. 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
L. - Article 1395 H is supplemented by a III as follows:
"III. - The benefit of the exemption referred to in I is subject to compliance with Commission Regulation (EU) No. 651/2014 of 17 June 2014, declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
M. - In the second paragraph of Article 1586, nuns, after the words: "exempt", are inserted the words: "or slaughter" and after the words: "for exoneration" are inserted the words: "or slaughter".
II. - Section 21 of Act No. 2013-1278 of 29 December 2013 of Finance for 2014 is amended as follows:
1° The III is thus amended:
(a) At the end of the first paragraph, the words: "July 2014, provided that the European Commission has declared its provisions consistent with European Union law" are replaced by the words: "January 2015";
(b) In the first paragraph of 1° and 2°, 3° and 4°, the words "July 2014" are replaced by the words "January 2015";
(c) At the end of the 1° b, the date: "December 31, 2014" is replaced by the date: "June 30, 2015";
(d) At the end of 1°, the date: "December 31, 2015" is replaced by the date: "June 30, 2016";
2° At the end of the IV, the year: "2016" is replaced by the year: "2017".
III. - A. - The A, K, L and M of I come into force on 1 July 2014.
B. - The other provisions of the I apply to deductions and reductions and tax credits that are generated on or after January 1, 2015, including deductions and tax reductions relating to investments referred to in the second to last paragraphs of the III of section 21 of Act No. 2013-1278 of December 29, 2013 of finance for 2014, in their drafting resulting from the II of this section.
I. - The 4th of Article 71 of the General Tax Code is as follows:
« 4° The first and last paragraphs of Article 72 D ter apply; "
II. - I applies to open years effective January 1, 2015.
I.-At the end of the second paragraph of 3 of Article 72 D bis of the General Code of Taxes, the words: "the interest of delay provided for in Article 1727" are replaced by the words: "legal interest".
II.-The I comes into force on January 1, 2015.
I.-The I of Article 72 D ter of the General Tax Code is amended as follows:
1° The first paragraph is supplemented by a sentence as follows:
"For limited liability farms that have not opted for the tax system of capital corporations, this amount is multiplied by the number of associate operators, within the limit of four. » ;
2° At the beginning of the penultimate paragraph, the words "For individual operators" are added;
3° The last paragraph is as follows:
"For limited liability farms that have not opted for the tax system of capital corporations, the deductions provided for in sections 72 D and 72 D bis, if any, plus the deduction supplement for aleas, are capped to the positive difference between the sum of 150,000 €, multiplied by the number of associate operators, within the limit of four, and the amount of deductions made and not yet reported, »
II.-The I applies to open years effective January 1, 2015.
I.-The general tax code is amended as follows:
1° Article 145 (1) is supplemented by a paragraph as follows:
"The securities that the grantor has transferred to a fiduciary heritage under the conditions set out in section 238 quater B shall be taken into account in the assessment of the threshold of capital detention referred to in paragraph 1 (b) of this article and shall be subject to the plan provided that the grantor retains the exercise of the voting rights attached to the transferred securities or that the trust shall exercise these rights in the sense determined by the grantor, The retention period referred to in the first paragraph of c is not interrupted by the transfer of titles to the fiduciary heritage. » ;
2° Article 216 I is supplemented by a paragraph as follows:
"In the case referred to in the last paragraph of Article 145, the first two paragraphs of this I shall apply to the share of profit of the grantor determined under the conditions set out in Article 238 quater F corresponding to the net proceeds of the securities of interest that are entitled to the application of the scheme of the parent companies referred to above. » ;
3° The fourth paragraph of Article 223 A is supplemented by two sentences as follows:
"For the purposes of this article, at least 95% of the capital of a corporation is held in full ownership of at least 95% of the dividend rights and at least 95% of the voting rights attached to the securities issued by that corporation. However, the securities that the grantor has transferred to a fiduciary heritage under the conditions set out in section 238 quater B are also taken into account in the assessment of the capital detention threshold provided that these securities are subject to dividend rights and voting rights and that the grantor retains the exercise of voting rights or that the trustee exercises these rights in the sense determined by the grantor, subject to any limitations » ;
4° Article 223 T is thus restored:
"Art. 223 T.-When the securities of a member company of the group were transferred to a fiduciary heritage under the conditions mentioned in the sixth paragraph I of Article 223 A, by a grantor who is himself a member company of the group, the share of profit for which the grantor is imposed under Article 238 quater F is determined by applying the rules set out in Articles 223 B, 223 »
II.-The I applies to fiscal years ended on or after December 31, 2014.
I.-The general tax code is amended as follows:
1° Section 145 is amended as follows:
(a) 6 is thus written:
« 6. The tax system of parent companies is not applicable:
“(a) [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2014-708 DC of 29 December 2014];
“(b) To the proceeds of the securities of a corporation, in the proportion that the profits so distributed are deductible from the taxable result of that corporation;
"(c) To proceeds of securities to which voting rights are not attached, unless the company holds securities representing at least 5% of the capital and voting rights of the issuing company;
"(d) To the products of the securities of a corporation established in a non-cooperative state or territory, within the meaning of Article 238-0 A;
“e) To the products of the shares of real estate companies registered in stock to the assets of companies that operate a merchant of goods, within the meaning of 1° of Article 35. » ;
(b) 7 is repealed;
2° The penultimate paragraph of the 3rd quater of Article 208 is deleted;
3° In the last sentence of the fourth paragraph of Article 208 C, the words: "defined at 2° of the 6th of Article 145" are replaced by the words: "Foreign having an activity identical to those mentioned in the same I and which are exempted, in the State where they have their effective leadership, from the tax on the societies of that State".
II.-The I applies to open years effective January 1, 2015.
I.-In the first paragraph of Article 208 C bis of the general tax code, the rate "50%" is replaced by the rate "60%" and the word "that" is replaced by the word "that".
II.-The I applies to fiscal years ended on or after December 31, 2014.
I.-The first paragraph of Article 209 V of the General Tax Code is supplemented by a sentence as follows:
"The period of detention covered by the option shall be deducted from the date of commencement of operation of the vessel as part of the plan defined in section 209-0 B by the transferor company when the transferor acquired all the shares of the owner of the vessel, and then acquired the vessel as part of an operation under sections 210 A, 210 B and 210 C."
II.-The I applies to the corporate tax on the result of the fiscal years ended from a date fixed by decree, which cannot be more than six months after the date of receipt by the Government of the response of the European Commission to consider the legislative regime having been notified to it as being in conformity with the European Union's law on State aid.
I.-The I of section 209-0 B of the General Tax Code is amended as follows:
1° The second preambular paragraph is replaced by two sub-items:
"The option referred to in the first paragraph is valid provided that the company operates under the flag of a Member State of the European Union or another State Party to the Agreement on the European Economic Area a proportion of net tonnage at least 25% and that it undertakes to maintain or increase, during the 10-year period referred to in the III, the proportion of net tonnage that it operates under these pavilions.
"For companies members of a group referred to in section 223 A, the proportion referred to in second paragraph of this I is valued in relation to the total net tonnage operated by the group member companies. » ;
2° The b is thus written:
“b. Who is owned in full ownership or in condominium, except for those given in bare charter to companies that are not directly or indirectly related to them, within the meaning of 12 of section 39, or to related companies that have not opted for the regime, either are chartered bare hull or in time, or are leased under the conditions provided for in the 1 of Article L. 313-7 of the Monetary and Financial Code and as part of rental operations with purchase option; »
3° In the ninth, eleventh (a) and twelfth (b) paragraphs, the words: "the European Community" are replaced by the words: "the European Union or another State Party to the European Economic Area Agreement";
4° The last paragraph (c) is repealed.
II.-The 1° of I applies to businesses that exercise the option for a fiscal year ended on November 27, 2014.
III.-For companies that, on that same date, have already exercised the option, respect for the commitment mentioned in second paragraph of Article 209-0 B of the General Tax Code, in its earlier drafting of this Act, is appraised, under their closed years from that date, taking into account the net tonnage operated under the flag of a State Party to the European Economic Area Agreement and, in the case of companies members of a group, taking into account the proportion of the total net tonnage operated by the companies members of the group.
I.-Section 217 octies of the General Tax Code is amended as follows:
1° I is supplemented by two sub-items:
« 3° The sums paid for the subscription in cash of shares or shares of funds or companies constituted on the basis of a foreign law located 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 with a view to combating tax fraud and evasion, when the latter have the same characteristics as those mentioned in the 2°.
"When the funds or companies mentioned in the 2° and 3° proceed to redemption of securities, shares or shares of an innovative small or medium-sized company entering into the composition of their assets under the first percentage mentioned in the same 2°, they make, during their investment period, a subscription to the capital of that same company to at least the value of these redemptions. » ;
2° II is thus amended:
(a) In the first paragraph, the reference: "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 Regulation of Exemption by Category)" is replaced by the reference: "Commission Regulation (EU) No. 651/2014 of 17 June 2014, declaring certain categories of assistance compatible with the domestic market pursuant to Articles 107 108
(b) 2° is thus written:
« 2° The securities are not allowed to negotiations on a regulated French or foreign market; »
(c) Three subparagraphs are added:
« 3° Who are not enterprises in difficulty, in the sense of the community guidelines on State aids in the rescue and restructuring of enterprises in difficulty;
« 4° And who made research expenditures defined in Article 244 quater B at least 10% of the operating expenses of at least one of the three fiscal years prior to the one in which the subscription is made.
"For the application of the 4th to companies that have never completed their fiscal year, the research expenditures are estimated for the current year on the subscription date and certified by an auditor or auditor. » ;
3° After the same II, a II bis is inserted as follows:
"II bis.-Subscription payments referred to in I shall not exceed, by beneficiary company of the payments, the limit of 15 million euros defined in paragraph 149 of the Commission's communication, of 22 January 2014, concerning the guidelines on State aids to promote investments in the financing of risks (2014/C 19/04). For the purpose of appreciating this ceiling, consideration shall be given to all funding subject to compliance with the same paragraph. » ;
4° The III is thus amended:
(a) The first draft is as follows:
“1. Companies mentioned in the first paragraph of I shall not hold:
“(a) Directly or indirectly, more than 20% of the capital or voting rights of the small or medium-sized innovative enterprise;
“(b) Titles, shares or shares of the innovative small or medium-sized enterprise for which they have not practised the amortization provided for in this article.
"The condition referred to in b of this 1 shall not apply to companies that subscribe shares of a fund referred to in 2° or 3° of I if the investment decisions are made by the fund manager independently of the subscribers. However, in this situation, the two percentages of the assets of the fund referred to in 2° of the same I must relate to securities, shares or shares of innovative small or medium-sized enterprises in which the fund first invests with subscriptions opening the right to amortization planned for audit I."
(b) The 3 is thus modified:
- after the words: "planned to", the references are inserted: "a from 1 and 2 of";
-is added a sentence as follows:
"The condition referred to in (b) of 1 of this III shall be assessed on the date of subscription, as the case may be, in a small or medium-sized innovative enterprise or in a fund or company mentioned in 2° or 3° of I, under which the company intends to practice the amortization referred to in the first paragraph of the same I."
5° It is added a VII as follows:
" VII.-This article applies to amounts paid for the ten years following a date fixed by decree, which may not be after more than six months on the date of receipt by the Government of the decision of the European Commission to consider the legislative arrangement being notified to it as being in conformity with the European Union's law on State aid. »
II.-The II of section 15 of Act No. 2013-1279 of 29 December 2013 of Corrigendum Finance for 2013 is repealed.
I. - The general tax code is amended as follows:
1° Article 220 sexies is amended as follows:
(a) The last paragraph of 1 of the III is as follows:
"The rate mentioned in the first paragraph of this 1 is increased to 25% with respect to film and audiovisual animation works. It is increased to 30% for film works whose production budget is less than 7 million euros. » ;
(b) In the first paragraph of 2 of the VI, the amount "1,300 €" is replaced by the amount "3,000 €";
2° Section 220 quaterdecies, in its drafting resulting from section 23 of Act No. 2013-1278 of 29 December 2013 of finance for 2014, is amended as follows:
(a) In the first paragraph of the third paragraph, the rate: "20%" is replaced by the rate: "30%";
(b) In VI, the number: "20" is replaced by the number: "30".
II. - I applies to tax credits calculated for the fiscal years that begin on or after January 1, 2016.
III. - The I comes into force on a date fixed by a decree, which cannot be after more than six months after the date of receipt by the Government of the response of the European Commission allowing it to consider the legislative framework having been notified to it as in conformity with the European Union's law on State aid.
I.-Au first paragraphof the 1° of Article 244 quater E of the General Tax Code, the year: "2016" is replaced by the year: "2020".
II.-Section 39 of Act No. 2011-1978 of 28 December 2011 of Corrigendum Finance for 2011 is amended as follows:
1° 2° of II is repealed;
2° The last sentence of the III is deleted.
I.-After Article L. 62 of the Tax Procedures Book, an article L. 62 A is inserted as follows:
"Art. L. 62 A.-The benefits transferred, within the meaning ofArticle 57 of the General Tax Code, or the products referred to in Article 238 A of the same code and qualified as income distributed on the basis of 1° and 2° of 1 of Article 109 and of c of Article 111 of that Code for the benefit of related undertakings, within the meaning of Article 12 of the same code, may, upon written request of the debtor, not be subject to the deduction to the source provided for in Article 119 bis of the said Code if
« 1° The request of the detainee to the source shall be made prior to the collection of recalls at the source;
« 2° The debtor accepts, in his application, the related increases and penalties that have been the subject of the distribution of income qualification;
« 3° The amounts described as revenues distributed by the administration are repatriated to the debtor. The repatriation takes place within sixty days of the request;
« 4° The beneficiary of the amounts described as distributed income is not located in a non-cooperative state or territory, within the meaning of theArticle 238-0 A of the general tax code. »
II.-The implementation of the procedure provided for in I of this section is subject to a supplement to the schedule to the Financial Act provided for inArticle 136 of Act No. 2010-1657 of 29 December 2010 Finance for 2011.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2014-708 DC of 29 December 2014. ]
The general code of territorial authorities is amended as follows:
1° Article L. 2333-69 is amended as follows:
(a) At the beginning of the first paragraph, the mention is added: "I.-";
(b) It is added a II as follows:
"II.-The State shall deduct from the amount of the payment provided for in Article L. 2333-64 a quota determined on the prorated strength of the active military personnel whose administration ensures permanent accommodation in the workplace or free public transportation. » ;
2° Article L. 2333-74 is amended as follows:
(a) After the word "implementation", the end of the first paragraph is thus written: "From I of Article L. 2333-69 and Articles L. 2333-70 and L. 2333-71. » ;
(b) The second paragraph is deleted;
3° Article L. 2531-6 is amended as follows:
(a) In the first paragraph, after the mention: "I.-", the mention is inserted: "A.-";
(b) It is added a B as follows:
"B.-The State deducts from the amount of the payment provided for in Article L. 2531-2 a quota determined on the prorated strength of the active military personnel whose administration ensures permanent accommodation in the workplace or carries out free public transport. » ;
4° In article L. 2531-10, after the word "application", is inserted the reference "A".
Aunt IV of Article 30 of Act No. 2013-1278 of 29 December 2013 for 2014, the word "in" is replaced by the words "from".
In the fourth paragraph of 1 of Article 92 of the Act, the date "15 March" is replaced by the date "30 April".
Chapter VI of Title X of Customs Code is supplemented by an article 285 nuns as follows:
"Art. 285 nonies.-I.-A royalty is collected when importing on the customs territory, under all customs regimes, non-animal foodstuffs mentioned in the regulations and decisions taken pursuant to Article 53 of Regulation (EC) No 178/2002 of the European Parliament and of the Council, of 28 January 2002, establishing the general principles and general requirements of food legislation, establishing the European Food Safety Authority
"II.-The royalty is payable by the importer or its representative, within the meaning ofArticle 5 of the Customs Code Community.
"It is recovered by the customs service, according to the same rules and under the same guarantees and privileges as with respect to customs duties.
"III.-The offences are found and punished, the proceedings are carried out and the proceedings are investigated and judged in accordance with this Code.
"IV.-The fee is payable for each lot imported, as defined in the regulations and decisions made pursuant to Article 53 of Regulation (EC) No 178/2002 of the European Parliament and the Council, of 28 January 2002, referred to above. Its amount is fixed between €21 and €2,950 for each type of product, depending on the nature of the analyses involved as well as the health risk and the frequency of control defined in the same regulations and decisions, by order of Ministers responsible for Customs and the economy. »
After the word: "total", the end of the last paragraph of Article L. 341-6 of the Forest Code is thus written: "a equivalent allowance, the amount of which is determined by the administrative authority and is notified to it at the same time as the nature of that obligation. The proceeds of this allowance shall be assigned to the establishment referred to in theArticle L. 313-1 of the Rural and Maritime Fisheries Code to feed the forest and wood strategic fund referred to in Article L. 156-4 of this code, within the limits of the ceiling provided for inArticle 46 of Act No. 2011-1977 of 28 December 2011 Finance for 2012. »
I.- Articles L. 2333-64 and L. 2531-2 the general code of the territorial authorities, in their drafting resulting from section 17 of Act No. 2014-891 of August 8, 2014 of Corrigendum Finance for 2014, are thus amended:
1° In the first paragraph, after the word: "private" are inserted the words: ", except for the foundations and associations recognized as public non-profit utility whose activity is of a social character,"
2° II to IV are repealed.
II.-This section applies to remuneration paid as of January 1, 2015.
Section L. 2531-4 of the General Code of Territorial Communities is amended as follows:
1° At 1°, the rate: "2.7%" is replaced by the rate: "2.85 %";
2° At 2°, the rate "1.8%" is replaced by the rate "1.91 %".
I.-The general tax code is amended as follows:
A.-Article 112 is amended as follows:
1° The last sentence of the first paragraph of the 1st is deleted;
2° The first sentence of the 6th is as follows:
"The amounts or values attributed to the partners or shareholders for the redemption of their shares or shares. » ;
B.-The last sentence of the first paragraph of the third paragraph of article 120 is as follows:
"However, the amounts or values attributed to partners or shareholders for the redemption of their shares or shares are subject to the same tax regime as the amounts or values referred to in 6° of Article 112. » ;
C.-At the beginning of 6 of Article 150-0 A, the words: "Independent on the application of the provisions of Articles 109,112,120 and 161" are deleted;
D.-Article 150-0 D is amended as follows:
1° In the second paragraph of the first paragraph, the words: "the assignment of shares, shares of corporations, rights relating to shares or shares or shares or securities representative of the same shares, shares or rights, referred to in the I of" are replaced by the words: "from the assignment of shares or shares, or from the redemption of shares, shares of companies, dismembered rights relating to such shares or shares, or by representative securities
2° The C of the 1 quater is completed by a 3° as follows:
« 3° To the gains mentioned in 3.4 bis, 4 ter and 5 of II and, if applicable, in 2 of III of Article 150-0 A."
3° After the word: "purchased", the end of the 8 ter is deleted;
E.-A Article 160 quater, after the reference: "f", is inserted the reference: "I";
F.-The second paragraph of Article 161 is deleted;
G.-In the first paragraph of Article 209, after the reference: "57", the references are inserted: "108 to 117".
II.-A with the exception of 1° and 2° of the D of the I, which apply as of the taxation of revenues of the year 2014, I applies to redemptions made as of January 1, 2015.
I.-The general tax code is amended as follows:
A.-Le II ter de l'article 125-0 A, dans sa rédaction provenant du 1° du I de l'article 6 de la loi n° 2014-617 du 13 juin 2014 relative aux comptabilités inactifs et aux contrats d'assurance vie en déshérence, est ainsi modifié :
1° The first sentence is supplemented by the words: "determined according to the taxation rules in force on the year of such payment or, if any, by option of the taxpayer, to the debit provided for in II of this section";
2° The second sentence is as follows:
"The amount of taxable income shall be determined under the terms and conditions applicable to the date of the expiry of such vouchers or contracts. » ;
B.-It is re-established an article 125 ter as follows:
"Art. 125 ter.-The fraction of the amounts paid by the Caisse des dépôts et consignations en application du V of Article L. 312-20 of the Monetary and Financial Code having the income of movable capital referred to in articles 117 quater and 125 A of this Code, except for income expressly exempted from the tax under section 157 and those already taxed on income, is subject to income tax in accordance with the tax rules in force the year of their payment to the holder taxpayer of the accounts referred to in I of Article L. 312-20 of the Monetary and Financial Code. The amount of taxable income is determined under the terms and conditions applicable to the date of registration in account of such income.";
C.-Le 5 du I de l'article 150-0 A, dans sa rédaction résultat du 2° du I de l'article 6 de la loi n° 2014-617 du 13 juin 2014 précitée, est ainsi modifié :
1° The first sentence is supplemented by the words: "determined according to the taxation rules in force the year of this payment";
2° The second sentence is as follows:
"The taxable amount of the net gain shall be determined under the terms and conditions applicable to the date of liquidation of the securities made under the fifth paragraph of Article L. 312-20 of the Monetary and Financial Code.
D.-Le II bis de l'article 757 B, dans sa rédaction resulting from 3° of Article 6 of Act No. 2014-617 of 13 June 2014 referred to above, is repealed;
E.-The I ter of Article 990 I, in its writing resulting from 4° of Article 6 of Act No. 2014-617 of 13 June 2014, referred to above, is supplemented by the words: "when they enter the field of application of I on the day of their deposit at the Caisse des dépôts et consignations";
F.-After article 990 I, it is inserted an article 990 I bis as follows:
"Art. 990 I bis.-I.-1. When they do not enter the II ter application field of section 125-0 A or I ter of section 990 I, the amounts that, on the day of their deposit to the Caisse of deposits and consignations, were due, directly or indirectly, by one or more insurance organizations and assimilated to the death of the insured person or due to the expiration of an insurance contract on life or of a good or contract of capitalization, and that are paid by the Caisse des dépôts Articles L. 132-27-2 of the Insurance Code and L. 223-25-4 of the mutuality code, are subject to a levy on the part returning to each recipient of these sums, reduced by a reduction of €15,000. The debit is 20% for the fraction of the taxable share of each beneficiary less than or equal to €700,000 and 31.5% for the fraction of the taxable share of each beneficiary exceeding this limit.
"The beneficiary is not subject to the sampling referred to in the first paragraph of this 1 when a transfer fee has been exempted free of charge because of the death of the insured referred to in the same paragraph pursuant to sections 795,796-0 bis or 796-0 ter of this code.
"The beneficiary shall be subject to the debit provided for in the first paragraph of this 1 provided that, at the time of the death of the insured referred to in that same paragraph, the person's tax domicile in France, within the meaning of section 4 B, and that the person had his or her tax domicile in France for at least six years in the ten years preceding the death or that the same insured person, at the time of his or her death, has his or his or her tax domicile in France, within the meaning of section 4 B.
“2. In case of dismemberment of the beneficiary clause on the day of deposit of the amounts to the Fund of deposits and consignations pursuant to Articles L. 132-27-2 of the Insurance Code and L. 223-25-4 of the mutuality codethe owner and the usufruitar shall be considered, for the purposes of this section, as beneficiaries on the pro rata of the share in the amounts paid by the Caisse des dépôts et consignations, determined in accordance with the scale provided for in section 669 of this Code. The slaughter referred to in the first paragraph of 1 of this I shall be divided among the persons concerned, in the same proportions.
"II.-One of the Is also applicable to amounts paid, on the basis of the death of the account holder, by the Caisse des dépôts et consignations en applicationArticle L. 312-20 of the Monetary and Financial Code.
"III.-The debit in I is due by the beneficiary and paid to the public accountant responsible for the formality of the Caisse's registration of deposits and consignations within fifteen days after the end of the month in which the amounts were paid to the beneficiary.
"It is recovered and controlled under the same procedures and under the same sanctions, guarantees and privileges as the tax on insurance agreements provided for in sections 991 et seq. Claims are filed, investigated and judged according to the rules applicable to the same tax. »
II.-The I of Article L. 136-7 of the Social Security Code is supplemented by a 3° as follows:
« 3° When they are paid to individuals who are taxably domiciled in France, within the meaning ofArticle 4 B of the General Tax Code, income subject to income tax under section 125 ter of the same code, with the exception of those already supporting the contribution under this I."
III.-The I applies to amounts paid by the Caisse des dépôts et consignations effective January 1, 2016.
I. - Section 156 bis of the General Tax Code is amended as follows:
1° II is thus amended:
(a) The second preambular paragraph is replaced by five sub-items:
"The first paragraph of this II is not applicable to immovables held by civil corporations not subject to corporate tax:
« 1° Having been approved by the Minister responsible for the budget, following the advice of the Minister responsible for culture, when the monument was subject to a classification order, in whole or in part, under historical monuments at least twelve months before the application for approval and is assigned to the house for at least 75% of its living areas brought to the knowledge of the tax administration. In this regard, buildings or fractions of buildings intended for commercial or commercial operation are not considered to be allocated to the dwelling;
« 2° Or when the monument was subject to a classification order in whole or in part for historical monuments and is assigned to a non-commercial cultural space for a minimum of fifteen years and open to the public;
« 3° Or whose associates are members of the same family.
"The second to fourth paragraphs of this II apply provided that the partners of these companies make a commitment to retain ownership of their shares for a period of at least fifteen years from their acquisition. The commitment to the conservation of the partners of a corporation formed between members of the same family is not broken when the shares are assigned to a member of that family who resumes the previously subscribed commitment for its remaining duration. » ;
(b) In the third paragraph, the reference: "second paragraph" is replaced by the reference: "1°";
2° After the word: "when", the end of the V is thus written: "the monument has been the subject of a classification order, in whole or in part, under historical monuments at least twelve months before the application for approval and is assigned, within two years after this request, to the dwelling for at least 75% of its living areas brought to the knowledge of the tax administration. In this regard, buildings or fractions of buildings intended for commercial or commercial operation are not considered to be allocated to the dwelling. »
II. - I applies to applications filed on or after January 1, 2015.
At the c of the 1st of the II of Article 220 quaterdecies of the General Tax Code, after the word: "Euros", the words are inserted: "or, when the production budget of the work is less than 2 million euros, of an amount equal to at least 50% of that budget".
I.-As of April 1, 2015, the I of Article 302 bis K of the General Code of Taxation is supplemented by a 3 as follows:
“3. When the passenger is in correspondence, the passenger has an exemption of 50%. 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. »
II.-From 1 January 2016, the same article 302 bis K is amended as follows:
1° The beginning of the first paragraph of 3 of I is as follows:
“3. The tax is not collected when the passenger is in correspondence. Is considered as such ... (the rest without change). » ;
2° 1 of II is thus amended:
(a) In the first paragraph, after the word "tax", the words are inserted: ", collected according to the final destination of the passenger";
(b) At the beginning of the fourth paragraph, the words are added: "The tax rate is of".
III.-In the III of Article 1609 quatervicies of the same code, the word "to" is replaced by the references: "to 1 and 2 of I".
IV.-1. Effective April 1, 2015,Article 45 of Act No. 2007-1822 of 24 December 2007 in 2008, the rates: "80.91 % and 19.09 %" are replaced by the rates: "85.92 % and 14.08 %".
2. As of January 1, 2016, in the same article 45, in its writing resulting from 1 of this IV, the rates: "85.92 and 14.08 per cent" are replaced by the rates: "93.67 per cent and 6.33 per cent".
I.-The general tax code is amended as follows:
1° Article 568 ter is thus written:
"Art. 568 ter.-I.-The remote sale of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in metropolitan France and overseas departments. The acquisition, introduction from another Member State of the European Union or import from third countries of manufactured tobacco products within the framework of a remote sale are also prohibited in metropolitan France and overseas departments.
"II.-Products of manufactured tobacco discovered in postal parcels or in packages sent by express cargo companies from another State are presumed to have been the subject of a prohibited operation within the meaning of I, unless otherwise proved. » ;
2° The first paragraph of Article 1810 is thus written:
« 10° Whatever the species and origin of these tobaccos: tobacco production; fraudulent detention for the sale of manufactured tobacco; sale, including remotely, of manufactured tobacco; transportation of manufactured tobacco fraud; remote acquisition, introduction from another EU Member State or import from third countries of manufactured tobacco products acquired as part of a remote sale. » ;
3° Article 1811 is thus restored:
"Art. 1811.-The prison sentence provided for in the first paragraph of Article 1810 shall be extended to five years for the offences referred to in the 10th of the same article committed in organized gang. » ;
4° In 1817, after the reference: "1810", the reference is inserted: ", 1811".
II.- Section II, Part I, Part I, Part I, Part I, of the Tax Procedures Book is supplemented by a D as follows:
"D: Right to hearing
"Art. L. 39.-The person in respect of whom there are plausible grounds to suspect that he or she has committed or attempted to commit acts constituting an offence in respect of indirect contributions or regulations enacting the same procedural and recovery rules may only be heard on these facts after notification of the information provided for inArticle 61-1 of the Code of Criminal Procedure.
"If it appears, during the hearing of a person, plausible reasons to suspect that it has committed or attempted to commit an offence, such information shall be communicated to him without delay. »
III.-The 4 of Article 38 of the Customs Code is supplemented by a 16° as follows:
« 16° To manufactured tobacco products that have been the subject of an operation referred to in I of Article 568 ter of the General Tax Code. »
The last three sentences of the third paragraph of Article 575 of the General Tax Code are replaced by a sentence as follows:
"The specific portion for thousand units or thousand grams and the proportional rate are defined by product group in Article 575 A."
I.-A the first sentence of the first paragraph, in the penultimate paragraph and in the last paragraph, three times, of section 568 bis of the same code, the year: "2015" is replaced by the year: "2016".
II.-The I applies effective January 1, 2015.
The first two paragraphs of Article 575 A of the general tax code is thus drafted:
"For the different groups of products mentioned in Article 575, the proportional rate and the specific part per thousand units or thousand grams are fixed according to the table below:
“
| Cigarettes | 49.7 | 48.75 |
| Cigares and cigarillos | 23 | 19 |
| Fine cut tobacco for rolling cigarettes | 32 | 67.50 |
| Other smoking tobacco | 45 | 17 |
| Tabacs to be taken | 50 | 0 |
| Tabs to chew | 35 | 0 |
»
Article 575 E bis of the same code is thus modified:
1° The second sentence of the second paragraph of I is deleted;
2° The third paragraph reads as follows:
"For the different groups of products, the specific share for thousand units or thousand grams as well as the proportional rate applicable in the departments of Corsica are fixed according to the table below:"
3° The first four lines of the table in the fourth paragraph are as follows:
“
| Cigarettes | 40 | 25 |
| Cigares and cigarillos | 10 | 18.5 |
| Fine cut tobacco for rolling cigarettes | 15 | 22.5 |
»
Article 268 of the Customs Code is amended as follows:
1° The fifth preambular paragraph reads as follows:
"The rates of consumer rights set by each general board may not exceed the overall tax burden, expressed as a percentage of the retail price, which affects products of the same category sold at the weighted average price in continental France under the articles 575 and 575 A the general tax code. » ;
2° The second sentence of the penultimate paragraph is as follows:
"This minimum of perception cannot be higher than the consumer right resulting from the application of the rate fixed by the General Council at the weighted average retail price of cigarettes in continental France. »
Section I of Chapter II of Title IV of Part I of Book I of the General Tax Code is amended as follows:
1° In article 888, after the word "stamp", the word "mobile" is inserted;
2° After I, it is re-established a II as follows:
"II: Dematerialized Stamp
"Art. 899.-The dematerialized tax stamp referred to in Article 887 is issued for specific use.
"It has a unique identifier.
"Art. 900.-The dematerialized stamp is valid for a period of six months from its date of acquisition, regardless of the change in the applicable tariff.
"This period is suspended, if any, between the date of filing with the competent authority of the application for which the dematerialized stamp is required and the date of completion of the instruction of that request by that authority.
"Art. 900 A.-The claim for reimbursement for an unconsumed dematerialized stamp must be submitted no later than six months after the expiry of the validity period provided for in section 900.
"Art. 900 B.-Without prejudice to section 893, the terms and conditions for the issuance of the dematerialized stamp and its retribution are specified by order of the Minister responsible for the budget. »
I. - Article 1731 bis of the same code is amended as follows:
1° At the end, the reference: "and to the a of 1732" is replaced by the references: ", to the a of 1732 and to the first and last paragraphs of 1758";
2° It is added a paragraph to read:
"These deficits and tax reductions may not be imputed, in the event of the application of the second paragraph of section 1758, or on the enhancements made under the second paragraph of section 1649 quater A or on the resulting rights. »
II. - I applies on the basis of the 2015 taxation of revenues.
I. - At the end of the 1st of the I of Article L. 221-31 of the monetary and financial code, the words: "and cooperative investment certificates" are replaced by the words: ", cooperative investment certificates, mutualist certificates mentioned to the mutualists Articles L. 322-26-8 of the Insurance Code and L. 221-19 of the mutuality code and parity certificates mentioned in theArticle L. 931-15-1 of the Social Security Code "
II. - At the 5° bis of Article 157 of the General Tax Code, after the second occurrence of the word "law", are inserted the words: "and the remuneration of mutualist and parity certificates paid under the conditions provided for in V of Article L. 322-26-8 of the Insurance Code, IV of Article L. 221-19 of the mutuality code or IV of Article L. 931-15-1 of the Social Security Code"
Article L. 236-2 of the Rural and Maritime Fisheries Code is amended as follows:
1° In the fourth paragraph, the words "necessary to deliver" are replaced by the words "establishment";
2° The fifth to eleventh preambular paragraphs are replaced by three sub-items:
"The fee is equal to the costs of issuing certificates and other documents by the official veterinarians referred to in Article L. 236-2-1. It corresponds to the following formula:
"R = X x number of certificates.
"The amount of X cannot exceed 30 €. » ;
3° The penultimate paragraph is supplemented by the words and two phrases as follows: ", within the limit of the ceiling set to the limit I of Article 46 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. The issuance of certificates and documents is subject to the rationale for the payment of the royalty corresponding to that institution, which ensures its recovery on the basis of cash receipts. It also ensures the remuneration of the person referred to in section L. 236-2-1 having established the certificate. »
Book II of the same code is amended as follows:
1° After Article L. 236-2-1, an article L. 236-2-2 is inserted as follows:
"Art. L. 236-2-2. - I. - Where a teleprocedure has been put in place for the product and the destination concerned, the request for a health certificate or, if any, any other document or mark, provided for in the second paragraph of Article L. 236-2, is made by the shipper using the dematerialized platform dedicated to this effect and managed by the National Establishment of the Products of the Agriculture and
“II. - Funding for the operating costs of the dematerialized platform referred to in I results in a financial participation of the applicant of the certificate.
"III. - A joint order of Ministers responsible for agriculture and finance sets out the amount of this financial participation, within a limit of € 8 per certificate requested. This financial participation is paid in the application.
"IV. - The proceeds of this participation are allocated to the National Establishment of Agriculture and Sea Products, within the limits of the ceiling provided for in the I of Article 46 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. The National Establishment of Agriculture and Sea Products ensures its recovery in accordance with the principle of cash revenues. » ;
2° Section 3 of Chapter I of Title V is supplemented by an article L. 251-17-2 as follows:
"Art. L. 251-17-2. - I. - When a teleprocedure has been put in place for the product and destination concerned, the request for a phytosanitary certificate or, if any, of any other document or mark, provided for in the second paragraph of Article L. 251-15, is made by the operators using the dematerialized platform dedicated to this effect and managed by the National Establishment of the Products of the Agriculture and
“II. - The use of the dematerialized platform referred to in I results in a financial participation of the applicant.
"III. - A joint decision of the Ministers responsible for agriculture and the budget sets out the amount of this financial participation, within a limit of € 8 per certificate requested. This financial participation is paid in the application.
"IV. - The proceeds of this participation are allocated to the National Establishment of Agriculture and Sea Products, within the limits of the ceiling provided for in the I of Article 46 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. The National Establishment of Agriculture and Sea Products ensures its recovery in accordance with the principle of cash revenues. »
Section 6 of chapter III of Book III title V of the same code is supplemented by an article L. 253-8-2 as follows:
"Art. L. 253-8-2. - I. - It is collected a tax on phytopharmaceutical products under Regulation (EC) No. 1107/2009 of the European Parliament and of the Council, of 21 October 2009, concerning the placing on the market of phytopharmaceutical products and repealing Directives 79/117/EEC and 91/414/EEC of the Council, and Article L. 253-1, a marketing authorization or a parallel trade permit.
“II. - This tax is payable annually by the licensee of the parallel trade permit or permit valid on January 1 of the taxation year.
"III. - It is seated, for each phytopharmaceutical product mentioned in I, on the total amount, excluding the value added tax, of sales made during the previous calendar year, excluding sales of products that are shipped to another Member State of the European Union or exported outside the European Union.
"IV. - The tax rate, which is set by order at 0.3 per cent of the turnover referred to in the III. If applicable, the amount of the tax is rounded to the lower euro. The minimum collection threshold is 100 €.
"V. - A statement by marketing authorization or by parallel trade permit, in accordance with the model established by the administration, describes the sales information made in the previous calendar year for the products giving rise to the payment of the tax. The tax is paid at the filing of the return, and no later than May 31 of each year.
"VI. - The proceeds of the tax are assigned to the National Health Safety Agency for Food, Environment and Labour, within the limits of the ceiling attached to the I of Article 46 of Law No. 2011-1977 of 28 December 2011 For 2012, to finance the establishment of the plant protection device defined in Article L. 253-8-1 of this Code.
« VII. - The recovery of the tax is provided by the accounting officer of the National Food, Environment and Labour Safety Agency, according to the procedures, security rights, guarantees and penalties applicable to revenue taxes. »
I.-The first paragraph of 1 of the III bis of Article L. 136-7 of the Social Security Code is thus amended:
1° The reference: "b" is replaced by the reference: "c";
2° The reference: "a" is replaced by the references: "a and b".
II.-After the words "of the same II", the end of first paragraph of Article 16 of Order No. 96-50 of 24 January 1996 “From 1 January 1997 for the investments mentioned in c of 3° of the said II and, for the generators involved as of 1 January 2014, for the investments mentioned in b of 3° of the same II. »
III.-Section 8 of Act No. 2013-1203 of 23 December 2013 on social security financing for 2014 is amended as follows:
1° In the first paragraph of the IV, the reference: "b" is replaced by the reference: "c";
2° In the second sentence of the last paragraph of C of V, the reference: "b" is replaced by the reference: "c".
IV.-B of II of section 9 of Act No. 2013-1279 of 29 December 2013 of Corrigendum Finance for 2013 is repealed.
V.-The I to IV apply to social levies due to the generator facts occurring as of January 1, 2014.
The first paragraph of section 100 of Act No. 2009-1436 of 24 November 2009 is amended as follows:
1° At the beginning, the words: "Unless than five years from the publication of this Act" are replaced by the words: "Up to December 31, 2019";
2° Is added a sentence as follows:
"In the second quarter of 2016, and in the last quarter of 2019, the Government submits to Parliament a report on the individual enclosure, which includes, in particular, financial and budgetary information relating to the execution of penitentiary real estate programs since the promulgation of this Act and their impact on the respect of the individual cell placement objective. »
I.-The Minister of Finance shall report annually to Parliament on an audit of:
1° The transactions relating to the management of the negotiable debt and the state's cash, the coverage of the financial risks of the State and the debts transferred to the State;
2° The impact of these transactions on the debt burden;
3° Financial risk management and prudential procedures for these operations.
II.-Le III of Article 113 of Act No. 2004-1485 of 30 December 2004 for 2004 and II of section 54 of Act No. 2005-1719 of 30 December 2005 of 2006 are repealed.
Before 1 July 2015, the Government submits to Parliament a report on tax exemptions granted, in accordance with the tax treaties concluded by France, certain States, their central bank or one of their public financial institutions.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2014-708 DC of 29 December 2014. ]
II. - GARANTIES
The State guarantee is granted to the French Development Agency for the loan to the "Green Climate Fund" implemented under the United Nations Framework Convention on Climate Change, concluded in New York on 9 May 1992. This guarantee covers the principal and interest within a ceiling of 285 million euros in principal.
The Minister responsible for the economy is authorized to grant the State's guarantee to the borrowings contracted by the Unédic during the year 2015, principally and in interest, within a total ceiling of €6 billion.
I. - Section 82 of Act No. 2012-1510 of 29 December 2012 on Corrigendum Finance for 2012 is amended as follows:
A. - In I, the year: "and 2015" is replaced by the years: ", 2015, 2016, 2017 and 2018" and the words: "from 1 billion euros per year in principal" are replaced by the words: "in principal 1 billion euros per year and 3 billion euros in total";
B. - Added V to VII as follows:
"V. - The Minister responsible for the economy is authorized to grant, on a free basis, the guarantee of the State, in principal and in interest, of the borrowings contracted in 2016 and 2017 by the Union of Companies and Employees for Housing, provided for in theArticle L. 313-17 of the Construction and Housing Code, from the savings fund provided to theArticle L. 221-7 of the Monetary and Financial Code, within the limit of a total amount of 200 million euros.
"VI. - The loans mentioned in the V are allocated to the financing of rental housing construction operations within the framework of the investment program mentioned in the II of Article 79 of Act No. 2013-1279 of 29 December 2013 for 2013 implemented by the housing land association provided for in theArticle L. 313-34 of the Construction and Housing Code.
« VII. - An agreement, concluded prior to the subscription of the loans mentioned in the V between the Minister responsible for the economy and the Union des entreprises et des travailleurs pour le logement, defines in particular the modalities according to which the actual reimbursement of these loans is provided, in addition to the measures provided for in the agreement mentioned in the III.
"When the loan reimbursement is compromised, the ministers responsible for the economy, budget and housing may, after consultation with the Union des entreprises et des travailleurs pour le logement, determine the amount of the contribution of the housing association to this refund and determine the conditions of its payment. »
II. - Section 79 of Act No. 2013-1279 of 29 December 2013 of Corrigendum Finance for 2013 is amended as follows:
1° The second sentence of the second paragraph of the second paragraph is as follows:
"The total amount of secured loans cannot exceed 300 million euros in principal. » ;
2° The III is thus amended:
(a) At 1°, the word "six-annually" is replaced by the word "annually";
(b) The 6th is repealed.
III. - The total amount of secured loans mentioned in V of Article 82 of Act No. 2012-1510 of 29 December 2012 for 2012 and II of Article 79 of Act No. 2013-1279 of 29 December 2013 for 2013 cannot exceed 400 million euros in principal.
I. - The Minister responsible for the economy is authorized to grant, free of charge, the guarantee of the State, in principal and in interest, to the borrowings contracted by the Société du Grand Paris to the Caisse des dépôts et consignations savings fund during the eight years 2015 to 2022, within the limit of 4.017 billion euros in principal.
II. - The loans mentioned in I are allocated to the following projects:
1° The construction of the fixed lines, structures and installations comprising the public transport network of the Grand Paris, as well as lines, structures, fixed installations and stations whose mastery of work could be entrusted to him;
2° The construction and development of stations, including interconnection;
3° The digital equipment of these lines, structures, installations and stations;
4° Contribution to the plan for the mobilization of existing transport and adaptation infrastructures;
5° The acquisition of rolling stock designed to browse the lines.
These operations are eligible for the Société du Grand Paris to be the owner of the work or to contribute to it through the contribution or subsidies.
III. - An agreement reached prior to the subscription of the loans mentioned in I between the Minister responsible for the economy and the Société du Grand Paris defines in particular the following terms:
1° The Société du Grand Paris transmits to ministers responsible for the economy, transport, housing and budget a multi-year financial plan to ensure the capacity to repay loans;
2° If, in particular in view of this financial plan, the refund of loans is compromised, the ministers responsible for the budget and the economy, after consultation with the Société du Grand Paris, may affect the proceeds of taxes collected by the Société du Grand Paris primarily to the reimbursement of loans.
IV. - Before October 1st of each year, the Government shall submit to Parliament a report on the use by the Société du Grand Paris of savings loans and the financial situation of the Corporation.
I. - The Minister responsible for the economy is authorized to grant to the Office of the Commissioner for Atomic Energy and Alternative Energy the guarantee of the State under civil liability in the field of nuclear energy, pursuant to the first paragraph of the articles L. 597-7 or L. 597-31 Environmental code.
This guarantee is exercised within the limit of a ceiling of 700 million euros per nuclear facility, as defined in articles L. 597-2 or L. 597-27 of the same code, and by nuclear accident.
II. - The guarantee mentioned in I comes into force on a date fixed by decree, and no later than 1 January 2016.
This Act shall enter into force immediately and shall be enforced as a law of the State.
ANNEXES
ANNOUNCEMENTS
STATE A
(Art. 9 of the Law)
Ways and means for 2014 revised
I. - GENERAL BUDGET
(Thousands of euros)
| 1. Tax revenues | ||
| 11. Income tax | - 2,431,000 | |
| 1101 | Income tax | - 2,431,000 |
| 12. Other direct taxes collected through the issuance of roles | - 191 733 | |
| 1201 | Other direct taxes collected through the issuance of roles | - 191 733 |
| 13. Corporate tax | - 2,700,000 | |
| 1301 | Corporate tax | - 2,727,000 |
| 1302 | Social contribution to corporate profits | 26 000 |
| 14. Other direct taxes and taxes assimilated | 124 600 | |
| 1401 | Source deductions on certain non-commercial benefits and income tax | 51 000 |
| 1402 | Detainees at source and debits on household capital income and the debit on anonymous vouchers | 200,000 |
| 1404 | Account due by companies for certain profits distributed (Act No. 65-566 of 12 July 1965, art. 3) | - 152,000 |
| 1405 | Outstanding 25% off profit distributions | 3,000 |
| 1406 | Solidarity tax on fortune | 11 000 |
| 1410 | Minimum contribution of professional tax | 100 000 |
| 1413 | Formal tax on precious metals, jewellery, art, collection and antiques | - 11,000 |
| 1416 | Commercial Surface Tax | 4 600 |
| 1421 | National equalization of professional tax | 5,000 |
| 1498 | Corporate Land Cotization (Temporary State Allocation in 2010) | 20 000 |
| 1499 | Other income | - 107 000 |
| 15. Domestic consumer tax on energy products | - 220 947 | |
| 1501 | Domestic consumer tax on energy products | - 220 947 |
| 16. Value-added tax | - 2 502 374 | |
| 1601 | Value-added tax | - 2 502 374 |
| 17. Registration, stamp, other indirect contributions and taxes | - 237 220 | |
| 1701 | Unpaid payments of receivables, rents, office prices | - 100,000 |
| 1702 | Unsustainable trade funds | - 8,000 |
| 1705 | Free movement between live (donations) | 48 000 |
| 1706 | Deaths free of charge | - 19,000 |
| 1711 | Other conventions and civil acts | 30 000 |
| 1753 | Other domestic taxes | - 161 353 |
| 1756 | General tax on polluting activities | - 114 300 |
| 1758 | Right of licence to pay tobacco debiters | - 1,667 |
| 1785 | Products of games operated by La Française des jeux (hors paris sportifs) | 50 000 |
| 1788 | Lifting on sports betting | 27 000 |
| 1797 | Financial transactions tax | 50 000 |
| 1798 | Formal Impositions on Network Enterprises (Temporary assignment to the State in 2010) | 2 100 |
| 1799 | Other taxes | - 40,000 |
| 2. Non-tax revenues | ||
| 21. Dividends and assimilated recipes | 72 075 | |
| 2110 | Products of State participation in financial enterprises | 9 000 |
| 2111 | Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés | - 32,000 |
| 2116 | Products of State participation in non-financial enterprises and benefits of non-financial public institutions | 95 075 |
| 22. Products from the state domain | 90 000 | |
| 2202 | Other public revenue | 88 000 |
| 2204 | Radio frequency usage claims | 2,000 |
| 23. Sales of goods and services | - 62,000 | |
| 2301 | Reimbursement by the European Union of fees and taxes collected for the benefit of its budget | - 62,000 |
| 24. Refunds and interest of loans, advances and other financial assets | - 415 530 | |
| 2401 | Interests in loans to foreign banks and states | - 477,000 |
| 2402 | Interests in loans from the economic and social development fund | 3 470 |
| 2403 | Interests in advances to various government departments or agencies managing public services | - 2,000. |
| 25. Amendments, sanctions, penalties and prosecution fees | - 65 716 | |
| 2502 | Products of fines imposed by competition authorities | - 200,000 |
| 2503 | Fines issued by other independent administrative authorities | 6 000 |
| 2505 | Other monetary fines and convictions | 122 000 |
| 2511 | Justice and proceeding costs | 6 284 |
| 26. Miscellaneous | 205 520 | |
| 2602 | Reversements of the French Company of Insurance for Foreign Trade | 200,000 |
| 2603 | Savings funds administered by the Caisse des dépôts et consignations | 1 000 |
| 2604 | Various products of the compensation of the State guarantee | - 41 900 |
| 2614 | Savings directive | 8 420 |
| 2620 | Indus recovery | - 16,000 |
| 2622 | Various payments from the European Union | - 11,000 |
| 2697 | Accidental income | 65 000 |
| 3. Abductions on State revenues | ||
| 31. State revenues for the benefit of local authorities | 138 006 | |
| 3103 | State income recovery under special endowment for the housing of teachers | - 267 |
| 3106 | State revenue removal for the benefit of the Value Added Tax Compensation Fund | 111 017 |
| 3107 | Excluding the State's revenues under compensation for exemptions relating to local taxation | 28 919 |
| 3117 | Solidarity Fund for Territorial Communities Affected by Natural Disasters | - 5,000 |
| 3120 | Relay on the reform of the professional tax | 3 293 |
| 3122 | Compensation for professional tax reform | 609 |
| 3123 | Provision for transfers of local tax exemption compensations | 117 |
| 3126 | Excluding on State revenues for the single endowment of compensation specific to the occupational tax | - 127 |
| 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 | - 555 |
| 32. Excluding on State revenues for the benefit of the European Union | 122 913 | |
| 3201 | Excluding State revenues to the European Union budget | 122 913 |
RECAPITULATION OF THE GLOBALLY
(Thousands of euros)
| 1. Tax revenues | - 8 159 674 | |
| 11 | Income tax | - 2,431,000 |
| 12 | Other direct taxes collected through the issuance of roles | - 191 733 |
| 13 | Corporate tax | - 2,700,000 |
| 14 | Other direct taxes and taxes assimilated | 124 600 |
| 15 | Domestic consumer tax on energy products | - 220 947 |
| 16 | Value-added tax | - 2 502 374 |
| 17 | Registration, stamp, other indirect contributions and taxes | - 237 220 |
| 2. Non-tax revenues | - 175 651 | |
| 21 | Dividends and assimilated recipes | 72 075 |
| 22 | Products from the state domain | 90 000 |
| 23 | Sales of goods and services | - 62,000 |
| 24 | Refunds and interest of loans, advances and other financial assets | - 415 530 |
| 25 | Amendments, sanctions, penalties and prosecution fees | - 65 716 |
| 26 | Miscellaneous | 205 520 |
| 3. Abductions on State revenues | 260 919 | |
| 31 | State revenues for the benefit of local authorities | 138 006 |
| 32 | Excluding on State revenues for the benefit of the European Union | 122 913 |
| Total income, net of levies (1 + 2 - 3) | - 8 596 244 |
IV. - ACCOUNTS OF FINANCIAL CONCOURS
(In euros)
| Advances to territorial authorities | 556 382 869 | |
| Section: Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies | 556 382 869 | |
| 05 | Income | 556 382 869 |
| Loans to foreign States | - 111 308 516 | |
| Section: Loans to foreign states for debt consolidation to France | - 111 308 516 | |
| 02 | Refund of Treasury Loans | - 111 308 516 |
| Total | 445 074 353 |
STATE B
(Art. 10 of the Law)
Apportionment of appropriations for 2014 by mission and programme under the general budget
GENERAL BUDGET
(In euros)
| External action of the State | 31 686 945 | 30 830 620 | ||
| Action by France in Europe and the world | 10 893 652 | 10 893 652 | ||
| Title 2 | 5 133 652 | 5 133 652 | ||
| Cultural diplomacy and influence | 8 885 512 | 8 885 512 | ||
| Title 2 | 797 973 | 797 973 | ||
| French abroad and consular affairs | 11 907 781 | 11 051 456 | ||
| Title 2 | 2 206 007 | 2 206 007 | ||
| General and territorial administration of the State | 104 245 512 | 15 000 | 17 358 854 | 18 673 196 |
| Territorial administration | 13 291 792 | 13 175 593 | ||
| Title 2 | 2 566 036 | 2 566 036 | ||
| Political, religious and associative life | 15 000 | 15 000 | ||
| Conduct and leadership of interior policies | 104 230 512 | 4 067 062 | 5 497 603 | |
| Title 2 | 4 067 062 | 4 067 062 | ||
| Agriculture, food, forest and rural affairs | 457 297 915 | 472 741 428 | 20 798 713 | 30 756 232 |
| Economics and sustainable development of agriculture and territories | 457 297 915 | 472 741 428 | ||
| Forest | 6 939 542 | 16 155 061 | ||
| Safety and sanitary quality of food | 13 661 415 | 13 661 415 | ||
| Conduct and leadership of agriculture policies | 197 756 | 939 756 | ||
| Official development assistance | 44 004 633 | 22 635 546 | ||
| Solidarity with developing countries | 44 004 633 | 22 635 546 | ||
| Title 2 | 2 082 661 | 2 082 661 | ||
| Veterans, memory and ties with the Nation | 500 | 500 | 7 504 929 | 7 462 929 |
| Relationship between the Nation and its army | 500 | 500 | ||
| Compensation for victims of anti-Semitic persecution and barbarism during the Second World War | 7 504 929 | 7 462 929 | ||
| Title 2 | 109 020 | 109 020 | ||
| Council and State control | 9 800 381 | 9 319 840 | ||
| State Council and other administrative courts | 2 850 000 | 2,500 000 | ||
| Title 2 | 2,000 | 2,000 | ||
| Economic, Social and Environmental Council | 165 000 | 165 000 | ||
| Court of accounts and other financial jurisdictions | 6 785 381 | 6 654 840 | ||
| Title 2 | 6 160 000 | 6 160 000 | ||
| Culture | 21 000 | 21 000 | ||
| Heritage | 5,000 | 5,000 | ||
| Creation | 16 000 | 16 000 | ||
| Defence | 250,000 | 250,000 | ||
| Technological Excellence of Defence Industries | 250,000 | 250,000 | ||
| Government Action Directorate | 53 515 591 | 48 899 356 | ||
| Coordination of government work | 11 186 898 | 7 769 939 | ||
| Title 2 | 2 138 491 | 2 138 491 | ||
| Protection of rights and freedoms | 1 253 533 | 2 025 295 | ||
| Title 2 | 267 171 | 267 171 | ||
| Mutualized means of disconcerted administrations | 17 075 160 | 15 104 122 | ||
| Title 2 | 3 863 409 | 3 863 409 | ||
| State digital transition and public action modernization | 24 000 | 24 000 | ||
| Ecology, sustainable development and mobility | 347 933 651 | 168 113 101 | ||
| Transport infrastructure and services | 1 432 514 | 1 432 514 | ||
| Weather | 280 747 | 280 747 | ||
| Risk prevention | 63 624 383 | 14 223 263 | ||
| Title 2 | 1 624 383 | 1 624 383 | ||
| Conduct and leadership of sustainable ecology, development and mobility policies | 136 596 007 | 6 176 577 | ||
| Title 2 | 6 176 577 | 6 176 577 | ||
| Innovation for the Ecological and Energy Transition | 100 000 | 100 000 | ||
| Sustainable cities and territories | 46 000 | 46 000 | ||
| Economy | 202 884 202 | 202 117 908 | 29 525 897 | 31 238 447 |
| Business and tourism development | 10 884 202 | 10 117 908 | 6 355 829 | 6 355 829 |
| Title 2 | 6 355 829 | 6 355 829 | ||
| Economic statistics and studies | 9 157 173 | 9 092 599 | ||
| Title 2 | 4 240 153 | 4 240 153 | ||
| Economic and Fiscal Strategy | 14 012 895 | 15 790 019 | ||
| Title 2 | 4 679 806 | 4 679 806 | ||
| Innovation | 192 000 | 192 000 | ||
| All Territories, Housing and City | 113 635 664 | 113 635 664 | 51 301 873 | 21 844 469 |
| Prevention of exclusion and inclusion of vulnerable persons | 43 806 957 | 43 806 957 | ||
| Access to housing assistance | 69 828 707 | 69 828 707 | ||
| Urbanism, territories and habitat improvement | 17 435 915 | |||
| City policy | 33 865 958 | 21 844 469 | ||
| Title 2 | 585 885 | 585 885 | ||
| State financial commitments | 1 658 639 647 | 1 657 975 304 | ||
| Debt and State treasury (evaluative credits) | 1 600 000 | 1 600 000 | ||
| State guarantees appeals (evaluative credits) | 20 100 000 | 20 100 000 | ||
| Savings | 36 545 224 | 35 880 881 | ||
| Majoration of rents | 1 994 423 | 1 994 423 | ||
| School education | 30 000 | 30 000 | 12 030 000 | 12 030 000 |
| Life of the student | 30 000 | 30 000 | ||
| Success internships | 12 000 | 12 000 | ||
| Agricultural technical education | 30 000 | 30 000 | ||
| Financial and human resources management | 159 808 331 | 86 084 266 | ||
| Tax and financial management of the state and local public sector | 105 259 537 | 41 438 789 | ||
| Title 2 | 31 213 579 | 31 213 579 | ||
| Public Finance Strategy and State Modernization | 2 457 142 | 12 638 922 | ||
| Conduct and management of economic and financial policies | 28 917 680 | 4 020 023 | ||
| Title 2 | 2 260 171 | 2 260 171 | ||
| Trade facilitation and security | 10 263 379 | 10 190 031 | ||
| Maintenance of state buildings | 6 975 017 | 6 975 017 | ||
| Public service | 5 935 576 | 10 821 484 | ||
| Immigration, asylum and integration | 59 000 | 59 000 | 1 977 637 | 1 837 081 |
| Immigration and asylum | 59 000 | 59 000 | ||
| Integration and access to French nationality | 1 977 637 | 1 837 081 | ||
| Justice | 102 070 | 102 070 | 15 078 915 | 15 078 915 |
| Justice | 102 070 | 102 070 | 10 078 915 | 10 078 915 |
| Title 2 | 10 078 915 | 10 078 915 | ||
| Judicial protection of youth | 4 000 | 4 000 | ||
| Title 2 | 4 000 | 4 000 | ||
| Conduct and leadership of justice policy | 1 000 000 | 1 000 000 | ||
| Title 2 | 1 000 000 | 1 000 000 | ||
| Outre-mer | 61 784 419 | 22 024 363 | ||
| Overseas employment | 25 422 416 | 22 020 258 | ||
| Title 2 | 479 512 | 479 512 | ||
| Overseas living conditions | 36 362 003 | 4 105 | ||
| Policy of the Territories | 18 381 676 | 23 878 119 | ||
| Impulsion and coordination of land use policy | 15 803 695 | 21 216 070 | ||
| Title 2 | 953 349 | 953 349 | ||
| Territorial interventions of the State | 2 577 981 | 2 662 049 | ||
| Provisions | 9 498 000 | 9 498 000 | ||
| Accidental and unpredictable expenses | 9 498 000 | 9 498 000 | ||
| Research and higher education | 343 972 750 | 343 912 750 | ||
| Higher education and academic research | 517 980 | 517 980 | ||
| Ecosystems of excellence | 128 500 000 | 128 500 000 | ||
| Research in the field of aeronautics | 211 500 000 | 211 500 000 | ||
| Higher education and agricultural research | 3 454 770 | 3 394 770 | ||
| Relations with local authorities | 2 583 965 | 2 705 501 | 11 426 835 | |
| Departmental financial competition | 1 260 943 | 1 260 943 | ||
| Financial competition for regions | 1 323 022 | 1 323 022 | ||
| Specific competitions and administration | 121 536 | 11 426 835 | ||
| Refunds and discounts | 164 462 000 | 164 462 000 | 1 653 318 000 | 1 653 318 000 |
| State tax refunds and discounts (evaluative credits) | 1 653 318 000 | 1 653 318 000 | ||
| Local tax refunds and discounts (evaluative credits) | 164 462 000 | 164 462 000 | ||
| Health | 155 100 000 | 155 100 000 | 11 279 917 | 11 262 798 |
| Prevention, health safety and care | 11 279 917 | 11 262 798 | ||
| Disease protection | 155 100 000 | 155 100 000 | ||
| Security | 5 861 | 5 861 | 56 237 289 | 56 237 289 |
| National police | 35 028 809 | 35 028 809 | ||
| Title 2 | 35 000 | 35 000 | ||
| National gendarmerie | 17 872 020 | 17 872 020 | ||
| Title 2 | 17 872 020 | 17 872 020 | ||
| Road safety and education | 3 336 460 | 3 336 460 | ||
| Civil security | 5 861 | 5 861 | ||
| Solidarity, integration and equality of opportunity | 467 885 795 | 455 567 771 | 11 120 560 | 12 010 860 |
| Poverty reduction: active solidarity income and social experiments | 386 069 393 | 373 751 369 | ||
| Handicap and dependency | 81 816 402 | 81 816 402 | ||
| Equality between women and men | 1 934 506 | 2 034 506 | ||
| Conduct and support of health, social, sport, youth and associative life policies | 9 186 054 | 9 976 354 | ||
| Title 2 | 2 652 131 | 2 652 131 | ||
| Sport, youth and associative life | 200,000 | 200,000 | 24 345 290 | 24 793 399 |
| Sport | 8 345 290 | 8 793 399 | ||
| Youth and Associative Life | 200,000 | 200,000 | ||
| Innovative youth projects | 16 000 | 16 000 | ||
| Labour and employment | 22 000 | 22 000 | 398 195 602 | 66 231 890 |
| Access and return to employment | 22 000 | 22 000 | ||
| Accompanying economic change and employment development | 371 957 576 | 39 993 864 | ||
| Design, management and evaluation of employment and labour policies | 2 238 026 | 2 238 026 | ||
| Title 2 | 2 238 026 | 2 238 026 | ||
| Training and economic change | 24 000 | 24 000 | ||
| Total | 1 977 476 484 | 1 875 726 703 | 5 060 526 335 | 4 385 946 770 |
STATE D
(Art. 11 of the Law)
Distribution of appropriations for 2014 cancelled by mission and programme under special accounts
I. - SPECIAL ACCOUNTS
(In euros)
| Agricultural and rural development | 546 306 | 546 306 | ||
| Development and transfer to agriculture | 546 306 | 546 306 | ||
| National passenger transport services | 14 000 | |||
| Operation of national transport services | 14 000 | |||
| Total | 14 546 306 | 546 306 |
II. - ACCOUNTS OF FINANCIAL CONCOURS
(In euros)
| Advances to territorial authorities | 108 927 372 | 108 927 372 | ||
| Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies | 108 927 372 | 108 927 372 | ||
| Loans to foreign States | 5 927 340 151 | 515 894 000 | ||
| Loans to foreign states for debt consolidation towards France | 515 894 000 | 515 894 000 | ||
| Loans to the Member States of the European Union whose currency is the euro | 5 411 446 151 | |||
| Total | 6 036 267 523 | 624 821 372 |
Done in Paris, December 29, 2014.
François Hollande
By the President of the Republic:
The Prime Minister,
Manuel Valls
Minister of Finance and Public Accounts,
Michel Sapin
The Secretary of State in charge of the budget,
Christian Eckert
