Act No. 2015 - 1786 29 December 2015 2015 Amending Finance

Original Language Title: LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015

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Texts transposed Directive (EU) 2015/121 of the Council of 27 January 2015 amending 2011/96/EU directive on the common system of taxation applicable to parent companies and subsidiaries of different Member States implementing legislation Decree No. 2015-1800 of 29 December 2015 on the allocation of the appropriations opened and superseded by Act No. 2015-1786 December 29, 2015, finance amendment for 2015 Decree No. 2015-1800 of 29 December 2015 on the allocation of the appropriations opened and cancelled by law No. 2015 - 1786 29 December 2015 2015 summary Modification of the energy code amendment finance, du code Général des Impôts, book of tax procedures, the code of customs, of the code of social security, the monetary and financial code, the code Général des collectivités territoriales, planning, the environment, the rural code and sea fishing code , of the code of insurance.
Amendment to the Finance Act for 2004 (No. 2003) - 1311 of 30 December 2003: amendment to article 59.
Amendment to Act No. 2013 - 1278 of 29 December 2013 2014 finance: amendment to article 40.
Modification of the energy transition for green growth Act No. 2015-992 of August 17, 2015: modification of articles 201, 1. amendment of the law of Finance No. 50 - 1615 31 December 1950 opening credits applicable to the months of January and February 1951 and provisional authorisation to collect the taxes for the year 1951: amendment to article 23.
Amendment to the Act, 1972 (No. 71) finance - 1061 December 29, 1971: repeal of article 57.
Modification of the amending finance law for 1984 (No. 84) - 1209 December 29, 1984: repeal of article 13.
Amendment to Act No. 2004 - 1484 of 30 December 2004 finances for 2005: repeal of article 56.
Amendment to Act No. 2014 - 1654 29 December 2014 finance for 2015: modification of articles 54, 55, 115 (repeal of the II).
Amendment to Act No. 2007 - 1822 December 24, 2007 finance for 2008: repeal of article 45.
Amendment to Act No. 2010 - December 29, 2010 finance 1658 amendment for 2010: amendment to article 34.
Decree No. 55-471, April 30, 1955 on the renovation and conservation of the cadastre: creation after article 34 of title III "of the computerized management of the cadastre" including articles 34-1 to 34-5, title IV "Miscellaneous provisions" including sections 35 to 38.
Amendment of the Act of March 31, 1884, concerning the renewal of the cadastre, the Equalization of taxes and conservation of the cadastre in the Alsace-Moselle: creation after the III of bis III "of the computerized management of the cadastre" including articles 56-1-56-5.
Amendment of Ordinance No. 2013-837 19 September 2013 on the adaptation of the customs code, the general code of taxes, the book of tax procedures and other tax and customs legislation applicable to Mayotte: repeal of article 19; amendment to article 34.
Amendment to Act No. 72-657 of 13 July 1972 establishing measures for certain categories of traders and older craftsmen: amendment to article 6. Amendment of Act No. 2004-639 of July 2, 2004 dues: amendment of articles 8, 10.
Amendment to Act No. 2011 - 1977 December 28, 2011 finance for 2012: amendment to article 46.
Amendment to Act No. 2012 - 1510 December 29, 2012 finance amendment for 2012: amendment of article 84.
Modification of the public investment bank Ordinance No. 2005-722, June 29, 2005: amendment to article 6 (creation of the IV).
Amendment to Act No. 2014 - 1655 December 29, 2014 finance amendment for 2014: amendment of article 113.
Amendment of Act No. 2005 - 1720 30 December 2005 Finance amendment for 2005: creation of article 119.
Amendment to Act No. 2006 - 1666 finance for 2007, December 21, 2006: amendment of article 97.
Modification of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003: amendment of article 76.
Modification of the Amendment No. 2014-891 of 8 August 2014 of finance for 2014: amendment to article 32. Transposition full directive (EU) 2015/121 of the Council of 27 January 2015 amending 2011/96/EU directive on the common system of taxation applicable to parent companies and subsidiaries of States different members by section 29 of this Act.
Keywords finance, Finance Act amendment for 2015, LFR 2015, energy CODE, CODE GÉNÉRAL des IMPÔTS, CGI, book of tax PROCEDURES, the Customs CODE, social security CODE, CSS, CODE monetary and financial, CMF, COMOFI, GENERAL CODE of local authorities, CGCT, CODE development, the environment, RURAL CODE and fisheries MARITIME, CPMR, insurance CODE CODE, employer
, Support, employee, allowance per KILOMETRE cycling, individual employer, rehabilitation, amount, DEDUCTION lump, social contribution, income tax, tax REDUCTION, investment, SME, tax of removal of garbage HOUSEWIVES, TEOM, improvement, incentive, exemption, posting right, donation in cash, victim, terrorism, EXTENSION, tax exemption, rental furnished, worker seasonal, receipt, contract, Bill, European DIRECTIVE, TRANSPOSITION COMPLETE folders statutory legislative record of the Act No. 2015-1786 29 December 2015 JORF n ° 30 December 2015 page 24701 text no. 0302 2 Act No. 2015 - 1786 29 December 2015 2015 (1) amending finance NOR: FCPX1525022L ELI: https://www.legifrance.gouv.fr/eli/loi/2015/12/29/FCPX1525022L/jo/texte Alias: https://www.legifrance.gouv.fr/eli/loi/2015/12/29/2015-1786/jo/texte the National Assembly and the Senate deliberated, the National Assembly adopted constitutional No. 2015-726 December 29, 2015 DC having regard to the Council decision.
The President of the Republic enacts the law whose content follows: introductory Article learn more on this article...

Prediction of structural balance and actual balance of all Governments for 2015 is as follows: forecast of performance 2015 (*) structural balance (1) - 1.7 (2) economic pay - 2.0 exceptional and temporary measures (3) - 0.1 actual balance (1 + 2 + 3) - 3.8 (*) point of gross domestic product.


FIRST part balance financial title I: General CONDITIONS: Provisions relating to the resources section 1 in more on this article...

I. - A fraction of the product back to the State of the tax referred to in article 256 of the general tax code is set in 2015 in the amount of €645 921 835 to the financing of the remaining amounts owed by the State to statutory schemes of social security on devices with a debt to June 30, 2015, in the semi-annual State mentioned in article LO 111-10-1 of the code of social security database.
II. - On each device, funding carries priority on compulsory basic social security schemes with the exception of general scheme, and then on the branches of the general scheme in the order of enumeration of article L. 200 - 2 of the same code.
Pursuant to the first paragraph of this II, a joint order of the Minister in charge of social security and the Minister in charge of the budget finds the distribution of this funding.


Article 2 more on this article...

I. - The array of the tenth paragraph of article 59 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is as follows: Department percentage Ain 0.327 543 Aisne 0.605 931 Allier 0.453 889 Provence 0.187 469 Hautes-Alpes 0.090 696 Alpes-Maritimes 1,531 419 Ardèche 0.334 954 Ardennes 0.516 622 Ariège 0.310 709 dawn 0.405 905 Aude 0.858 033 Aveyron 0.180 290 Bouches 6,359 942 Calvados 0,827 059 Cantal 0.128 012 Charente 0.549 405 Charente-Maritime 0.938 097 dear 0,509 499
Corrèze 0.181 077 Corse-du-Sud 0.255 099 Haute-Corse 0.351 794 Côte-d'Or 0.467 Côtes-d'Armor 475 0.482 043 hollow 0.138 287 Dordogne 0.582 989 Doubs 0.508 881 Drôme 0.643 823 Eure 0,569 467 Eure-et-Loir 0.375 576 Finistère 0.903 083 Gard 1,752 364 Haute-Garonne 2,234 053 Gers 0,160 626 Gironde 2,089 650 Hérault 2,604 077 Ille-et-Vilaine 0.681 995 Indre 0.207 146 Indre-et-Loire 0.697 828 Isère 1.038 291 Jura 0.157 636 Landes 0,419 Loir-et-Cher 786 0,340 382 Loire 0.778 980 Haute-Loire 0.124 238 Loire-Atlantique 1,417 137 loiret 0.603 648 Lot 0.191 403 Lot-et-Garonne 0,471 629 Lozère 0.057 491 Maine-et-Loire 0.783 104 handle 0.389 618 Marne 0,642 197 Haute-Marne 0.195 105 Mayenne 0.163 Meurthe-et-Moselle 987 1,069 585 Meuse 0,232 538 Morbihan 0.618 274 Moselle 0,987 185 nièvre 0,285 850 North 5,421 185 Oise 0.795 090 adorns 0.347 768 Pas-de-Calais 2,901 176 Dôme 0.763 170 Pyrénées-Atlantiques 0,841 855 Hautes-Pyrénées 0.299 997 Pyrénées-Orientales 1,156 454 lower Rhine 1.138 537 Haut-Rhin 0.585 352 Rhône 0.265 010 metropolis of Lyon 1,877 286 haute-Saône 0.191 271 Saône-et-Loire 0,443 530 Sarthe 0.584 224 Savoie 0.284 223 Haute-Savoie 0.460 706 Paris 4.742 087 Seine-Maritime 2.081 259 Seine-et-Marne 0,944 936 Yvelines 0,905 491 two - Sèvres 0.293 125 sum 0,841 535 Tarn 0.505 899 Tarn-and-Garonne 0.347 661 Var 1,850 962 Vaucluse 0.995 423 Vendée 0.343 192 Vienna 0.567 876 Haute-Vienne 0,411 951 Vosges 0.368 226 Yonne 0.338 788 Territoire de Belfort 0.165 667 Essonne

1.232 777 hauts-de-Seine 1.814 205 Seine-Saint-Denis 4,019 286 Val-de-Marne 1,991 495 Val d'Oise 1.372 924 Guadeloupe 2,993 919 Martinique 2,833 151 Guyana 1.059 018 the meeting 6,649 220 Miquelon 0.002 217 Total 100 II. - it is paid in 2015. in the Department of Mayotte, in accordance with order No. 2012-785 by May 31, 2012, extension and adaptation of the code of social action and families in the Department of Mayotte and pursuant to article 44 of Act No. 2013-1278 of 29 December 2013 finance for 2014, an amount of €45 082 corresponding to the adjustment in respect of the years 2014 and 2015, of compensation for the net expenses resulting from social assistance to elderly and disabled people. This amount is taken from the share of proceeds from domestic consumption tax on energy products to the State.
III. - In 2015, for the apportionment of the proceeds of the taxes mentioned in the first paragraph III of article 52 of Act No. 2004 - 1484 of 30 December 2004 of finance for 2005, the percentages laid down in the table in the same III are replaced by the percentage set out in column has the array of V of this article.
IV. - It is collected in 2015. in the Department of Eure, pursuant to Act No. 2009-1291 of October 26, 2009 on the transfer to the departments of parks of the equipment and the evolution of the situation workers from the parks and workshops, amounting to €330 corresponding to the adjustment in respect of the years 2012 to 2014, for the compensation of expenditures for social action resulting from the transfer of the personnel of the Ministry of ecology sustainable development and energy involved in the exercise of the powers transferred to January 1, 2011.
V. - The adjustments referred to in the III and IV are divided according to the following table: departments FRACTION (in %)
[col. ] Decrease in the product paid (in EUR) [col. B] amount (in EUR) [col. C] Ain 1.066 860 Aisne (in euros) TOTAL 0,963 646 Allier 0.765 103 Provence 0.553 825 Hautes-Alpes 0.414 488 Alpes-Maritimes 1,591 239 Ardèche 0.749 846 Ardennes 0.655 575 Ariège 0.394 979 dawn 0.722 253 Aude 0,735 702 Aveyron 0.768 259 Bouches 2,297 476 Calvados 1.117 999 Cantal 0,577 304 Charente 0.622 535 Charente-Maritime 1.017 169 dear 0.641 196 Corrèze 0.744 748 Corse-du-Sud 0.219 430 Haute-Corse 0.207 261 Côte-d'Or 1,121 185 Côtes-d'Armor 0.912 721 hollow 0.427 771 Dordogne 0,770 604 Doubs
0.859 149 Drôme 0.825 529 Eure 0.968 464-330-330 Eure-et-Loir 0,838 265 Finistère 1.038 650 Gard 1.066 052 Haute-Garonne 1.639 544 Gers 0.463 206 Gironde 1,780 763 Hérault 1,283 755 Ille-et-Vilaine 1,181 698 Indre 0.592 723 Indre-et-Loire 0,964 333 Isère 1,808 453 Jura 0.701 429 Landes 0.737 Loir-et-Cher 070 0.602 902 Loire 1.098 583 Haute-Loire 0.599 650 Loire-Atlantique 1.519 476 Loiret 1.083 496 Lot 0.610 237 Lot-et-Garonne 0.522 192 Lozère 0.412 023 Maine-et-Loire 1.164 782 handle 0.959 026 Marne
0,920 896 haute-Marne 0.592 215 Mayenne 0.541 Meurthe-et-Moselle 867 1.041 586 Meuse 0.540 523 Morbihan 0.917 814 Moselle 1,549 223 nièvre 0.620 649 North 3,069 699 Oise 1.107 527 adorns 0.693 279 Pas-de-Calais 2,176 235-de-Dôme 1.414 457 Pyrénées-Atlantiques 0,964 468 Hautes-Pyrénées 0,577 325 Pyrénées-Orientales 0,688 361 lower Rhine 1.353 084 Haut-Rhin 0,905 391 Rhône 0.601 910 metropolis of Lyon 1.382 929 Haute-Saône 0.455 516 Saône-et-Loire 1,029 624 Sarthe 1.039 323 Savoie 1.140 727 Haute-Savoie 1.275 113 Paris 2,393 229 Seine-Maritime
1,699 329 Seine-et-Marne 1.886 360 Yvelines 1.732 539 Deux - Sèvres 0.646 522 sum 1,069 385 Tarn 0.668 111 Tarn-and-Garonne 0.436* 828 Var 1,335 798 Vaucluse 0.736 513 Vendée 0,931 538 Vienna 0.669 612 Haute-Vienne 0.611 406 Vosges 0.745 380 Yonne 0.760 467 Territoire de Belfort 0.220 501 Essonne 1.512 752 Hauts-de-Seine 1,980 644 Seine-Saint-Denis 1,912 517 Val-de-Marne 1,513 693 Val d'Oise 1.575 691 Guadeloupe 0.693 080 Martinique 0,514 957 Guyana 0.332 069 meeting 1,440 715 Total 100-330-330 VI. - for 2015 , fractions of rate of tax domestic consumption on energy products referred to in the first paragraph of article 40 of Act No. 2005 I - 1719 of December 30, 2005, finance for 2006 are fixed as follows: REGION diesel premium without lead Alsace 5.32 7.53 Aquitaine 4.81 6.79 Auvergne 6.18 8.74 Burgundy 4.34 6.13 Brittany 5.10 7.22 Centre 4.57 6.46 Ardenne 5.09 7.20 Corsica 9,81 13.87 Franche-Comté 6.09 8.60 Ile-de-France 12.57 17.78 Languedoc-Roussillon 4.57 6.48 Limousin 8.90
12.60 Lorraine 7.71 10.92 Midi-Pyrénées 5.22 7.39 Nord 7.27 10.28 Basse 5.40 7.63 Normandie 5.48 7.74 countries of the Loire 4.28 6.07 Picardie 5.69 8.06 Poitou-Charentes 4.45 6.30 southeastern of Azur 4.13 5.84 Rhône-Alpes 4.54 6.41 VII. - it is contributed by 2015 regions Alsace, Aquitaine, Auvergne, Burgundy, Brittany, Centre, champagne-Ardenne, Franche-Comté, Ile-de-France, Languedoc-Roussillon, Limousin, Lorraine, Midi-Pyrénées, Nord, Basse-Normandie, Haute-Normandie, Pays de la Loire Picardie, Poitou-Charentes, Provence-Alpes-Azur, Rhône-Alpes and the territorial collectivity of Corsica, in application of articles l. 4383-5 of the code of public health and l. 1614-2 of the general local authorities code, an amount of €8 460 194 corresponding to the adjustment in respect of the years 2010 to 2014, for the compensation of compulsory net charges resulting from the reform of the State diploma of nursing from September 1, 2010.
VIII. - Is paid in 2015 regions Alsace, Aquitaine, Auvergne, Burgundy, Brittany, Centre, champagne-Ardenne, Franche-Comté, Ile-de-France, Languedoc-Roussillon, Limousin, Lorraine, Midi-Pyrénées, Nord, Basse-Normandie, Haute-Normandie, country of the Loire, Picardy, Poitou-Charentes, Provence-Alpes-Côte d'Azur, Rhône-Alpes, Guadeloupe, Guyana, Martinique, Réunion and the territorial collectivity of Corsica, in application of the of this article and of articles 78.80 to 89 and 91 of Act No. 2014-58 from 27 January 2014 to modernize the territorial public action and affirmation of the metropolises , an amount of €3 291 180 corresponding to compensation for definitive transfers of services and parts of services responsible for the management of the European effective programmes from 1 July 2015.
IX. - The amounts corresponding to payments under the VII and VIII are paid from the proceeds of the internal consumption tax on energy products to the State. They are distributed in accordance with columns A and B in the following table: (in EUR) REGION amount to be paid (col. (A) amount to be paid (col. (B) amount to be (col. (C) TOTAL Alsace 562 450 35 654 598 104 Aquitaine 455 366 252 919 708 285 Auvergne 168 600 109 651 278 251 Burgundy 240 147 114 041 354 189 Brittany 548 477 82 630 631 106 Centre 336 364 161 664 498 029 France 195 201 69 147 264 348 Corsica 69 245 28 734 97 979 Franche-Comté 141 155 245 006 386 162 Ile-de-France 875 190 875 190 Languedoc-Roussillon Limousin 110 963 391 320 151 095 542 415
200 482 311 446 Lorraine 500 121 126 902 627 022 Midi-Pyrénées 389 708 207 584 597 292 Nord 317 682 94 196 411 878 Basse 246 497 31 879 278 376 Normandie 166 081 265 713 431 795 country of the Loire 488 339 142 189 630 528 Picardie 208 106 237 238 445 344 Poitou-Charentes 344 722 84 729 429 451 southeastern of Azur 794 602 160 509 955 112 Rhône-Alpes 909 859 71 000 980 859 Guadeloupe 149 213 149 213 Guiana 207 347 207 347 Martinique 40 759 40 759 the meeting 20 896 20 896 Total 8 460 194 3 291 180 11 751 374 x. ' article 40 of Act No. 2013 - 1278 of 29 December 2013 2014 finance is amended as follows: 1 ° the I reads as follows: "I.-A from 2015, compensation by the State under the III and V of article 140 of the Act for the benefit of the regions. of the territorial community of Corsica and the Department of Mayotte is provided in the form of products of the domestic consumption on energy products tax. This share is obtained for all regions, the collectivity of Corsica and the Department of Mayotte, by application of a fraction of the rate of domestic consumption tax on energy products in the quantities of fuel sold each year throughout the national territory. ("2 ° the II is amended as follows: has) in the first and fifth paragraphs, the words:" 2 ° of ' shall be deleted;
(b) at the 1 °, the amount: «€0.67» is replaced by the amount: "€0.73.
(c) to 2 °, the amount: «€0.48» is replaced by the amount: "€0,52.


Article 3 read more on this article...

An amount of €37 715 000 is taken from the product of sums paid by the Société des autoroutes Esterel-Côte of French Riviera-Provence-Alpes (ESCOTA) in the title of the contribution by the State of the Toulon Ouest - Benoît Malon from the A50 motorway section, including the two tubes of the tunnel and section Benoît Malon - Pierreronde from the A57 motorway, to be assigned to Provence-Alpes-Côte d'Azur region to the Department of the Var and the agglomeration community of Toulon Provence Mediterranean in accordance with the following table: (in EUR) Region Provence Alpes Côte d'Azur 13 000 000 Department of Var 14 715 000 Communauté d ' agglomération Toulon Provence Mediterranean 10 000 000 Total 37 715 000 Article 4 in know more on this article...


It is operated on a levy of EUR 255 million for the year 2015 on the resources of the national fund of risk in agriculture management mentioned in article L. 361 - 1 of the rural code and maritime fishing. The payment of this levy is operated before December 31, 2015. Recovery, litigation, guarantees and sanctions relating to this levy are governed by the rules applicable to the payroll tax.


Article 5 read more on this article...

I. - It is open account of trust entitled: "Energy Transition."
This account traces: 1 ° in revenue: a) the proceeds of the tax on the final consumption of electricity provided for in article 266 d C of the code of customs declined for the year 2016, 2 043 million euros, and then 2 548 million euros for the year 2017 and subsequent years;
(b) a fraction of 2.16% of the internal tax on natural gas consumption provided for in article 266 d of the customs code;
c) a fraction of the internal tax on hard coals, lignites and cokes provided for in article 266 quinquies B of the customs code, 0% and 100% for the year 2017 and subsequent years;
(d) a fraction of the internal tax on energy products referred to in article 265 0% customs code, then 1.2% for the year 2017 and subsequent years;
(e) payments from the general budget);
2 ° in expenditure: has) the compensation to the operators of the public service of electricity, in application of articles L. 121 - 7 and L. 121-8-1 of the code of the energy of liabilities to their missions of public service of electricity owing to the title:-of the contracts for purchase of electricity from a renewable energy source in application of articles L. 121 - 27 and L. 314-1 of the code;
-contracts concluded in accordance with article L 311 - 10 of that code for the production of electricity from a renewable energy source;
-contracts of Supplement to pay for plants producing electricity from a renewable energy source in application of article L. 314 - 18 of the said code;
-contracts resulting from the implementation of tenders to the development of the consumption erases mentioned in article L. 271 - 4 of the code;
b) Regulation, referred to in article L. 121 - 19 of the same code, the a of this spending 2 ° as well as the load or the product referred to in article L. 121-19-1 of the code and induced by the same spending a;
c) reimbursement to the operators of the public service of electricity compensation deficit accumulated by the mechanism of the contribution to the public service of electricity to 31 December 2015;
d) compensation, in accordance with article L. 121 - 36 of the same code, loads due to public service obligations assigned to the natural gas suppliers in respect of the obligation to purchase of biogas;
e) Regulation, referred to in the first paragraph of article L. 121 - 41 of the code, the d of this spending 2 ° as well as the load or the product mentioned in the second paragraph of the same article L. 121 - 41 and induced by the same d expenditures;
(f) payments for the benefit of the general budget corresponding to the amounts of the refunds and rebates in respect of the internal tax on the final consumption of electricity provided in article 266 d of the customs code;
(g) payments for the benefit of the Caisse des Dépôts et consignations corresponding applications for partial refund in respect of the consumption, until December 31, 2015, approved by the Energy Regulatory Commission, businessmen, beneficiaries of the CAP's contribution to the public service of electricity provided for in article L. 121 - 21 of the code of energy, as prior to this Act drafted.
II. - The Caisse des Dépôts et consignations provides, on behalf of the State, the payment, on a monthly basis of compensation to operators referred to in articles L. 121 - 6 and L. 121 - 35 of the energy code.
III. - Book I of the energy code is amended as follows: 1 ° article L. 121 - 6 is amended as follows: has) reference: ' and L. 121 - 8 "shall be replaced by references:", L. 121 - 8 and L. 121-8-1 ";
(b) at the end, the words are added: 'by State ';
2 ° after the word: «thus», the end of the 1 ° of article L. 121 - 8 reads as follows: "that the loss of revenue due to discounts on services related to the supply of electricity, defined by Decree, granted to energy consumers benefiting from the aid mechanisms provided for in article L. 124 - 1 and L. 337-3;
3 ° article L. 121 - 9 is amended as follows: a) the first paragraph reads as follows: "every year, Energy Regulatory Commission assesses the amount of the charges."
(b) in the second paragraph, the reference: ' and L. 121 - 8 "shall be replaced by references:", L. 121 - 8 and L. 121-8-1. "
4 ° article L. 121 - 16 reads as follows: «art.» L. 121-16.-the compensation referred to in article L. 121 - 6 is subject to monthly payments based on the amount of expenses referred to in article L. 121 - 9.
"The Caisse de Dépôts et consignations traces these different operations to specific accounts. Management fees that it exposes are arrested annually by the Ministers responsible for the economy and energy. » ;
5 ° article L. 121 - 19 is amended as follows: has) A the first sentence, the words: «collected contributions» are replaced by the words: "of all of the payments on account in respect of a year";
b) takes the second sentence, the words: 'collected contributions' are replaced by the words: 'down payments made. "
6 ° A the first sentence of article L. 121-19-1, the words: ' compensation actually collected in respect of article L. 121 - 10 ' are replaced by the words: "the totality of the payments in respect of a year" and the reference: ' and L. 121 - 8 ' is replaced by references: 'L. 121 - 8 and L. 121-8-1.
7 ° after the word: 'application', the end of the article L. 121 - 26 reads as follows: "in this subsection.';
8 ° to articles L. 121 - 27 and L. 121 - 28: references: "in articles L. 121 - 6 to L. 121 - 20 ' are replaced by the words:"in this subsection.
9 ° the title of paragraph 2 of subsection 2 of section 1 of chapter I of title II reads as follows: Management Committee of the public service of electricity charges.
10 ° article L. 121-28-1 is amended as follows: a) the first paragraph reads as follows: "the Committee of management of the public service of electricity charges a mission monitoring and the prospective analysis of the whole of the public service of electricity charges.";
(b) the 1 ° and 2 ° shall be repealed;
(c) to a, the words: "costs covered by the contribution to the» are replaced by the words:" charges of ';
(d) in the c, the words: "contribution to the» are replaced by the words:" loads of», words: "evolution of the contribution" shall be replaced by the words: "evolution of public service charge" and the words: ", on sustainability which issues an opinion, and this for different categories of consumers ' are deleted;
(e) to (d), the words: "covered by the contribution to the» shall be replaced by the word: «of»;
11 ° in article L. 121 - 35, after the word: 'public', shall be inserted the words: ' as defined in article L. 121 - 36» and the words: "in the manner provided for in this subsection" shall be replaced by the words: 'by State ';
12 ° the word: 'code', the end of the 10 ° of II of article L. 121 - 32 is deleted;
13 ° article L. 121 - 36 is amended as follows: has) in the first subparagraph, the words: ' referred to in article L. 121 - 35 ' are replaced by the words: "due to the missions of public service."
(b) after the word: «thus», the end of the 1 ° reads as follows: "that the loss of revenue due to discounts on services related to the supply of gas, defined by Decree, granted to energy consumers benefiting from the aid mechanisms provided for in article L. 124 - 1 and L. 445-5;
(c) after 2 °, it is inserted a 3 ° as follows: «3 ° the costs borne by the natural gas suppliers in respect of the obligation to purchase of biogas. These costs correspond to the increased cost of the purchase of the biogas compared the cost of natural gas supply, as well as additional management directly costs induced by the implementation of the obligation to purchase of biogas. » ;
(d) the last paragraph shall be deleted;
14 ° article L. 121 - 37 reads as follows: «art.» L. 121-37.-every year, the energy regulation Commission assesses the amount of charges.
"Liabilities to public service tasks as defined in article L. 121 - 36 are calculated on the basis of accounts held by vendors that support.
"This accounting, established according to rules defined by the energy regulation Commission, is controlled at the expense of the carriers that support these charges by their accounts or, for authorities, Commissioner by their public accountant. Regulatory Commission energy can, at the expense of the operator control such accounts by an independent body she chooses. » ;
15 ° article L. 121 - 38 reads as follows: «art.» L. 121-38.-compensation for the expenses mentioned in article L. 121 - 35 is subject to monthly payments based on the amount of expenses referred to in article L. 121 - 37.
"The Caisse de Dépôts et consignations traces these different operations to specific accounts. Management fees that it exposes are arrested annually by the Ministers responsible for the economy and energy. » ;
16 ° article L. 121 - 41 reads as follows:

«Art.» L. 121-41.-when the amount of all of the payments on account in respect of a year does not correspond to the observed amount of expenses of the year, the regularization takes place the following year in respect of the charges due for this year. As the amount of advances paid is less than or greater than the observed amount of year expense, regularization is, respectively, to increase or decrease to due competition charges the following year.
"For each operator, if the amount of the totality of the payments in respect of a year is less or greater than the observed amount of loads mentioned in article L. 121 - 35, it follows, respectively, a load or a product that bears interest at a rate fixed by Decree. '' The load or the thus calculated product is, respectively, added or subtracted to loads to compensate for this operator for the following years. » ;
17 ° articles L. 121 - 10, L. 121 - 15, L. 121 - 17, L. 121 - 18, L. 121 - 20 to L. 121 - 23, L. 121 - 25, L. 121 - 39, L. 121 - 40, L. 121 - 42 and L. 121 - 43 are repealed;
18 ° the word: "insured", the end of the third sentence of article L. 122 - 5 reads as follows: "by the State.";
19 ° in article L. 123 - 2, the words: "the contribution referred to in article L. 121 - 10 due by end-users of electricity installed in the national territory" are replaced by the words: 'the State ';
20 ° article L. 124 - 4 is amended as follows: has) in the first paragraph, after the word: 'payment', shall be inserted the words: "in respect of the mentioned tasks in article L. 124 - 1» and the words:" a share of the contributions owed by consumers of electricity referred to in article L. 121 - 10, a share of contributions from natural gas suppliers mentioned in article L. 121 - 37 and by ' shall be deleted;
(b) the second subparagraph is deleted;
21 ° (a) the second sentence of the last paragraph of article L. 141 - 3, the words: "covered by the contribution to the» shall be replaced by the word: «of».
IV. - III of article 201 of the energy transition for green growth Act No. 2015-992 of August 17, 2015 is amended as follows: 1 ° to 2 °, after the words: 'this article' shall be inserted the words: "and section 5 of Act No. 2015 - 1786 29 December 2015 amending finance for 2015", the word: «»that is replaced by the word : «that» and added the words: ", and the words:" of aid arrangements provided for in article L. 124 - 1 and L. 337-3 "are replaced by the words:" of the aid provided for in article L device. 124-1 "';
2 ° in the second paragraph 3 °, the words: "by the contribution to the public service of electricity,' shall be deleted;
3 ° 5 ° reads as follows: «5 ° 10 ° of II of article L. 121 - 32 of the same code in the wording resulting from the II of this article and article 5 of Act No. 2015 - 1786 December 29, 2015, finance, amendment for 2015 is repealed ';
4 ° to 6 °, the words: 'and II of this article' shall be replaced by the words: «, the II of this article and article 5 of Act No. 2015 - 1786 29 December 2015 2015 amending finance», the word: «»that is replaced by the word: «that» and added the words: ", and the words:" of aid arrangements provided for in article L. 124 - 1 and L. 445-5 "are replaced by the words. ":" of the aid provided for in article L device. 124-1 ".
V. - C of article 238 bis HW of the general tax code is supplemented by the words: ", in their prior to Act No. 2015 drafting - 1786 29 December 2015 finance amendment for 2015.
VI.-L'article L. 135 N of the book of tax procedures is repealed.
VII.-A. - the III applies to the compensation provided for in articles L. 121 - 6 and L. 121 - 35 code of energy due as of 1 January 2016.
B. - Articles L. 121 - 6 to L. 121 - 28 and L. 121 - 35 to L. 121 - 44 of the code, to their wording prior to this Act, shall continue to apply for the consumption of electricity and natural gas sales until December 31, 2015.
C. - The I, II and IV to VI of this article come into force January 1, 2016.


Article 6 read more on this article...

I. - The second to last paragraphs of article 23 of the law of Finance No. 50 - 31 December 1950 1615 opening credits applicable to the months of January and February 1951 and provisional authorisation to collect taxes for FY 1951 are replaced by twenty-three paragraphs thus written: "this account traces the activities of production of goods and services carried out within prisons. , as well as from trading operations related to these activities contributing to reintegration and the activity of detainees. The keeper of the seals, Minister of justice, is the Chief authorising officer.
«Trade account "Industrial prisons authority" shall include: "spending:" 1 ° purchases of raw materials and supplies;»»»
"2 ° expenses maintenance, maintenance and operation of workshops;
«3 ° the acquisitions of equipment necessary for production and management of the authority;
"4 ° expenses primo-equipment and renewal of equipment;
«5 ° repayment of the remuneration of labour of detained persons;
«6 ° the repayment to the general budget of all or part of the remuneration of personnel deployed in industrial governance under conditions defined by joint order of the Minister of justice and the Minister in charge of the budget;
«7 ° fees administration and operation of the industrial economy excluding all salaries, wages, allowances and payments of any kind paid to the personnel;
«8 ° gratuities to trainees in the conditions laid down by the legislation in force;
«9 ° payments to the undertakings listed in article l. 1251-1 of the labour code under the conditions laid down in chapter I, count of title V of book II of the first part of the code;
«10 ° purchase of services;
«11 ° from trading operations related to the above transactions costs;
"In revenue:" 1 ° the product of the transfer or sale of manufactured items;
«2 ° income related to the sale of services;
«3 ° products from trading operations related to the above activities;
«4 ° products for transfers of capital goods;
«5 ° the payments from the general budget;
«6 ° premiums, aid and subsidies granted by any public or private;
«7 ° all other revenue from the activity of the "industrial Board of prisons'. '.
"The conditions of operation of this account are specified by Decree countersigned by the keeper of the seals, Minister of justice, and the Minister responsible for the budget. ''
II.-L' section 57 of the Act, 1972 (No. 71) finance - 1061 December 29, 1971, article 13 of the amending finance law for 1984 (No. 84) - 1209 29 December 1984 and section 56 of Act No. 2004 - 1484 of 30 December 2004 finances for 2005 are repealed.

Title II: Provisions relating to the balance of resources and of CHARGES Article 7 in more on this article...

I. - For 2015, the adjustment of resources as resulting assessments revised in the State has annexed to this Act and changes in the State budget expenses are fixed at the following amounts: (in million EUR) resources load balances Budget general revenue tax gross/gross expenditures 1 983 4 455a deduct: refunds and rebates 2 314 2 314 net tax revenue / NET - 331 2 141 502 total revenues non-tax revenues net expenditures / expenses NET 171a deduct: levies on revenues for the benefit of local authorities and EU - 1 037 net amounts for the general budget 1 208 2 141-933 assessment of the aid Fund and net 900 900 amounts corresponding appropriations for the general budget, including funds of contest 2 108 3 041 Budgets schedules control and operation air 3-3 Official Publications and administrative information totals for item budgets 3-3 Evaluation of the aid Fund and appropriations : Control and air operations Official Publications and administrative information totals for item budgets, including fund contest 3 - 3 special accounts trust - 2 118-2 148 30 financial accounts - 517 - 1 831 1 314 accounts of trade (balance) of monetary transactions (balance) balance for special accounts 1 344 balance general 408 II. -For 2015: 1 ° resources and loads of cash that contribute to the achievement of the financial equilibrium are estimated as follows: (in EUR billion) borrowing debt in medium and long term 116.4 including amortization of debt long-term 75.3 including amortization of medium term debt 38.8 including supplements of indexing paid at maturity (indexed titles) 2.3 amortization of other debts 0.1 Deficit 73.3 other cash 2.5 Total requirements
192.3 resources of financing Emissions of debt in medium and long term net redemptions 187.0 resources to fund debt public and dedicated to the debt reduction Planner 2.0 net change in the stock of government bonds in the short term - deposits of correspondents 23.0 change - Variation of the availabilities of the Treasury to the Bank of France and the Crown 3.9 other Treasury investments resources cash 22.4 Total 192.3 2 ° the variation ceiling NET appreciated at the end of year negotiable debt of the State for a period exceeding one year remains unchanged.

III. - For 2015, the ceiling for authorization of jobs paid by the State, expressed in full-time equivalent worked, is credited with the number 1 903 724.



SECOND part means of the public policies and special provisions title Ier: for 2015 budget authorities. -CREDITS of MISSIONS Article 8 read more on this article...

I. - It is open to Ministers for 2015, pursuant to general budget additional payment appropriations and commitment authorities amounting, respectively, € 8 490 486 578 and €7 099 416 044, according to the pattern by mission and programs given to State B annexed to this Act.
II. - It is cancelled for 2015 in respect of the general budget, commitment and payment appropriations authorizations amounting, respectively, €2 491 647 365 and € 2 643 782 781, according to the pattern by mission and programs given to State B annexed to this Act.


Article 9 read more on this article...

It is open to Ministers, 2015 agenda item budgets, additional payment appropriations and commitment authorities amounting, respectively, €2 699 252 and € 2 741 828, in accordance with the distribution by programs given to State C annexed to this Act.


Article 10 more on this article...

I. - It is open for 2015, in respect of the accounts of trust, commitment authorization and additional payment appropriations amounting to €2 000 000 000, in accordance with the given distribution by mission and programs to the State annexed to this Act.
II. - It is cancelled for 2015, in respect of accounts of trust, commitment authorization and payment appropriations totalling, respectively, € 4 144 000 000 and € 4 148 000 000 in accordance with the distribution by mission and programs given to the State annexed to this Act.
III. - It is open for 2015 in respect of Auditors of financial commitment permissions and additional payment appropriations amounting to €21 100 000, in accordance with the breakdown by mission and programs given to the State annexed to this Act.
IV. - It is cancelled for 2015, in respect of the accounts of financial commitments, of the commitment authorization and payment appropriations amounting, respectively, € 1 646 934 946 and € 1 851 934 946 in accordance with the distribution by mission and programs given to the State annexed to this Act.

Title II: Budget for 2015 authorities. -CEILINGS of permissions of jobs section 11 read more on this article...

The second column of the table in the second paragraph of article 54 of law No. 2014 - 1654 29 December 2014 of finance for 2015 is thus amended: 1 ° has the second line, the number: «1 889 490» is replaced by: '1 892 115 ';
2 ° a the fifth line, the number: «31 035» is replaced by: '31 375 ';
3 ° has the eighth line, the number: «265 846» is replaced by: '268 471 ';
4 ° a twelfth line, the number: «139 504» is replaced by: '139 164 ';
5 ° has the last line, the number: «1 901 099» is replaced by: '1 903 724 '.


Article 12 read more on this article...

Article 55 of Act No. 2014 - 1654 29 December 2014 finance for 2015 is amended as follows: 1 ° in the first sentence of the first subparagraph, the number: «397 682» is replaced by: '397 915 ';
2 ° the second column of the table in the second paragraph is amended: has) A forty-second line, the number: «1 326» is replaced by: '1 352 ';
b) A forty-third line, number: '525' is replaced by: '530 ';
c) A forty-fourth line, the number: "801" is replaced by: '822 '.
(d)) at the forty-fifth line, the number: '509' is replaced by: "528";
e) forty-sixth line, number: '171' is replaced by: "181";
f) A forty-seventh line, number: '230' is replaced by: '239 ';
(g) to the sixty-fourth and sixty-fifth lines, the number: '344' is replaced by: '352 ';
h) to the seventy-third line, the number: «1 656» is replaced by: '1 664 ';
i) A seventy-fifth line, number: '55' is replaced by: '63 ';
j) A seventy-sixth line, the number: «48 002» is replaced by: '48 154 ';
k) A seventy-seventh line, the number: «47 681» is replaced by: '47 833 ';
(l) at the eighty-third and penultimate lines, the number: «6» is replaced by: "26";
m) to the last line, the number: «397 682» is replaced by: '397 915 '.

Title III: RATIFICATION of DECREES of advance Article 13 in more on this article...

Are ratified openings and the cancellations of appropriations carried out by Decree No. 2015-402 9 April 2015 opening and cancellation of appropriations as an advance, Decree No. 2015-1347 23 October 2015 opening and cancellation of appropriations as an advance, as well as Decree No. 2015-1545 27 November 2015 on opening and cancellation of appropriations as an advance.

Title IV: Provisions permanent I. - measures FISCALES NON attached Article 14 read more on this article...

I. - The customs code is amended as follows: a. - table B of 1 of 1 ° of section 265 is complemented by a column as follows: "2017 6.89 domestic consumption tax applicable in accordance with this section domestic consumption tax applicable to light oils of heading 2710 3, depending on the characteristics of the product 12.02 64.30 Exemption 41.89 65,07 68,34 63,07 36.19 64.91 64.30 11.65 47,68 36.19 47,68 47,68 15.09 11.89 53.07 9.54 domestic consumption tax applicable in accordance with the 3 of. This article 11.69 16.50 Exemption 11.69 16.50 Exemption tax domestic consumption applicable in accordance with this section 11.69 3 16.50 6.50 6.50 tax domestic consumption applicable to the products referred to in the 36 and 36 indices, depending on whether they are or not used under condition of employment tax Exemption of consumption applicable under this article tax domestic consumption applicable under this article tax domestic consumption applicable under this section 3 3 3
«Internal tax consumption applicable in accordance with this section domestic tax consumption applicable in accordance with this section domestic tax consumption applicable in accordance with this section domestic tax consumption applicable in accordance with this section domestic tax consumption applicable in accordance with this section domestic tax consumption applicable in accordance with this section 7.25 3 3 3 3 3 3 33.86 9.41»
B. - The first three paragraphs of article 265 h are complemented by the words: "plus, with regard to the tax referred to in article 266 d, of €0.33 per megawatt-hour in calorific value";
C.L. ' article 266 d is amended as follows: 1 ° 8 is amended as follows: has) in the first subparagraph, the word: «.» She' shall be replaced by the words: ", expressed in megawatt hours, after rounding to the nearest megawatt-hour. The fee ';
(b) the table to paragraph 2 reads as follows: ' (in euros) DESIGNATION of products unit of PERCEPTION rates 2016 2017 2711-11 and 2711-21: natural gas intended to be used as fuel megawatt-hour in calorific 4.34 5.88 ";
(c) the last subparagraph is replaced by two paragraphs thus worded: "the amount of the fee is rounded to the nearest euro.
"In case of change of rate of tax during a billing period, the quantities concerned are divided according to tariffs proportionally with the number of days of each period.";
2 10 ° is amended as follows: has). in the first sentence of the second paragraph, after the word: 'declaration', shall be inserted the words: ", conforming to a model laid down by the administration," and the words: 'within a period of two' shall be replaced by the words: "before the 25th of."
b) takes the second sentence of the second paragraph, the words: "upon the filing of the declaration' shall be replaced by the words:"within the same period.
(c) the third subparagraph is deleted;
3 ° at 11 after the reference: "5," shall be inserted the words: 'or with the application of a reduced rate in accordance with article 265 h,';
4 ° to the first paragraph of the 12 after the reference: '5', shall be inserted the words: 'or use allowing the application of a rate reduced pursuant to section 265 h';
D. ' article 266 d B is amended as follows: 1 ° 6 is amended as follows: has) in the first subparagraph, the word: «.» She' shall be replaced by the words: ", expressed in megawatt hours, after rounding to the nearest megawatt-hour. The fee ';
(b) the table to paragraph 2 reads as follows: ' (in euros) DESIGNATION of products unit of PERCEPTION rates 2016 2017 2701,2702 and 2704: houilles, lignite and Coke intended to be used as fuels megawatt 7.21 9.99. "
(c) the last paragraph reads as follows: "the amount of the fee is rounded to the nearest euro.";
2 ° 3 ° of the 7 is amended as follows: has). in the first sentence of the second paragraph, after the word: 'declaration', shall be inserted the words: ", conforming to a model laid down by the administration," and the words: 'within a period of two' shall be replaced by the words: "before the 25th of."

b) takes the second sentence of the second paragraph, the words: "upon the filing of the declaration' shall be replaced by the words:"within the same period.
(c) the third subparagraph is deleted;
3 7 ° is supplemented by a 5 ° as follows: «5 ° 3 ° Notwithstanding, the suppliers of the products mentioned in the 1 who, during the preceding calendar year, have made deliveries only to domestic customers, within the limits of 1 000 megawatt hours, may declare and pay the fee with the administration des douanes et droits indirects, on an annual basis. The amount of energy delivered during the calendar year are worn on a declaration conforming to a model laid down by the administration and filed before January 31 following the year concerned. The corresponding fee is paid within the same period. When, in the course of a year, the debtor no longer eligible for the benefit of the simplified scheme, he declares and pays the fee in accordance with the 3rd. » ;
4 ° to 8, after the reference: '5', shall be inserted the words: "or which have benefited from a reduced rate laid down in article 265 h."
5 ° at 10, the words: 'of this article' shall be replaced by the words: 'or use allowing the application of a rate reduced pursuant to section 265 h';
E. ' article 266 d C is amended as follows: 1 ° to 1, the words: «under a more than 250-kilovolt power» are replaced by the words: "regardless of the power subscribed and which is referred to as"contribution to the public service of electricity".
2 ° the 2 ° and 5 ° 5 are repealed;
3 ° 7 is amended as follows: has) the first sentence, after the references: "to the 4 to 6", is inserted the reference: 'or 8 C' and added the words: "or with the application of a reduced rate."
b) takes the second sentence, the words: "or the franchise" are replaced by the words: ", the franchise or the application of a rate reduced."
4 ° 8 is amended as follows: has) the beginning of the first paragraph reads as follows: «a. - tax is sitting on the amount of electricity supplied or...» (rest unchanged). » ;
(b) the second paragraph is replaced by four paragraphs thus written: "b. - the tax rate is fixed as follows: ' (in euros) DESIGNATION of products unit of PERCEPTION rates 2016 2017 electricity megawatt 22.50 22.50"the amount of the fee is rounded to the nearest euro.»»
"In case of change of rate of tax during a billing period, the quantities concerned are divided according to tariffs proportionally with the number of days of each period.";
(c) after the second paragraph, there shall be inserted a C worded as follows: 'c.. For people who operate strengthen defined industrial facilities where, at the level of the undertaking or its sites, the amount of the tax that would have been payable pursuant to the B, without application of the exemptions and exemptions, is at least equal to 0.5% of the added value, the rate of the tax domestic consumption for consumption final of electricity to their needs is attached to : ' €2 per megawatt-hour, if the consumption of the site or the company is strictly greater than 3 kilowatt hours per euro of value added;
"€5 per megawatt-hour, if use of the site or the company is between 1.5 and 3 kilowatt hours per euro of value added;
«€7.5 per megawatt-hour, if the consumption of the site or the company is strictly less than 1.5 per kilowatt hour per euro of value added. ''
"b. for people who operate hyperelectro-intensive facilities, the rates of domestic consumption tax applicable to final electricity consumption carried out for the purposes of these installations is set at €0.5 per megawatt-hour.
"A facility that checks the following conditions shall be considered hyperelectro-intensive: '-its electricity consumption represents more than 6 kilowatt hours per euro of value added;
"- its activity belongs to a sector which the intensity of trade with third countries, as determined by the European Commission for the purposes of article 10A of directive 2003/87 / EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance within the community and amending directive 96/61 / EC of the Council. is greater than 25%.
"c. to persons who carry on a business of transportation of persons and goods by rail, metro, tram, cable and trolleybuses, the rate of domestic consumption tax applicable to final electricity consumption to meet needs of these activities is fixed at €0.5 per megawatt-hour.
"d. the tariff of the internal tax of consumption applicable to the consumption end of electricity from installations listed in the a which are exposed to a significant risk of carbon leakage due to the costs of indirect emissions is fixed at: ' €1 per megawatt hour if consumption of the site or the company is strictly greater than 3 kilowatt hours per euro of value added;
€2.5 per megawatt hour if consumption of the site or the company is between 1.5 and 3 kilowatt hours per euro of value added;
€5.5 per megawatt hour if consumption of the site or the company is strictly less than 1.5 per kilowatt hour per euro of value added.
"Is regarded as exposed to a significant risk of carbon leakage due to indirect emissions costs a facility whose activity falls within one of the sectors or sub-sectors referred to in annex II to the communication 2012 / C 158/04 Commission guidelines concerning certain State aid in the context of the system for trading greenhouse gas emissions after 2012."
d) at the beginning of the third paragraph, is added the words: "D.";
(e) in the fourth paragraph, the words: "a power of subscribed more than 250 kilovolt" shall be deleted;
5 ° 9 reads as follows: "9. the tax is declared and paid on a quarterly basis, with the administration of customs and Excise.
"With the exception of those mentioned in the 3 that have provided or consumed during the year civil previous less than 40 terawatt hours, providers perform monthly payments of the tax payable in respect of the previous month before the 15th of the following month on the basis of a statement, conforming to a model laid down by administration and filed within the same period.
"The declaration trimestrielle, conforming to a model laid down by the administration, is filed before the 25th of the month following the calendar quarter concerned and mentions the amounts of electricity provided to an end-user or consumed by an end user, for which the tax became payable in respect of the calendar quarter, as well as the amount of the tax. '' The same declaration specifies the amounts of electricity non-taxable within the meaning of the 4 provided to an end-user or consumed by an end user in respect of the period. It is accompanied by payment for the debtors mentioned in the 3 that have provided or consumed in the course of the previous calendar year less than 40 terawatt hours.
"The gap between the amount of tax on the statement and the amount of tax paid by the person liable in monthly instalments in respect of the quarter subject to regularization, liquidated by the person liable on the quarterly reporting.
When regularization does appear only a portion of what is owed has not been paid by the person liable, the latter pays the amount within the same period as for the deposit of the declaration.
"Otherwise, the debtor is entitled to apply the amount of regularization on upcoming payments, up to exhaustion of the regularization.
'The estimated monthly and quarterly returns may be conducted electronically.
"If the amount of the tax payable in respect of a month is more than 20% above the amount paid on the basis of the estimated declaration, an increase of 5% is applied to the amounts for which payment has been deferred.
"Small producers mentioned in 4 of the 5 are exempt from the obligation to draw up the declaration";
6 ° the 10 is amended as follows: has) in the first subparagraph, the words: 'of this article' shall be replaced by the words: "or use allowing the application of a reduced rate under the C 8 ';
(b) the second sentence of the second paragraph is supplemented by the reference: "and C 8.
II.-L'article 266 d C of the customs code shall apply to Saint Pierre and Miquelon. By way of derogation from article 9, parties mentioned in 3 of the said article may declare and pay the fee with the administration of the Customs and Excise, on an annual basis. Annual, conforming to a model laid down by the administration, was filed before January 31 following the year concerned. The corresponding fee is paid within the same period. The statement said amounts of electricity provided to an end-user or consumed by an end user for which the tax became payable, in respect of the calendar year, as well as the amount of the fee. The same declaration specifies the amounts of electricity non-taxable within the meaning of the 4 of the same article provided to an end-user or consumed by an end user in respect of the period. Small producers mentioned in the 4th from 5 of the same article are exempted from the obligation to draw up the declaration.
III. - The I apply to the operations which the operative event occurs as from 1 January 2016.

IV. - The loss of revenue for the State resulting from the application of section 266 8 C c d C of the code of customs to carriage by cable is offset to due competition through the creation of an additional fee to the rights mentioned in articles 575 and 575 A of the general tax code.


Article 15 read more on this article...

I. - The 19th ter of article 81 of the general tax code is amended as follows: 1 ° after the second occurrence of the word: 'work', the end of the a is deleted;
2 ° (b), the words: 'within the limit of the amount"shall be replaced by the words:"charges mentioned in article l. 3261-3-1 of the code, within the overall limit.
II. - The social security code is amended as follows: 1 ° in the first paragraph of article L. 131-4-1, the reference: 'of the article l. 3261-3' shall be replaced by references: 'of articles l. 3261-3 and l. 3261-3-1 ";
2 ° article L. 131-4-4 is repealed.
III.-L'article 3261-3-1 of the labour code is amended as follows: 1 ° the first subparagraph is amended as follows: a) the word: «take» is replaced by the words: 'may take ';
b) words: "moving" are replaced by the words: 'for their trips. "
2 ° the second subparagraph is amended as follows: has) the words: «and with repayment of the transport subscription» shall be deleted;
(b) after the word: "station", the end is removed.
IV. - The II and III shall apply from 1 January 2016.


Article 16 read more on this article...

To VIII of article 1 of Act No. 2015-992 17 August 2015 on the energy transition for green growth, after the second occurrence of the word: "carbon", shall be inserted the words: "from €30.50 in 2017, from €39 in 2018, from €47.50 in 2019,".


Article 17 read more on this article...

I. - Table B of 1 ° of article 265 of the customs code 1 is amended as follows: 1 ° the first column of the twentieth to twenty-second line reads as follows: '-premium of a lead content not exceeding 0.005 g / litre, other than the corresponding premium has the identification index 11 bis, containing up to 5% volume / volume of ethanol, 22% volume / volume of ethers containing 5 carbon atoms. , or more, per molecule and a maximum oxygen content of 2.7% by mass of oxygen.
-premium of a lead content not exceeding 0.005 g / litre, containing a specific additive improve resistance to valve at base of potassium, or any other additive of equivalent quality in another Member State of the European Union or in another State party to the European economic area agreement.
-premium of a lead content not exceeding 0.005 g / litre, other than the skin corresponding to the indices of identification 11 and 11 bis, and containing up to 10% volume / volume of ethanol, 22% volume / volume ethers containing 5 carbon atoms, or more, per molecule and a maximum oxygen content of 3.7% by mass / mass of oxygen.
» ;
2 ° A the last column of the twenty-second line, the number: "64,12" is replaced by: '62,12 ';
3 ° A the sixth column of the thirty-ninth line, the number: «48,81» is replaced by: '49,81 ';
4 ° A the last column of the forty-sixth, fifty-second and sixtieth lines, the number: "15.24" is replaced by: '13.97'
5 ° A the last column of the sixty-third line, the number: «4.69» is replaced by: '3.99.
II. - The I applies to volumes of fuel released for consumption from 1 January 2016.


Article 18 read more on this article...

I. - I of article 35 bis of the general code of taxes, after the second occurrence of the word: 'main', shall be inserted the words: 'or temporary residence, as it justifies a contract entered into pursuant to 3 ° of article l. 1242-2 of the labour code,'.
II. - I of this article shall apply to income received from January 1, 2016.


Article 19 more on this article...

I. - The 12 ° of article 120 and 6 ° of the I of article 156 of the general tax code are repealed.
II. - The I applies to profits and losses made after January 1, 2015.


Article 20 more on this article...

I. - The general code of taxes is amended as follows: 1 ° after article 150-0 B ter, it is inserted a section 150-0 B c as follows: «art.» 150-0 B c.-I.-L' taxation of capital gains withdrawn from the transfer against payment or redemption of shares of an investment company with variable capital or shares of a mutual fund investment, as well as the dissolution of such entities, may be extended under the conditions laid down in the II.
«II. - the benefit of tax deferral is subject to compliance with the following conditions.
'A. - the company or the Fund I mentioned in belongs to the "monetary" class or "money in the short term" class. This classification is attested by the documents referred to in articles L. 214 - 23 and l. 214-24-62 of the monetary and financial code.
"B.-the taxpayer pays the price of transfer or redemption or the amount amounts that are attributed to him upon dissolution, net social security contributions due in respect of these operations, within the time limit of one month from the date of this event, on a plan of savings in shares for the financing of small and medium enterprises and midsize businesses. defined in article L. 221-32-1 of the code.
'When the payment on such a plan covers only a fraction of the prices or amounts, the tax deferral applies at the rate of the share of corresponding value.
"C. - the taxpayer seeks the benefit of this report and refers to the amount of the capital gain thus placed in report on the declaration provided for in article 170 of this code.
"III. - failure to comply with one of the conditions laid down in this article II shall entail the immediate exigibility of the income tax, irrespective of interest provided for in article 1727 from the date at which this tax should be paid.
«IV.-it is put an end to the deferral of taxation in the event of withdrawal of securities or cash or redemption carried out on the plan before the expiration of the fifth year following the date of payment in the conditions of the B of II of this article or, if this event is earlier, when the taxpayer transfers his domicile for tax purposes outside France under the conditions provided for in article 167 bis»
"For the purposes of the first paragraph of the present IV, the tax is established, under the conditions of ordinary law, in respect of the year of the event putting an end to the deferment of taxation.
«V-added value is permanently exempt on the basis of the expiry of the period of five years mentioned in IV or, notwithstanding the same IV, in the event of withdrawal or repurchase resulting from dismissal, disability corresponding to the classification in the second or third categories laid down in article l.341 - 4 of the code of social security or death of the taxpayer or of one of the spouses or partners bound by a Pact of civil solidarity subject to joint taxation.»
'VI. - I to V shall apply to assignments, to the repurchase of shares of an investment company with variable capital or shares of a mutual fund and dissolutions between March 31 and April 1, 2016 2017';
2 ° II of article 167, the reference: 'and 150-0 B ter' shall be replaced by references: ", 150 - 0 B ter and 150 - 0 B c ';
3 ° in the last paragraph of article 170 1, the reference: "of article 150-0 B' is replaced by the references:"of articles 150-0 B ter and 150-0 B c ';
4 ° to the bis a of 1 ° of IV of section 1417, after the reference: "158," shall be inserted the words: "of the amount of capital gains in deferral of taxation in accordance with article 150-0 B c'.
II. - The e b I of article L. 136 - 6 of the code of social security is thus restored: 'ter e) gains placed in deferment of taxation in application of I and II of article 150-0 B c of the general tax code;'.


Section 21 read more on this article...

I.-L'article 164 C and b of article 197 of the general tax code are repealed.
II. - The I applies from the tax revenues of the year 2015.


Article 22 read more on this article...

The general code of taxes is amended as follows: 1 ° article 200 m is amended as follows: has) to 1, after the year: "2014", shall be inserted the words: ", and effective taxation of income in 2016 for specific provisions relating to members of a group of economic interest and environmental forest defined in articles L. 332 - 7 and L. 332 - 8 of the forest code ';
(b) the 2 is amended as follows:-in the first 1 ° paragraph, after the word: "marine," shall be inserted the words: "or non-threshold floor surface when the property is integrated into an economic interest grouping and environmental forest ';
-in the first subparagraph of 2 °, the word: 'Member', shall be inserted the words: 'or by an economic interest grouping and environmental forest which the taxpayer is a member directly or indirectly through a forest or a forest savings company grouping", after the words:" when property of the group ", there shall be inserted the word: 'forest', and the word: 'maritime', shall be inserted the words : ', or non-threshold floor surface when the property of the taxpayer, the groupement forestier or forest savings Corporation is integrated into a group of economic interest and environmental forest or the property is owned by one such group.

-to the a in the same 2 °, the words: «shareholder» shall be replaced by the words: "the taxpayer" and added the words: "and, where applicable, the taxpayer, the groupement forestier or forest savings Corporation must commit to remain members of the economic interest grouping and environmental forest during the same period.
-at the beginning of the said 2 ° b, the words are inserted: "The taxpayer,";
-in the first paragraph of 3 °, the word: "marine," shall be inserted the words: 'or a legal person of private law recognized as economic interest grouping and environmental forest';
(c) the 5 is supplemented by the words: "and for recipients members of an economic interest grouping and environmental forest directly or indirectly through a forest or a forest savings company grouping."
2 ° article 238 c is repealed.


Section 23 read more on this article...

I. - The sums received under the 'French Tech Ticket' award by the winners of this award are not subject to income tax.
II. - The sums received under the 'French Tech Ticket' award by the winners of this award are exempt from any assessment and social contribution, regardless of nature.


Section 24 read more on this article...

I.-L' penultimate paragraph IV of article 199 l-0 A of the general tax code is replaced by four well written paragraphs: "condition of conservation provided for in the second paragraph in the event of assignment failure:" 1 ° speaker within two years of the subscription and if this disposal is stipulated as mandatory by a Pact of shareholders or shareholders;
«2 ° involved more than two years after the subscription and that what is the cause of the transfer, "the tax benefit referred to in 1 ° of the I granted in respect of the current year and those prior to these operations is not called into question, if the amount originally invested or if the sale price of the securities sold, reduced the taxes and fees generated by this assignment» , is less than the amount originally invested, is fully reinvested by a minority shareholder, within a maximum period of twelve months from the transfer, subscription of securities of companies meeting the conditions referred to in 2 ° the same I, provided that thus subscribed titles are stored until the same term. (This subscription may give rise to the benefit of the tax advantage provided for in 1 ° of the said i.' II.-L'article 885-0 V of the general tax code is amended as follows: 1 ° the I is amended as follows: has) on 1 reads as follows: ' 1. the debtor may charge the tax of solidarity on fortune 50% of payments made to the title: «1 ° of subscriptions in cash» : 'a) initial capital of companies;
"(b) to increases in capital of companies which he is neither associated nor shareholder;
«c) to increases in capital of a company which is associated or shareholder when these subscriptions are follow-on investment, including after the seven year period referred to in the third paragraph of d 1 bis of the present I, realized under the following cumulative conditions: '-the debtor has received, in respect of its first investment in the capital of the company receiving of payments» of the tax advantage provided in the first paragraph from this 1;
«- possible follow-on investments were forecast in the company receiving payments business plan;
"- the recipient of the follow-on investment company became not linked to another company under the conditions laid down in the c from 6 of article 21 of Regulation (EU) No. 651/2014 the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty;"
«2 ° subscriptions to equity securities, under the conditions set forth in 1 °, in cooperative production companies defined by Act No. 78-763 of 19 July 1978 concerning the status of cooperative production societies or other cooperative corporations governed by Act No. 47-1775 of 10 September 1947 on the status of cooperation.
"The subscriptions referred to in paragraphs 1 ° and 2 ° give policyholders only rights resulting from quality shareholder or partner, excluding any other consideration particularly in the form of guarantee capital, preferential rates or priority access to goods produced or services rendered by the company.
'This tax benefit cannot be greater than €45 000 per year.';
(b) after the 1, a 1 shall be inserted as follows: 1a. The company receiving the payments referred to in 1 must meet the following conditions: ' a) it is a small and medium enterprise within the meaning of annex I to Regulation (EU) No. 651/2014 Commission on June 17, 2014, supra;
"(b) it is not qualifiable of firm in difficulty within the meaning of article 2 of that regulation 18;
"(c) it has a business industrial, commercial, artisan, agricultural or profession, except for activities providing income guaranteed by the existence of a rate regulated takeover of the production or benefiting from a contract offering a supplement to remuneration defined in article L. 314 - 18 code of energy, financial activities, the activities of management of movable heritage defined in article 885 O c of this code and the activities of construction of buildings for sale or. their rental and real estate activities;
"(d) it meets at least one of the following requirements at the time of initial investment:"-he pursues his activity in any market;
"- it carries on business in a market, whatever it is, less than seven years after its first commercial sale. The turnover threshold that characterizes the first commercial sale within the meaning of this paragraph and its modalities of determination are fixed by Decree.
"- she has need of an investment for the risk financing which, on the basis of an established with a view to integrating business plan a new geographic market or product, exceeds 50% of its turnover annual average of the previous five years;
"(e) its assets are not made up predominantly of precious metals, works of art, collectibles, antiques, horses race or contest or, unless the very object of its activity consists of their consumption or for sale them at retail, wine or spirits;
"(f) it has its place of effective management in a Member State of the European Union or in another State party to the European economic area agreement concluded with the France a convention on administrative assistance to combat fraud and tax evasion;
"(g) securities are not admitted to the negotiations on a regulated market or a multilateral trading system french or foreign within the meaning of articles L. 421 - 1 or L. 424 - 1 of the monetary and financial code, unless this market is a multilateral trading system where the majority of the instruments admitted to trading are issued by small and medium-sized enterprises within the meaning of annex I to Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 supra;
"(h) it is subject to income tax under the conditions of ordinary law or there would be submitted under the same conditions if his business was carried on in France;
"i) has at least two employees at the end of the fiscal year following the subscription having entitled to this reduction, or an employee if it is subject to the obligation to register with the Chamber of trades and crafts;
"(j) the total amount of the payments it has received under the subscriptions referred to the present I and III and the aid it has received in respect of the risk financing in the form of investment in equity or quasi equity, loans, guarantees or a combination of these instruments does not exceed EUR 15 million.";
(c) the 2 is amended as follows:-in the first sentence, the word: "also" is replaced by the words: ", in the same conditions ';
-at the end of the second sentence, the reference: '1' is replaced by the reference: "1a."
(d) the 3 is amended as follows:-to a, the reference: «1» is replaced by the reference: "1a" and references: '(b) and (e) bis' shall be replaced by references: "c, d, i and j";
-at the end of the b, the reference: "b 1" is replaced by the reference: '1 bis c '.
-e is thus restored: ' e) society is not associated or shareholder of the company with a capital of which it reinvests, except when the reinvestment is a follow-on investment filling the cumulative conditions laid down in the 1 ° of the 1 c; "-in the first sentence of paragraph 9, the reference: '1' is replaced by the reference: '1a '.
2 ° the II is amended as follows: a) the last paragraph of the 1 reads as follows: "In case of return of contributions to policyholders before December 31 of the seventh year following of the subscription, the benefit of the tax advantage provided for in the I is questioned, unless the refund is due to the liquidation of the company.";
(b) the 2 is amended as follows:-the second sentence of the first subparagraph shall be supplemented by the words: "or an assignment done in the context of a procedure of legal redress or liquidation";

-in the first sentence of the second paragraph, after the words: "to shareholders", shall be inserted the words: "or procedure mandatory withdrawal at the end of a public offer of withdrawal or of any public offering within the meaning of article L. 433 - 4 of the monetary and financial code» and the words:"a minority shareholder"shall be replaced by the words:"the grantor ";
-the second sentence of the second paragraph is supplemented by the words: ", or to that provided for in article 199 l-0 A ';
-in the first sentence of the last paragraph, the reference: "1 of" twice, is replaced by the reference: "at 1 bis of";
-at the end of the second sentence of the last paragraph, the reference: 'in the same 1 of the I"is replaced by the words:"at 1 of the I, or to that provided for in article 199 l-0 A ';
-are added two paragraphs thus written: "the 1 of this II does not apply in case of dismissal, disability corresponding to the classification in the second or the third of the categories provided for in article l.341 - 4 of the code of social security, the death of the Subscriber or his spouse or partner bound by a civil solidarity pact subject to joint taxation.» It is likewise in the case of donation to an individual securities received in Exchange for subscription to the capital of the company if the donee takes over the obligation to keep transmitted titles under subsection 1 of this II and if it does not benefit from the return of contributions before the term referred to in the last paragraph of the same 1. Otherwise, the resumption of tax reduction obtained is made on behalf of the donor.
"The conditions referred to in the penultimate paragraph of the 1 of the I and c, e and f of 1 bis of the same I must be fulfilled at the date of the subscription and continuously until 31 December of the fifth year following that this warrants. '' Otherwise, the expected tax benefit audit I is questioned. » ;
(c) it is added a 3 as follows: "3. the tax advantage provided for in the I granted in respect of the current year and the previous made the subject of a recovery in respect of the year during which the company or the debtor ceases to meet one of the conditions referred to in the first two paragraphs 1 or 2 last subparagraph.";
3 ° the III is amended as follows: a) the 1 is amended as follows:-paragraph 1 is supplemented by the words: 'or a similar body of another Member State of the European Union or a State party to the agreement on the European economic area concluded with the France a convention administrative to combat tax evasion and fraud assistance';
-to the (b), after the words: 'spouse', shall be inserted the words: ', his partner bound by a civil solidarity pact' and, after the word: "notorious", shall be inserted the words: "subject to joint taxation ';
-at the beginning of the second sentence of the first subparagraph of (c), the words: "If the Fund is not intended to invest more than 50% of its assets in the capital of young innovative companies as defined in article 44 sexies-0 is,' shall be deleted;
(b) on 3 is supplemented by a paragraph worded as follows: ' the first paragraph of the present 3 does not apply when the condition laid down in the present III 1 a is not respected in the case of dismissal, disability corresponding to the classification in the categories provided to the 2 ° and 3 ° of article l.341 - 4 of the code of social security, of death of the Subscriber or spouse or partner bound by a civil solidarity pact subject to taxation. municipality. » ;
4 ° the VI is repealed;
5 ° the VII is supplemented by two well written paragraphs: "the amount of the costs and direct and indirect fees charged in respect of a same payment referred to in 1 to 3 of the I or 1 III of this section by the companies mentioned in the first paragraph 3, by the managers and custodians mentioned in III, by corporations and individuals engaged in Council or management in respect of the payment or by. physical or legal persons related to them, within the meaning of articles L. 233 - 3, L. 233 - 4 and L. 233 - 10 of the code of commerce, may not exceed a ceiling expressed as a percentage of the payment and fixed by Decree.
"That the authority of financial markets may decide, without prejudice to the sanctions any breach of these prohibitions is liable to a fine the amount may not exceed ten times the unduly collected."
III. After article 885-0 V bis A of the general tax code, it is inserted an article 885-0 V bis (b) worded as follows: «art.» 885-0 v bis b. ' article 885-0 V bis shall apply, under the same conditions and under the same penalties, to subscriptions in cash to the capital of solidarity social utility undertakings referred to in article l. 3332-17-1 of the labour code, subject to the following reservations: "1 ° planned exclusions to the c of the 1 I of the same article 885-0 V bis bis relating to the exercise of financial activity. construction of buildings or real estate are not applicable to enterprises;
«2 ° the conditions laid down in the same 1 d does not apply to the enterprises referred to in the 3 ° and 4 ° of this article;
«3 ° the condition laid down in the j to the 1A of article 885-0 V I does not apply to payments in respect of subscriptions made capital of the enterprises referred to in article l. 3332-17-1 of the labour code which are exclusively designed: ' a) study, implementation or management of housing construction in destination of disadvantaged persons or for breach of autonomy and selected by a Committee of qualified persons» the company granted accreditation maîtrise d'ouvrage in application of articles l 365 - 1 et seq. of the code of construction and housing;
"or (b) the acquisition, construction, rehabilitation, management and exploitation by lease all property and real rights to promote the improvement of the conditions of housing or home and reintegration of disadvantaged persons or for breach of autonomy, the company enjoys an approval of collective interest.
"The benefit of the derogation referred to in the present 3 ° shall be subject to compliance with the following conditions:"-the company does not carry out the distribution of dividends;
"- the company achieves its purpose throughout the national territory;
«4 ° in derogation from the j of the 1A of article 885-0 V bis, the limit of payments I is set at EUR 2.5 million per year for enterprises of social utility designed exclusively to a financial activity.»
IV - The monetary and financial code is amended as follows: A. ' article L. 214 - 30 is amended as follows: 1 ° the I is amended as follows: has) the first subparagraph is amended as follows:-after the reference: "L. 214 - 28 ', shall be inserted the words: ', which give purchasers of equity securities only rights resulting from quality shareholder or partner, excluding any other consideration particularly in the form of guarantee capital '. discounts or priority access to goods produced or services rendered by the company,";
-the words: "who count at least two and not more than two thousand employees," are deleted;
-references: 'b to b ter and 1 f' shall be replaced by references: "c, e and i of the 1A";
-the words: ' one of ' shall be replaced by the word: «the»
b) 1 ° and 2 ° are as follows: ' 1 ° at the time of the initial investment by the Fund: ' a) being a small and medium enterprises within the meaning of annex I to Regulation (EU) No. 651/2014 the Commission on June 17, 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty;
«b) not having securities admitted to negotiations on a regulated market or a multilateral trading french or foreign within the meaning of articles L. 421 - 1 or L. 424 - 1, unless the market is a multilateral negotiation where the majority of the instruments admitted to trading are issued by small and medium-sized enterprises;
«c) meet one of the following two conditions: '-directed research expenses defined in the a to g and j and k of the II of article 244 c B of the code Général des Impôts representing at least 10% of the operating expenses of one at least of the three financial years preceding that in which occurs the subscription.»
"For the application to undertakings having never closed exercise, research expenditures are estimated for the year current at the date of subscription and certified by a certified public accountant or an auditor;
-being able to demonstrate that it is developing or will develop in the foreseeable future products, services or processes new or substantially improved compared to the State of the art in the relevant sector, and a risk of technological or industrial failure. This assessment is carried out for a period of three years by a body responsible for supporting innovation and designated by Decree;
"d) fulfil one of the following three conditions:"-n' carry on business in any market;
«- carry on business on a market, whatever it is, less than ten years after its first commercial sale. If the company has appealed to the organization mentioned in the last paragraph of the c of this 1 °, it is also responsible for defining the date of first commercial sale. Otherwise, it is defined as in the third paragraph of the d of the 1A of the I of article 885-0 V bis of the general code of taxes;

«- need an initial investment for the financing of risk which, on the basis of a plan of company established to integrate a new geographic market or products is greater than 50% of its turnover annual average of the previous five years;
"2 ° during each investment by the Fund in the company: ' a) may not be quantifiable business in difficulty within the meaning of 18 of article 2 of Regulation (EU) No. 651/2014 Commission on June 17, 2014, supra;
"(b) respecting the requirement to the j of the 1A of article 885-0 V bis of the general code of taxes I.";
(c) in the last paragraph, the reference: "IV and" is replaced by the word: 'from' and the words: "respect of II of this article and" shall be deleted;
2 ° the II reads as follows: "II.-when the securities of a company initially complying with the conditions laid down in the I of this article held by a joint investment in innovation fund, subsequent to the initial investment, admitted to trading on a regulated market or a multilateral trading french or foreign system, they continue to be taken into account in the investment quota of 70% for a period of five years from their admission."
3 ° the III reads as follows: "III.-A.-L' assets of Fund shall consist, for the respect of the quota referred to in the I:" 1 ° of securities or shares received in Exchange for capital subscriptions, obligations which the contract of issue must be reimburses in shares, securities received in Exchange for converted bonds, convertible bonds or advances in current account companies complying with the conditions defined in the I.» Securities or shares received in Exchange for subscriptions to the capital, the securities received as repayment of bonds and the securities received in Exchange for converted bonds must represent at least 40% of the assets of the Fund;
«2 ° of securities or shares in a company which have been the subject of a buyout if one of the following two conditions are true: ' a) their value is less than the value of the securities or shares of this company mentioned in the 1 ° of the present G held by the Fund;
«b) at the time of the acquisition of securities or shares, the Fund undertakes to subscribe during its lifetime of securities or shares referred to in 1 ° of the present G, whose show is scheduled in the business plan with a value at least equal to the redemption. ''
"The realization of this condition is appreciated over the life of the Fund.
"B.-securities or shares acquired during follow-on investments in companies whose securities or shares are already present in the assets of the Fund in respect of the quota referred to in I of this article may be included in the quota if the conditions laid down in article 21 of Regulation (EU) No. 651/2014 the Commission of 17 June 2014 supra 6th are fulfilled. ';
4 ° the IV is amended as follows: a) the 1 is amended as follows:-the first paragraph reads as follows: "equity securities listed in the I of article L. 214 - 28 and, within the limit of 20% of the assets of the bottom, in the III of the same article L. 214 - 28 are also eligible for the investment quota I mentioned in of this article when they are issued by companies that meet the following conditions : » ;
-in the second sentence of the a, the first occurrence of the reference: '2 °' is replaced by the reference: "last paragraph of 1 ° c" and the second instance of the reference: '2 °' is replaced by the reference: 'in the last paragraph.
-in the last paragraph of the c, the word: «who», are inserted the words: "fulfil the conditions laid down in the I, II and III of this article or» and the words:" design or creation of products, processes or technology meets the conditions of 2 ° of the I or "shall be deleted;
-After the reference: 'c', the end of the d reads as follows: "fulfilling the conditions laid down in the I, II and III of this article. ';
(b) to 2, the words: "first subparagraph of ' shall be deleted;
B. ' article L. 214 - 31 is amended as follows: 1 ° Le I is amended as follows: a) the first subparagraph is amended as follows:-the words: 'of which at least 20% in new businesses carrying on or legally constituted less than eight years,"shall be deleted;
-After the reference: "L. 214 - 28 ', shall be inserted the words:", which give purchasers of equity securities only rights resulting from quality shareholder or associate, to the exclusion of any other consideration, particularly in the form of guarantee capital, discounts or priority access to goods produced or services rendered by the company";
(b) the 2 ° reads as follows: "2 ° being at the time of the initial investment by the Fund, a small or medium-sized enterprise within the meaning of annex I to Regulation (EU) No. 651/2014 the Commission on June 17, 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty;"
(c) the 4 ° reads as follows: "4 ° a) comply with the conditions defined in the c of the 1A of the I of article 885-0 V bis of the code Général des Impôts, subject of 3 ° of the I present, and d and e 1 bis of the I of the same article 885-0 V bis;
«b) comply, at the time of the initial investment by the Fund, the requirement in the same 1 g bis;
«c) observe each investment by the Fund, the conditions laid down in b and j said 1A;
2 ° the II reads as follows: "II.-when the securities of a company initially complying with the conditions laid down in the I of this article held by a local investment fund are admitted to trading on a regulated market or a multilateral trading french or foreign system, they continue to be taken into account in the investment quota of 70% for a period of five years from their admission."
3 ° the III reads as follows: "III.-A.-L' assets of Fund shall consist, for the respect of the quota referred to in the I:" 1 ° of securities or shares received in Exchange for capital subscriptions, obligations which the contract of issue must be reimburses in shares, securities received in Exchange for converted bonds, convertible bonds or advances in current account companies complying with the conditions defined in the I.» Securities or shares received in Exchange for subscriptions to the capital, the securities received as repayment of bonds and the securities received in Exchange for converted bonds must represent at least 40% of the assets of the Fund;
«2 ° of securities or shares in a company which have been the subject of a buyout if one of the following two conditions are true: ' a) their value is less than the value of the securities or shares of this company mentioned in the 1 ° of the present G held by the Fund;
"(b) at the time of the acquisition of securities or shares, the Fund undertakes to subscribe, during his lifetime, tracks or parts mentioned in the same 1 °, whose emission is provided for in the business plan with a value at least equal to the redemption.
"The realization of this condition is appreciated over the life of the Fund.
"B.-securities or shares acquired during follow-on investments in companies whose securities or shares are already present in the assets of the Fund in respect of the quota referred to in I of this article may be included in the quota if the conditions referred to in article 21 of Regulation (EU) No. 651/2014 the Commission of 17 June 2014 supra 6th are cumulatively met. ';
4 ° the V is amended as follows: a) initially, the reference is added: ' has.-';
b) reference: "IV and" is deleted;
(c) it is added a B reading as follows: "b. - the compliance with the conditions specified to 1 ° of the I and IV of the present article is examined with regard to the delimitation of the regions in force on the day of the approval of the Fund by the authority of financial markets."
V.-A.-1. 1 ° and 2 ° of the II apply to subscriptions made after 1 January 2016. However, the eighth paragraph of the 1 ° of the same II a apply to follow-on investments associated with initial capital subscriptions made from January 1, 2016.
2. the 3 ° of the said II applies to payments made in respect of subscriptions to fund units whose constitution approval, by the competent authority which they fall, issued from January 1, 2016.
3. the 5 ° of the same II applies to subscriptions to the capital of companies carried out from 1 January 2016 and subscriptions to fund with the approval of constitution by the competent authority which they belong has been issued effective January 1, 2016.
B. - The III applies to subscriptions made after 1 January 2016.
C. - The IV applies to the funds for which the approval of constitution, by the competent authority which they fall, issued from January 1, 2016.
VI. - III of article 38 of Act No. 2007-1824 of December 25, 2007 finance amendment for 2007 is repealed.
VII. - Revenue losses accruing to the State of the I, b 2 ° of II, the maintenance of operative EWB - SMEs in respect of contributions in kind and non-exclusion of members and shareholders the benefit of the EWB - SME device are compensated, in amount, by the creation of an additional fee to the rights provided for in articles 575 and 575 A of the general tax code.


Article 25 more on this article...

I. - Article 125 of the general tax code, it is inserted after a section 125-00 A worded as follows:

«Art.» 125-00 - loss capital in case of non-repayment of a loan made under the conditions laid down to 7 of article L. 511 - 6 of the monetary and financial code or a loan without interest mentioned in article L. 548 - 1 of the code is due as from the year in which the claim of the lender becomes permanently bad within the meaning of section 272 of this code on interest generated by loans under the same conditions and collected in the same year or the next five years. "II. - the tenth paragraph I of article L. 136 - 6 of the code of social security is supplemented by the words:"and the charge provided for in article 125-00 (A) of the same code.
III. - I and II apply to loans made after 1 January 2016.


Article 26 more on this article...

I. - The general code of taxes is amended as follows: A. the end of the second sentence of 2 ° of article 150-0 B ter, the references I: "to the d of 3 ° of 3 of the I of article 150-0 D and to the b and c of 2 ° of article 199 l-0 A I" are replaced by references: "to the d and e 3 ° of article 150-0 D I 3";
B. - 1 ° of the B of the 1 c of article 150-0 D is amended as follows: 1 ° the first sentence of the b reads as follows: ' (b)) it is a small or medium sized enterprise within the meaning of annex I to Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty.';
2 ° c reads as follows: «c) it makes no warranties capital; his associates or shareholders in Exchange for their subscriptions»
3 ° has the penultimate paragraph, the reference: "last paragraph of c of the same article 199 l-0 A VI" is replaced by the reference: "third paragraph of V of article 885-0 V bis."
C. - The e of 3 ° of article 150-0 D b I 3 reads as follows: ' e) it meets the conditions laid down in the e, 1 ° of the B of 1 c article 150-0 D and is subject to the tax under the conditions of ordinary law or there would be submitted under the same conditions if the business was carried on in France;
D. ' article 199 l-0 A is amended as follows: 1 ° the I is amended as follows: has) after the word: "cash", the end of the 1 ° reads as follows: "in the same conditions as those laid down in paragraphs 1 and 2 of the article 885-0 V bis I.»
(b) the 2 ° reads as follows: "2 ° the benefit of the tax advantage provided for in 1 ° of the present I shall be subject to compliance by the recipient of the subscription company, conditions laid down at 1 bis of article 885-0 V I.";
(c) the 3 ° is amended as follows:-the word: 'conditions', the end of the first paragraph reads as follows: 'referred to in a to f of I of article 885-0 V 3 bis.';
-a, b, d and e are hereby repealed;
-to the seventh preambular paragraph, after the word: 'amount', shall be inserted the words: "of the payments".
-the eighth and ninth paragraphs read as follows: '-in the numerator, the amount of the payments made by the company mentioned in the first paragraph of the present 3 ° subscriptions referred to in 1 ° in companies checking all of the conditions laid down in 2 °, before the date of closing of the fiscal year during which the taxpayer made payments corresponding to its subscription in this society;
'- and to the denominator, the total amount of payments received during the biennium by the company and associated with the subscription to which relate the payments made by the taxpayer.';
-in the tenth preambular paragraph, the words: «to the» are replaced by the words: "to the payments of its";
2 ° the first paragraph of II reads as follows: "II.-pensionable payments entitled to the reduction of tax mentioned in the I are retained in the annual limit of €50,000 for single, widowed or divorced taxpayers and €100,000 for taxpayers married or related by a civil solidarity subject to joint taxation Pact.";
3 ° the last five paragraphs of IV are replaced by a paragraph worded as follows: 'the benefit of the tax advantage provided for in this article I shall be subject to compliance with the conditions laid down in article 885-0 V II. The same exceptions apply. » ;
4 ° the VI is amended as follows: a) the 1 and 2 read as follows: "VI.-1. Taxpayers tax resident in France can benefit from a reduction in their income tax equal to 18% of the payments made in respect of subscriptions in cash, shares of funds or agencies listed in 1 III of article 885-0 V bis, subject to compliance with the conditions laid down in the same 1.
«2 pensionable payments right tax reduction mentioned in the 1 of this VI are retained after attribution of rights or costs of entry, in the annual €12,000 for single, widowed or divorced taxpayers and €24 000 for married taxpayers or those linked by a civil solidarity pact and limits subject to common tax.»;
(b) the 3 reads as follows: '3. the 3 and 4 of the article III of the 885-0 V bis shall apply under the same conditions.';
(c) the 4 is repealed;
5 ° the bis VI is repealed;
6 ° the VIB is amended as follows: a) the beginning of the first paragraph reads as follows: "the rate of the tax benefit mentioned in VI is increased to 38% for payments. (rest unchanged). » ;
(b) the second subparagraph is deleted;
(c) the last paragraph reads as follows: "the tax reductions to the VI and the present VI ter are exclusive each other for subscriptions in a Fund. ';
7 ° the VI ter A is amended as follows: has) in the first paragraph, the words: "Effective taxation of income in 2011," are deleted, and the words: "42% of ', shall be inserted the words:" payments of ";
(b) the last two paragraphs read as follows: "the bis 2.2 and 3 of this article VI and the a, b and penultimate paragraphs of the article III of the 885-0 V bis 1 are applicable.
"Tax reductions laid down in the present VI and VI of this article ter A are exclusive from each other for subscriptions in a Fund. ';
8 ° the VI c as amended: has) in the first paragraph, references: 'VI bis and ter VI' shall be replaced by references: "A VIB and VIB";
(b) the last two paragraphs are replaced by a paragraph worded as follows: 'For the benefit of the tax reduction mentioned in this article I, the second and third paragraphs of the V of article 885-0 V bis shall apply.';
9 ° the VI d is repealed;
10 ° to the VII, the reference: 'and the bis VI' is deleted;
E. - After article 199 l-0, inserted an article 199 l-0 AA worded as follows: «art.» "199 l-0 AA.-L'article 199 l-0 A shall apply under the same conditions and the same penalties to subscriptions in cash to the capital of social utilities mentioned in article l. 3332-17-1 of the labour code, subject to the same reservations as those referred to in 1 ° to 4 ° of article 885-0 V bis (b). ';
F. - The second sentence of the last paragraph I of article 239 bis AB is deleted;
G. the first sentence of the penultimate paragraph of article 1763 C, the reference: "to the e of 3 ° of article 199 l-0 A I or ' is deleted.
II.-A.-the A to C of I shall apply from 1 January 2016.
B. - D to G of the I apply to subscriptions to the capital of companies carried out from 1 January 2016 and subscriptions of fund units whose approval of constitution by the competent authority which they are issued from 1 January 2016.


Article 27 more on this article...

I. - The monetary and financial code is amended as follows: A. ' article L. 214 - 154 is supplemented by a paragraph worded as follows: "specialized professional fund can make loans to enterprises, under the conditions laid down by the Regulation (EU) No. 2015/760 of the European Parliament and of the Council of 29 April 2015 on European funds for long-term investment, when they received permission to use the name"ELTIF"in application of that regulation. , or under conditions laid down by Decree in Council of State. » ;
B. - The first paragraph II of article L. 214 - 160 is complemented by a sentence as follows: "the professional equity fund can make loans to enterprises, under the conditions laid down by the Regulation (EU) No. 2015/760 of the European Parliament and of the Council of 29 April 2015 on European funds for long-term investment, when they received permission to use the name"ELTIF"in application of that regulation. , or under conditions laid down by Decree in Council of State. » ;
C. - in the second paragraph of article L. 214 - 168, after the word: 'claims', shall be inserted the words: ", the granting of loans ';
D. - III of article L. 214 - 169 is supplemented by a paragraph worded as follows: ' for the attainment of its object, a securitisation can make loans to enterprises, under the conditions laid down by the Regulation (EU) No. 2015/760 of the European Parliament and of the Council of 29 April 2015 on European funds for long-term investment, when he received permission to use the name "ELTIF" in application of that regulation. , or under conditions laid down by Decree in Council of State. » ;
E. ' article L. 221-32-2 is amended as follows: 1 ° the 1 is supplemented by a c as follows:

«c) bonds convertible or repayable in shares, admitted to the negotiations on a regulated market within the meaning of articles L. 421 - 1 or L. 422 - 1 or on a multilateral trading system within the meaning of articles L. 424 - 1 or L. 424-9.»
2 ° 2 reads as follows: "2. the issuer of the securities mentioned at 1 is: 'a) or a company which, on the one hand, occupies less than 5,000 people and that, on the other hand, has an annual turnover exceeding not 1.5 billion euros or a balance sheet total exceeding not 2 billion euros.» The conditions in which the number of employees, turnover and balance sheet total are appreciated are fixed by Decree.
"(b) is a company whose securities are admitted to trading on a market regulated or a multilateral trading system and respect cumulatively the following criteria:"-its market capitalization is less than EUR 1 billion;
"- no moral person holds more than 25% of its capital;
«- It occupies less than 5,000 people and has an annual turnover not exceeding EUR 1.5 billion or a balance sheet total not exceeding EUR 2 billion. These thresholds are valued on the basis of the consolidated accounts of the issuer of the securities concerned and, where appropriate, those of its subsidiaries. » ;
3 ° to the a, b and c of the 3, the reference: 'and b' is replaced by the reference: ", b and c of the 1";
4 3 ° is supplemented by an e as follows: "e) units or shares of FIA mentioned in II or III of article L. 214 - 24, who have received permission to use the name"ELTIF"in accordance with the Regulation (EU) No. 2015/760 of the European Parliament and of the Council of 29 April 2015 relative to European funds for long-term investment, provided that their assets are invested continuously for more than 50% in securities mentioned in the a. , b and c of this article 1 and that they have no real assets referred to in 1 ° to 5 ° of the I of article L. 214 - 36 other than physical assets referred to 6 of article 2 of that regulation. » ;
F. the first sentence of article L. 519 II - 1, after the first occurrence of the word: "financing," shall be inserted the words: "or portfolio management companies referred to in article l 532 - 9 when they are acting for a funds they manage."
II. - The I shall apply from 1 January 2016.


Article 28 more on this article...

I. - General code of taxes is amended as follows: Sandfield article 14 (A) after the word: "financial", shall be inserted the words: ", with the exception of the fraction related from personal property rents" and, after the words: "same code", shall be inserted the words: ", with the exception of chattels furniture, equipment or chattels assigned to these buildings and necessary for the proper functioning. the use or exploitation thereof by a third party,";
B. ' article 35A is thus restored: «art.» 35A. - are also included in the category of industrial and commercial profits income distributed by an estate fund referred to in article 239 h of this code in respect of the portion of the result referred to in 1 ° of article L. 214 - 51 of the monetary and financial code relative to assets referred to in 1 ° and 2 ° of article l. I. 214-36 of the same code held directly or indirectly by this Fund, which have the nature of buildings to which are assigned to their rental, chattels furniture, equipment or chattels assigned to these buildings and necessary for the operation, use or exploitation of the latter by a third party, referred to in article L. 214 - 34 of the said code. » ;
C. - 6 bis of article 39 k, it is inserted after a ter 6 worded as follows: '6B. The tax system of more and losses under this section applies to transfers of shares of a real estate funds referred to in article 239 h when assets of Fund is, at the time of the transfer of the shares, made up more than 50% of its value, by buildings which are affected, to their rental, chattels furniture, equipment or chattels assigned to these buildings and necessary for the operation to the use or exploitation thereof by a third party, mentioned in article L. 214 - 34 of the code of monetary and financial and if the unitholder is regarded as carrying on a professional basis, within the meaning of the IV of article 155 of the present code. The amount of the capital gain is then increased by fractions of theoretical depreciation of buildings deducted under the conditions referred to in 2 II of article 239 h and who have not reviewed for reintegration pursuant to the f of the same II 1. » ;
D. - 2 of article 50-0 is complemented by a j as follows: ' j) taxpayers who receive taxable income from a real estate investment fund in the conditions defined in article 239 II 1 e. h. "
E. - A II of article 150 CPU is supplemented by the words: ", subject to 6 ter of article 39 k";
F. - bis e of I of article 164 (b), after the reference: "150 CPU", are inserted references: ", 6 ter of article 39 k and 1 ° of section 239 II f h";
G. - II of section 239 h is amended as follows: 1 ° the 1 is amended as follows: has) the c is supplemented by the words: "as well as for capital gains on disposal of assets referred to in the same 2 °, when these assets have the nature of buildings which are affected by the movable chattels, equipment or assigned assets to these buildings and necessary for the operation. to the use or exploitation thereof by a third party, referred to in article L. 214 - 34 of the monetary and financial code, subject that the unitholder will not be regarded as carrying on a professional basis, within the meaning of the IV of article 155 of the present code, at the maturity date of the deposit of the declaration referred to in article 170 before the distribution of the added value»;
(b) are added as well written f and e: ' e) in article 35a, for incomes falling within the category of benefits industrial and trade in respect of the assets mentioned in the a of 1 ° of II of article L. 214 - 81 of the monetary and financial code, which have the nature of buildings which are affected by the movable chattels, equipment or assigned assets to these buildings and necessary for the operation. for the use or exploitation thereof by a third party, mentioned in article L. 214 - 34 of the same code;
'(f) in articles 39 k to 39 m and article 244 bis A of this code, for capital gains on asset disposals mentioned in 2 ° of article L. 214 II - 81 of the monetary and financial code, when these assets have the nature of buildings to which are assigned of movable chattels, equipment or assigned assets to these buildings and necessary for the operation for the use or exploitation thereof by a third party, mentioned in article L. 214 - 34 of the same code and that the unitholder is regarded as carrying on a professional basis, within the meaning of the IV of article 155 of the present code. The base of the added value is determined by the unitholder reinstating fractions of theoretical depreciation of the buildings it has deducted as provided for in the second subparagraph 2 of this II. » ;
2 2 ° is supplemented by a paragraph worded as follows: "agree income taxed under the conditions laid down in the e of 1 income distributed, understated the positive difference between the fraction of theoretical accounting depreciation of buildings and the fraction of the reduction carried out by the Fund in accordance with the a of 1 ° of II of article L. 214 - 81 of the monetary and financial code. '' These fractions are determined for each Unitholder, in proportion to its share of distributed income. » ;
H. - 1 I of article 242 ter (b) is supplemented by a paragraph worded as follows: "persons providing implementing payment of the income distributed by a real estate investment fund, referred to in 1 ° of section II e 239 h, are required to report on the declaration referred to in article 242 ter, the identity and address of beneficiaries and details of the taxable amount in accordance with articles 36 to 60 and 2 of II of. article 239 h. » ;
-3 ° of II of article 244 bis A, after the reference: "150 CPU" shall be inserted the words: ", 6 ter of article 39 k or 1 ° of section 239 II f h.
II. - The I apply tax due income from revenues collected by 2015 and the corporate income tax due for the years ended as of December 31, 2015.


Article 29 more on this article...

I. - The general code of taxes is amended as follows: a. - the a in article 115 3 d is supplemented by the words: "or party to the European economic area agreement.
B. ' article 119 is amended as follows: 1 ° 2 is amended as follows: a) the a is amended as follows:-the word: 'European', shall be inserted the words: 'or in another State party to the agreement on the European economic area concluded with the France a convention of administratively to combat against tax fraud and tax evasion';
-added the words: 'European or European economic area ';
(b) (b) is supplemented by the words: "or an equivalent form where the company has its place of effective management in a State party to the European economic area agreement.
(c) the c is amended as follows:-in the first paragraph, the rate: ", 25%" is replaced by the words: 'and full ownership or bare ownership, 10% ';
-the second paragraph reads as follows:

"The participation rate referred to in the first paragraph of this c is reduced to 5% when the legal person who is the beneficial owner of dividends has holdings satisfying the conditions laid down in article 145 and is deprived of any possibility to apply the withholding tax provided for in 2 of article 119 bis;
(d) to the d, after the word: "Member" shall be inserted the words: "of the European Union or in the State party to the European economic area agreement";
2 ° after the word: 'France', the end of the 2A reads as follows: «, in another Member State of the European Union or in another State party to the agreement on the European economic area concluded with the France a convention administrative to combat tax evasion and fraud assistance»;
3 ° 3 reads as follows: "3. the 1 applies to dividends distributed as part of a montage or a series of fixtures that have been implemented to obtain a tax advantage going against the object or the purpose of this same 1, as main objective or as one of the main objectives is not genuine taking into account all the facts and circumstances relevant.»
«Installation can include several stages or parts.
'For the purposes of the present 3, mounting or a series of montages is considered not authentic insofar as this montage or this series of assemblies is not put in place for valid commercial reasons that reflect the economic reality.';
C.L. ' section 145 is amended as follows: 1 ° to the first paragraph of the b of 1, after the words: 'securities participation', shall be inserted the words: "must be held in full ownership or bare ownership and";
2 ° 6 is amended as follows: a) the a is thus restored: 'a) to products of the shares of investment companies;'
(b) the d is supplemented by the words: ", unless the parent company provides evidence that the operations of the company established outside France in which participation is taken correspond to actual operations that have no purpose or to allow localization of benefits for purposes of tax evasion, in a State or non-cooperative territory";
(c) are added to thus written k f: 'f) dividends distributed to the shareholders of the real estate for trade and industry companies and collected on exempt profit mentioned in the penultimate paragraph of 3 ° c of section 208;
' (g) for dividends distributed to the shareholders of the companies approved for the financing of telecommunication referred to in article 1 of the amending finance law for 1969 (No. 69) - 1160 of 24 December 1969 and companies who redistribute the dividends of a real estate company for trade and industry pursuant to the last paragraph of 3 ° d of section 208;
"(h) products and net capital gains distributed by venture capital companies exempt pursuant to 3 ° c of the same article 208;
' i) to profits distributed to shareholders: '-companies listed real estate investments and its subsidiaries referred to in article 208 C and collected income exempt under the first paragraph of II of the same article and not reinstated pursuant to the said article IV;
"- foreign companies identical to those mentioned in the same article 208 C engaged and which are exempt, in the State where they have their place of effective management of the tax of that State;
' (j) in revenues and profits distributed to the shareholders of mutual fund corporations preponderance to variable capital mentioned in the 3 ° h of article 208 and those of their subsidiaries who have opted for the scheme provided for in article II 208 C;
«(k) to the products of securities distributed as part of a montage or a series of fixtures as defined in article 3 119 ter»
II.-A.-3 ° of this section I B and k of the 6 of article 145 of the general tax code, in the version resulting from the c of 2 ° to the C of I of this section, apply to fiscal years beginning January 1, 2016.
B. - Subject to the A of this II, the I apply to years ending after December 31, 2015.


Section 30 read more on this article...

Article 39 have of the general code of taxes is thus restored: «art.» 39 have additive manufacturing facilities acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional amortization on twenty-four months from the date of commissioning.
'The first subparagraph applies to small and medium-sized enterprises within the meaning of Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in accordance with articles 107 and 108 of the Treaty.
"The benefit of exceptional depreciation shall be subject to compliance with Regulation (EU) No. 1407/2013 of the Commission of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis."


Article 31 read more on this article...

Article 39 quinquies FB of the code is thus restored: «art.» 39 d FB - buildings assigned to the activities of livestock and equipment and installations intended to built livestock manure storage, acquired or manufactured from 1 January 2016 and ending on 31 December 2017 may be subject to exceptional amortization equal to 40% of their distributed linearly cost over five years. It is the work of renovation locked buildings devoted to farming activities carried out over the same period.
"The first instalment of the exceptional depreciation shall be carried out at the latest during the third year following the construction, acquisition or manufacture of the goods."
"At the end of the period of application of the exceptional depreciation, the residual value of the goods referred to in the first subparagraph is depreciated linearly over the normal period of residual use.
"The benefit of exceptional depreciation is subject to compliance with the Regulation (EU) No. 1408/2013 of the Commission of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid in the agriculture sector."


Article 32 more on this article...

I of article 39 decies of the code, in the version resulting from law No. 2015 - 1785 December 29, 2015, finance for 2016, is amended as follows: 1 ° after the 5th, there shall be inserted a 7 ° as follows: "7 ° installations, equipment, lines and wiring of electronic communications fiber optic networks are not the subject of aid paid by a public person. By derogation from the first subparagraph of this article, the deduction applies to the goods referred to in this 7 ° which are acquired or manufactured by the company effective January 1, 2016 and until December 31, 2016. » ;
2 ° (a) the second sentence of the penultimate paragraph, the word: "Sevens" is replaced by: "eighth".


Article 33 read more on this article...

I. - The general code of taxes is amended as follows: 1 ° articles 64,65,65 A 65 B 69 A, 69 B and 1652 are repealed;
2 ° after section 64 shall be inserted a section 64 as follows: «art.» 64 bis.-I.-subject to articles 76 and 76 (A), the taxable income of farm operators who are not subject to the taxation defined in article 69 is determined in accordance with this article.
"Taxable earnings, before taking into account capital gains or capital losses from the disposition of assets allocated to the operation, is equal to the average of income tax for the taxation year and for the previous two years, diminished a gradient of 87%. This allowance cannot be less than €305. Revenues to remember means sums collected during the year in connection with the operation, plus the value collected from the exploitation and allocated products either salaried staff or the owner of the funds in payment of rent, excluding those collected in respect of assignments on the elements of the assets locked, refunds of expenses incurred in the context of the agricultural mutual assistance grants and premiums royalties having their origin in the law of property and equipment.
"When activity is created, the amount of the revenue to be taken into account for the purposes of the second paragraph of this article is equal, for the year of creation, revenues that year and for the following year, to the average income of the taxation year and for the previous year.
"Capital gains or capital losses referred to in the second paragraph are determined and imposed in the conditions of the actual taxation. The reduction mentioned audit second paragraph is deemed to reflect the depreciation charged on the straight-line basis.
«II. - are excluded from this scheme taxpayers taxed under the scheme of the real benefit for profits not from their farm.
"III.-taxpayers referred to in this article I focus directly on the declaration provided for in article 170 the amount of revenue from the tax year, revenues of the previous two years and capital gains or losses made or incurred in the year. ''
"IV. - taxpayers referred to in this article I take and, at the request of the tax authority, submit a document detailing daily professional revenues as well as invoices and any other supporting documentation of these recipes.

«V.-L'option provided for in article 69 II a is valid for two years until the rest of way company continues within the scope of this article. '. It is renewed tacitly for periods of two years. Taxpayers who wish to give up their option for a real tax regime shall notify their choice the administration before 1 February of the year following the period for which the option was exercised or renewed tacitly. » ;
3 ° article 69 is amended as follows: has) to I, the word: «them» is replaced by the words: ' average of ", the words:"exceed an average of €76 300 measured on two"are replaced by the words:"exceeds €82 200 Excl VAT, on three", after the word:"count", shall be inserted the words:" income tax"and the word:"biennale"is replaced by the word : "triennial";
b) the II is amended as follows:-at the end of a, the words: ' package' shall be replaced by the words: "provided for in article 64 bis";
-to (b), the words: ", including those whose package has been denounced by the administration," are deleted, the word: «two» is replaced by the word: 'three' and added the words: ", duty-free."
c) III is amended as follows:-in the first paragraph, the word: "biennial" is replaced by: 'triennial ';
-in the second subparagraph, the words: "the second sentence of the first subparagraph of article 69 B and ' shall be deleted;
(d) in the first paragraph of the IV, the words: ' within the declaration prescribed in article 65 A or "shall be deleted;
(e) it is added a read VI: "VI. - the thresholds mentioned in the I and II are updated every three years in the same proportion as the three-year evolution of the upper limit of the first instalment of the scale of the income tax and are rounded, respectively, to the nearest EUR 100 and to the nearest thousand euro.";
4 ° to the first paragraph of article 70 the reference: '69 A,' is deleted;
5 ° the 1 ° of section 71 is amended as follows: has) at the end of the second sentence, the amount: '230 €000 ' is replaced by: '€328 800 ".
(b) it is added a paragraph worded as follows: "the threshold mentioned in the first paragraph of the present 1 ° is updated every three years, in the same proportion that the evolution triennial of the upper limit of the first instalment of the scale of the tax on the income, and is rounded to the nearest euro thousand ';
6 ° the 1 of article 76 is amended as follows: a) in the first paragraph, after the word: 'taxable', shall be inserted the words: "from cuts of wood."
(b) the last three paragraphs are replaced by a paragraph worded as follows: "the benefit resulting from the harvest of products such as fruit, bark or resin, for the sale of which Woods are exploited, as well as the benefit resulting from operations of timber cut by the owner himself, when these transformations are not an industrial character are taxed according to the schemes defined in articles 64 bis or 69. » ;
7 ° article 158 is amended as follows: a) A the first sentence of the first paragraph of the 4, references: 'and articles L. 1 to 4 of the book of tax procedures' are deleted;
(b) the 4 ° 7 is repealed;
8 ° A the second sentence of the second paragraph of article 206, the words 2: 'package provided for in articles 64 to 65 B' are replaced by the words: 'plan provided for in article 64 bis ";
9 ° to the first sentence of the second paragraph I of article 238 bis K, the words: "of the planned package in articles 64 and 65 (b)' are replaced by the words:"provided for in article 64 bis ";
10 ° in the second paragraph I of article 1651 A, the words: "the assessment of the agricultural benefit determined under the rules other than those of the collective package" shall be replaced by the words: "the determination of agricultural profit."
11 ° article 1651 D reads as follows: «art.» 1651.-D.-for fixing rates of assessments of the non built-up properties or coefficients of updating, the commission includes, in addition to the president, four representatives of taxpayers designated by the Chamber of agriculture and three representatives of the administration. » ;
12 ° the first sentence 1 of article 1655 sexies, the reference: '64' is replaced by the reference: '64 bis.
II. - Sections L 1 l 4 and L 118 of the book of tax procedures are repealed.
III. - Rural and sea fishing code is amended as follows: 1 ° at the beginning of the first sentence of the first paragraph of article l 731 - 15, are inserted the words: "subject to article l 731 - 20 ';
2 ° at the beginning of the second sentence of the first paragraph of article l 731 - 16, are inserted the words: "subject to article l 731 - 20, and";
3 ° at the beginning of the first sentence of article l 731 - 19, are inserted the words: "subject to article l 731 - 20, and";
4 ° article l 731 - 20 is thus restored: «art.» L. 731 - 20.-L' plate of the contributions by the heads of operations or agricultural undertaking under article 64 bis of the general code of taxes consists of taxable income determined under the conditions referred to in the second paragraph of the same article I.
"By derogation from the first subparagraph of this article, or farm business operating leaders can opt, under conditions fixed by Decree, for a plate of contributions consists of the revenues in the year preceding the year in respect of which contributions are due, decreased for the reduction provided for in article 64 bis of the general tax code. ''
"These revenues come from agricultural activities during the years of reference, all including when one of these activities has ceased in the course of those years."
IV. - in respect of the years 2016 and 2017 and subject to the third subparagraph of article 64 I bis of the general tax code, the taxable benefit provided for in that article, before taking into account of more losses from the disposal of assets allocated to the operation, is equal, respectively: 1 ° has the average lump sum profit agricultural 2014 and 2015 and 2016 diminished from a reduction of 87% revenue;
2 ° is the average of the agricultural flat-rate benefit of 2015 and 2016 and 2017 diminished from a reduction of 87% recipes.
For farmers affected by a significant increase in social security contributions owed in respect of the years 2017 to 2021, a support fund of the exceptional and transitional reform over a period of five years from 2017 to 2021, is being implemented by the Central Fund of the agricultural social mutuality on the basis of appropriations of State delegated to the latter up to an amount of EUR 8 million for the years 2017 to 2019, 6 million euros for the year 2020 and EUR 3 million for the year 2021. The terms of use of this Fund are specified by Decree.
V. - I and II shall apply from the tax revenues of the year 2016. The first three-year revisions mentioned in VI of article 69 of the general tax code and the second paragraph of 1 ° of article 71 of the code shall take effect from January 1, 2017.
VI. - The III is applicable to contributions and social contributions due to the current effective periods title January 1, 2017. However, the base of contributions and contributions social of the years 2017 and 2018 is determined as laid down in IV.


Article 34 more on this article...

The penultimate paragraph of article 63 of the general tax code reads as follows: "are considered as benefits of farm income coming from the availability of rights to payment under the basic payment scheme provided for in Regulation (EU) No. 1307/2013 of the European Parliament and of the Council of 17 December 2013 laying down rules for the direct payments to farmers in respect of policy support schemes common agricultural and repealing Regulation (EC) No 637/2008 of the Council and Regulation (EC) No 73/2009 of the Council. ' Article 35 learn more on this article...

I. - I of article 72 D of the general tax code is amended as follows: 1 ° the second paragraph 1 is amended as follows: has) A the first sentence, the words: «equal to 50%» shall be replaced by the words: "between 50% and 100%.
(b) are added two sentences thus written: "at any time, the sum of professional savings and capitalized interest is at least 50% of the amount of the deductions not yet reported. It can never exceed the amount of the deductions not yet reported. » ;
2 ° 2 is amended as follows: has) at the end of (c), the words: ", in the limits of the allowances, for the settlement of the costs ' shall be deleted;
b) at the end of (d), the words: ", for the settlement of the costs ' shall be deleted;
(c) the e reads as follows: ' e) in respect of the exercise of occurrence of economic hazard, which means: "1 ° either to a decrease of the added value of the fiscal year, compared with the average of the added values of the three previous years, greater than 10%;
«2 ° is a decrease of the added value of the year, compared to the average of the added values of the last three years ended before the previous year, greater than 15%.

"For the purposes of the present e added value means the difference between, on the one hand, the sum, excluding taxes, sales, inventory changes, immobilized and used production and operating grants and allowances and, on the other hand, amount, tax and deduction transfers of operating expenses affected, the cost of goods sold and the consumption of the exercise originating from third parties. '' The added value of the exercise should be performed in conditions comparable to those of the three reference years chosen to assess the decline in value added. » ;
3 ° 3 is amended as follows: has) the first paragraph reads as follows: "3. the amounts deducted and thus used interests are reported to the result of the exercise during which their use within the meaning of the 2 intervened or the result of the following financial year.» In the event of an economic hazard, amounts can be used within the limits of the amount of the decrease in added value referred to in 1 ° or 2 ° of the e 2 or an amount equal to 50% of the aggregate amount deductions for hazards and their non-capitalized interest still used at the balance sheet date previous to the occurrence of the risk if it is higher. » ;
(b) paragraph 2 is supplemented by the words: ' in force on the closing date of the period in which amounts and interest are reported to the result. "
(c) it is added a paragraph worded as follows: «In the event of failure to comply with the obligation laid down in the penultimate sentence of the second paragraph of 1 of the I, the fraction of the not yet reported deductions that exceed the double of professional savings is reported to the result of this exercise, plus an amount equal to the product of this amount by the rate of interest provided for in article 1727»
II. - The I applies to years ending after December 31, 2015.


Article 36 more on this article...

I. - 1 of article 145 of the general tax code is amended as follows: 1 ° to the first paragraph of the b, the word: "issuing", shall be inserted the words: "or, failing to reach this threshold, at least 2.5% of the capital and 5% of the voting rights of the issuer to the condition, in the latter case, that the participating company is controlled by one or more organizations non profit mentioned in 1 bis of article 206";
2 ° the first sentence of the c is supplemented by the words: "when the securities represent at least 5% of the capital of the issuing company or during a period of five years when the securities represent 2.5% of the capital and 5% of the voting rights of the issuer.
II. - The I is applicable to years ending after December 31, 2015.


Article 37 more on this article...

I. - General code of taxes is amended as follows: A. the first sentence of the first paragraph of article 154 I, the amount: "€13 800" is replaced by the amount: "€17 500".
B. - 1 ° of the 158 article 7 is amended as follows: 1 ° the a is amended as follows: has) the words: 'or association' shall be replaced by the words: ", association or joint management body";
b) reference: ' 1649 quater H "is replaced by the reference: ' 1649 quater ter K";
(c) shall be added the words: ", or who have been excluded from one of these organizations during the taxation year for not having provided sufficient response to requests for justification of one of these organizations in the context of missions under article 1649 quater of E and 1649 quater H, for not giving the request of one of these organizations to correct a tax declaration or following a proceeding pursuant to article L.". 166 tax procedures book»
2 ° the b is amended as follows: a) the first occurrence of the word: 'Or' is deleted.
b) the words: "or an association management and accounting" shall be replaced by the words: ", association management and accounting or a branch of accounting."
(c) shall be added the words: ', or the letter of assignment has been terminated by the professional public accounting in respect of the taxation year for not having provided sufficient response to requests for justification of one of these professionals missions provided for in article 1649 quater L, for not giving the request of one of these professionals to correct a tax return or as a result of a proceeding application of. article L. 166 C of the book of tax procedures ";
3 ° c as follows is added: ' c) or who do not use a certifier abroad, authorized as such by the IRS and concluded with an agreement pursuant to article 1649 quater N, for the only income from foreign sources from a Member State of the European Union or of another State party to the agreement on the European economic area concluded with the France a convention to combat administrative assistance. against fraud and tax evasion; «C. the first sentence of the first paragraph of article 199 c (b), after the words: "equal to the ', shall be inserted the words:" two-thirds of»
D. ' article 1649 quater E is amended as follows: 1 ° the second subparagraph is amended as follows: a) after the words: "all information", shall be inserted the words: "and documents";
(b)) the words: "each year" shall be deleted;
(c) after the two occurrences of the word: "review", there shall be inserted the word: "annual".
d) the words: ", statements of turnover taxes ' are replaced by the words: ', taxes on the turnover of assessment on the added value of enterprises and, where appropriate, cashed overseas income';
(e)) are added the words and a sentence as follows: "and a periodic review of sincerity in a manner defined by Decree in Council of State. This review does not constitute the beginning of one of the procedures referred to in articles L. 12 and 13 of the book of tax procedures. » ;
2 ° the third subparagraph is amended as follows: has) the words: 'and turnover taxes' are replaced by the words: ', taxes on the turnover of assessment on the added value of enterprises and, where appropriate, cashed overseas income';
(b) are added the words: ', time limit at nine months for members subject to a review of sincerity. "
E. - The first sentence of article 1649 quater (E) bis is amended: 1 ° the words: ' cheques, of "are replaced by the words:"either by credit card or by cheque. In the latter case, they must ";
2 ° the last occurrence of the word: 'in' is deleted;
F. - The first paragraph of article 1649 quater F is amended as follows: 1 ° after the word: 'one', shall be inserted the words: "assistance management, provide them with a";
2 ° at the end, the words: 'taken after advice of the professional organisations' shall be deleted;
G. ' article 1649 quater H is amended as follows: 1 ° the first subparagraph is amended as follows: a) A the first sentence, the words: 'and the statements of turnover taxes' are replaced by the words: ', taxes on the turnover of assessment on the added value of enterprises and, where appropriate, cashed overseas income';
b) in the second sentence, after the word: "information", shall be inserted the words: "and documents";
(c) after the word: "establish", shall be inserted the words: ", each year ';
2 ° 2 ° reads as follows: "2 ° the statements of results, statements of turnover taxes, declarations of assessment on the added value of enterprises and, where applicable, income tax returns cashed abroad.";
3 ° after 2 °, it is inserted a paragraph as follows: "they are asking them also all information and documents useful to carry out a periodic review of sincerity in a manner defined by Decree in Council of State. This review does not constitute the beginning of one of the procedures referred to in articles L. 12 and 13 of the book of tax procedures. » ;
4 ° the sixth subparagraph is amended as follows: has) the words: 'and turnover taxes' are replaced by the words: ', taxes on the turnover of assessment on the added value of enterprises and, where appropriate, cashed overseas income';
(b) are added the words: ', time limit at nine months for members subject to a review of sincerity. "
XVIIe the first sentence of article 1649 quater I, the words: 'and associations approved' are replaced by the words: "approved, authorized associations and approved joint management bodies";
I.-L'article 1649 quater J is amended as follows: 1 ° the words: ' approval' shall be replaced by the words: "of approvals".
2 ° the words: 'and authorized associations' are replaced by the words: ", authorized associations and approved joint management bodies";
J. article 1649 quater K, the words: "or an association" shall be replaced by the words: ", an association or a joint management body approved";
K. - III of chapter I b of title I of part III of book I is complemented by articles 1649 quater bis 1649 K c K c as follows: «art.» 1649 quater K bis. - the composition of the boards of management centres, associations and approved joint management bodies is fixed by Decree in Council of State.

«Art.» 1649 quater k. ter-management centres referred to in article 1649 quater (c) and authorized associations referred to in article 1649 quater F may have members all of the taxpayers referred to in the same articles, subject to obtaining a specific accreditation body joint management approved by the administrative authority designated by Decree.
"Depending on whether the quality of their members under article 1649 quater C or article 1649 quater F, the mixed organisms perform for these members services and missions of the centres of management approved as laid down in article 1649 quater 1649 C c E, or associations approved, provided for in article 1649 quater 1649 c F H, under the conditions laid down in articles same.".
«Members of joint of approved management bodies are subject to the obligations laid down in article 1649 quater E bis, if their quality under article 1649 quater C, and 1649 articles c F and 1649 c G, if their quality under article 1649 quater F. «» S. 1649 c K c. - centres management approved, authorized associations and joint management approved bodies undergo a specific control of the tax administration which does not constitute in their regard or respect their members the beginning of one of the procedures referred to in articles L. 12 and 13 of the book of tax procedures. » ;
L.-L'article 1649 quater L is amended as follows: 1 ° to 1 °, the word: "information", shall be inserted the words: "and documents";
2 ° the 2 ° and 3 ° read as follows: «2 ° to make in respect of their clients or members, depending on the nature of their activity, all the missions provided for in articles 1649 quater 1649 c E or section 1649 c C F to 1649 quater H, under the conditions laid down in the same articles;
«3 ° A undergo a specific control of the tax administration that is not towards them nor for their customers or members the beginning of one of the procedures referred to in articles L. 12 and L. 13 of the book of tax procedures;»
3 ° a paragraph as follows is added: 'the customers or members of the public accounting professionals are subject to the obligation laid down in article 1649 quater (E) bis.';
4 ° the 4 °, 5 ° and 6 ° are repealed;
M. - After the chapter I c of title I of part III of book I, inserted a chapter I d as follows: "chapter I: d ' certifiers abroad «Art»» 1649 quater N.-for the purposes of the c of 1 ° of the 7 of article 158, the professionals or agencies having no permanent establishment in France but who are established in a Member State of the Union European or in another State party to the agreement on the European economic area and provide technical assistance for a better understanding of non-wage income in that State by their customers or members and ensuring the sincerity of their tax returns enter into with the Director-general of the finances or his delegate an agreement, for a period of three years, in which they undertake to annually, for declarations cashed abroad income and statements of trademarks abroad of their clients results, or members, of the checks provided for in article 1649 quater E for membership management centers under the conditions laid down in that article.
"The terms and conditions of the issuance of the authorization, the conclusion of the agreement with the IRS and its control are specified by Decree in Council of State.
«Art.» 1649 quater o. - after informing stakeholders of deficiencies observed in the implementation of the convention referred to in article 1649 quater N and putting able to submit their observations on the facts which they are accused, the Director-general of the finances or his delegate may denounce the convention. The customers or members of the certifier are informed of this decision. » ;
N. - 1 section 1755, the words: 'or an association' are replaced by the words: ", an association or a joint management body.
II.-L'article 166 of the book of tax procedures is amended as follows: 1 ° the first sentence of the first subparagraph is amended: has) the words: 'approved or authorized associations' are replaced by the words: ", joint management bodies or associations approved";
b) at the end, the words: 'or associations' are replaced by the words: ", joint management bodies or associations";
2 ° in the second paragraph, after the word: 'management', shall be inserted the words: "or a joint management body.
III. - Articles 69 and 70 of Act No. 2014-1654 29 December 2014 finance for 2015 are repealed.
IV. - The A and C of the I apply to fiscal years beginning January 1, 2016.


Section 38 read more on this article...

I. - The general code of taxes is amended as follows: 1 ° c of article 200 1 is supplemented by the words: "and consular higher educational institutions mentioned in article L. 711 - 17 of the code of commerce for their activities of initial and continuing vocational training as well as research.
2 ° after 12 ° of article 207 1, inserted a 13 ° as follows: "13 ° consular higher educational institutions mentioned in article L. 711 - 17 of the code of commerce for their activities of initial and continuing vocational training as well as research and the organizations referred to in the first paragraph 1 bis of article 206 of the present code. in respect of their participation in these institutions and the funding of their activities. » ;
3 ° after section 231 U, it is inserted a section 231 V bis worded as follows: «art.» 231 bis V. - the remuneration paid to the staff at the disposal of an institution of higher education consular mentioned in article L. 711 - 17 of the code of commerce and providing training leading to the issuance, on behalf of the State, of a degree lasting five years of study after the Bachelor's degree are exempt from the payroll tax. » ;
4 ° after the c of 1 of article 238, there is inserted a bis c worded as follows: «c a) consular higher educational institutions mentioned in article L. 711 - 17 of the code of commerce for their activities of initial and continuing vocational training as well as research;
5 ° the 1 ° of the article 885-0 V bis I A shall be supplemented by the words: "and consular higher educational institutions mentioned in article L. 711 - 17 of the code of commerce."
6 ° after the 1 ° of article 1460, inserted a 1 ° bis as follows: ' 1 ° bis consular higher educational institutions mentioned in article L. 711 - 17 of the code of commerce for their activities of initial and continuing vocational training as well as research and the organizations referred to in the first paragraph 1 bis of article 206 of the present code. in respect of their participation; in these establishments or the funding of their activities ».
II. - The last paragraph III of article 43 of Act No. 2014 - 1545 by December 20, 2014, on the simplification of the corporate life is complemented by a sentence as follows: "these transfers does not give place to the payment of the contribution referred to in article 879 of the general code of taxes."
III. - The higher education institutions consular mentioned in article L. 711 - 17 of the commercial code are eligible for the benefit of the apprenticeship levy as institutions managed by a consular Chamber, within the meaning of article l. 6241-9 of the labour code.


Article 39 more on this article...

II of article 200 undecies of the general tax code is supplemented by a paragraph worded as follows: "where activity whose income are taxed in the category of agricultural profits is exercised in an agricultural group operation in common, the ceiling of the tax credit is multiplied by the number of shareholders in the group, within the limit of four. The ceiling of the tax credit enjoyed by an associate of agricultural group operation in common, however, cannot exceed the ceiling of the tax benefit to an individual operator credit. ' Article 40 more on this article...

I. - The general code of taxes is amended as follows: a. - in the fourth paragraph of 3 of the II of article 212, the words: 'sixteenth and seventeenth' are replaced by the words: "fifteenth and sixteenth."
B. - The second paragraph I of article 216 is complemented by a sentence as follows: "this rate is fixed at 1% of the same product, including tax credit, received by a member company of a group referred to in section 223a or 223a bis at the rate of a stake in another company member of this group, or by an affiliate of a group with a stake in a company subject to a tax equivalent to the corporate income tax in a Member State of the Union European or in another State party to the European economic area agreement concluded with the France a convention of administratively to combat fraud and tax evasion which, if it was established in France, would meet the conditions to be a member of this group, in application of article 223a or 223 bis other than that of being subjected to tax in France. » ;
C.L. ' section 223 (b) is amended as follows: 1 ° the second subparagraph is deleted;
2 ° A the first sentence of the third paragraph, the words: 'or the second subparagraph' shall be deleted;
3 ° to the eighth and ninth preambular paragraphs and the c and d, the word: "Sevens" is replaced by: 'sixth '.

4 ° at the end of 2 °, the words: "an intermediate company, a foreign corporation or the parent entity non-resident whose amount or the amount of the share y afferent is cut from the overall result in the conditions of the second and third paragraphs of this article" are replaced by the words: "and dividends received of an intermediate company, a foreign corporation or the parent entity non-resident with the exception of the fraction of these dividends for which society. "mother proves that they are not from dividends paid by a company member of the group."
5 ° to the penultimate preambular paragraph, the word: "fifteenth" is replaced by: "fourteenth".
6 ° to the last preambular paragraph, the word: 'eighteenth' is replaced by: "seventeenth";
D. - IV of section 223 bis B, the word: "Sevens" is replaced by: 'sixth '.
E. ' article 223 I is amended as follows: 1 ° A first sentence 4, the word: «sixth» is replaced by: "fifth";
2 ° in the first paragraph 6, the words: «fifteenth to nineteenth» are replaced by the words: 'fourteenth to eighteenth.
F. the second sentence of the first paragraph of article 223 Q, the words: 'referred to the sixth paragraph of article 223 (b) and article 223 F, as well as those laid down in the second, third, fourth, seventh and eighteenth paragraphs of article 223 (b)' are replaced by the words: "provided for in the fifth paragraph of article 223 (b) and article 223 F. ", as well as of those laid down in the second, third, sixth and seventeenth paragraphs of article 223 (b)";
G. - in the first paragraph of article 223 R, the word: «sixth» is replaced by: "fifth";
H. - in the last paragraph of article 223 S, the words: «fifteenth to nineteenth» are replaced by the words: 'fourteenth to eighteenth.
II. - The I applies to fiscal years beginning January 1, 2016.


Article 41 more on this article...

At the II of article 244 quater 3 L of the general tax code, the word: 'three' is replaced by: 'four '.


Article 42 read more on this article...

I.-L'article 302 bis K of the general code of taxes is amended as follows: 1 ° in the first paragraph of 1 of the I, the words: 'and the general budget of the State' shall be deleted;
2 ° the III is repealed.
II.-L'article 45 of law No. 2007 - 1822 December 24, 2007 finance for 2008 is repealed.
III. - This section enter into force 1 January 2016.


Section 43 read more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2015-726 December 29, 2015 DC.]


Article 44 read more on this article...

Article 1649 CA of the general tax code is amended as follows: 1 ° to the first sentence of the first paragraph, after the words: "application", shall be inserted the words: ' 3 bis of article 8 of directive 2011/16 / EU of the Council of 15 February 2011 relating to administrative cooperation in the field of taxation and repealing directive 77/799 / EEC and ";
2 ° the second subparagraph is amended as follows: a) the words: 'identification and declaration' shall be replaced by the words: "for identification".
(b) is added a sentence as follows: "They collect for this purpose elements relating to tax residences and the tax identification numbers of all holders of accounts and people control."


Section 45 read more on this article...

I. - The general code of taxes is amended as follows: 1 ° article 44 m is amended as follows: has) in the first paragraph of the I, year: '2015' is replaced by the year: 2020 ";
(b) after the first paragraph of the III, a subparagraph worded as follows shall be inserted: 'the exemption does not apply to creations and times of activities in the areas of rural revitalization listed in the I consecutive transfer, concentration or the restructuring of activities previously carried out in these areas, except for the remainder if the resumption or transferred activity is or has benefited from the exemption provided for in this article.';
2 ° article 1465 A is amended as follows: a). in the first sentence of the first paragraph of the I, the words: "whose perimeter is defined by Decree" shall be deleted;
b) II and III are as follows: "II.-A.-are classified as rural revitalization zone common members of a public establishment for intercommunal cooperation in own taxation that meets the following conditions:" 1 ° its population density is less than or equal to the national median density of Metropolitan public inter-municipal co-operation to own taxation institutions;
«2 ° its tax income per consumption unit median is less than or equal to the median of median earnings by public establishment of inter-municipal cooperation in own taxation Metropolitan.
"The data used are established by the national Institute of statistics and economic studies based on those available on 1 January of the year of filing. The population taken into account for the calculation of the density of population is the municipal population defined in article r. 2151-1 of the general code of territorial communities.
"The classification of the communes in rural revitalization zone is established by Decree of the Ministers responsible for the budget and land-use planning. It is revised to January 1 of the year following the general renewal of community councils.
«The change of the contours of a public establishment of inter-municipal cooperation in own tax takes effect on the ranking after the review referred to in paragraph 5 of the present G. «» For the municipalities mentioned in V of article l. 5210-1-1 of the general code of territorial communities, the classification criteria are evaluated at the communal level.
"B. - are classified as rural revitalization zone the municipalities of Guyana, as well as those of the meeting included in the special area of rural action delimited by Decree.
"III. the fifth, sixth, seventh and ninth paragraphs of article 1465 are applicable to the exemption provided for in this article I. However, for the purposes of paragraph 9 of article 1465, the taxation is levied for the benefit of the State.
'The exemption shall remain applicable for its remainder when the municipality of establishment of the undertaking would cease to be classified as rural revitalization zone after the date of the creation or resumption of activity.';
c) in the last sentence of the first paragraph of the IV, the year: "2015" is replaced by the year: 2020.
II.-A.-the 1 ° and 2 ° of the I c shall enter into force on January 1, 2016.
Has and (b) of the same 2 ° come into force July 1, 2017.
B. - The classification of the Commons area rural revitalization in force at the date of publication of this Act remains applicable until June 30, 2017. The classification area rural revitalization of former municipalities have become common delegates of another common 1 January 2016 or January 1, 2017 remains equally applicable until June 30, 2017.
C. - For the application to July 1, 2017, of article 1465 of the general tax code, in the version resulting from this Act, the proceedings mentioned in the I of the same article 1465 of local authorities and their public institutions of inter-communal cooperation to own taxation are taken within sixty days of the publication of the Decree laying down the list of classified municipalities in rural revitalization zone.
III. - The Government presents to the Parliament before July 1, 2020, a report on the impact of the device on the classified territories into area of rural revitalization.


Article 46 read more on this article...

I. - Article 1653 E of the general code of taxes, it is inserted after a 1653 F section as follows: «art.» 1653 F.-I.-There is hereby established an Advisory Committee to the tax credit for research expenses.
"This Committee is chaired by a Councillor of State appointed by the vice-president of the Council of State. The president may be relieved by one or two administrative judges appointed under the same conditions.
"II. - for the review of disputes relating to the expenditure provided for in the a-j of article 244 c II B, the Committee includes an officer belonging to one of the bodies of category A of the Ministry in charge of research and an IRS agent with at least the rank of divisional Inspector."
"For the review of disputes relating to planned to k of the II, the Committee includes an officer belonging to one of the bodies of category (A) of the Ministry of innovation and an IRS agent with at least the rank of divisional Inspector.
"For the consideration of disputes relating to both planned to a j and k said II, the Committee includes an agent belonging to one of the bodies of category A of the Ministry in charge of research, an officer belonging to one of the category has the Ministry of innovation and a tax administration officer with at least the rank of divisional Inspector. ''
"Agent of the Ministry in charge of research and the Ministry of innovation agent may, if they consider it necessary, be assisted by any person to provide expertise on the qualification of expenditure taken into account for the determination of the tax credit. '' This person does not take part in the votes.
"Persons who had to know case cannot serve on the Committee seized on this issue. ''
"The president has the deciding vote."
II. - The book of tax procedures is amended as follows:

A. - in the first paragraph of article L. 59, after the reference: 'the same code 1651 H,', shall be inserted the words: "either the Advisory Committee provided for in article 1653 (F) of the same code";
B. - After article L. 59 C, it is an article inserted L. 59 D which reads as follows: «art.» L. 59 d. - The Advisory Committee provided for in article 1653 (F) of the general tax code occurs when is disagreement over the reality of the assignment looking for expenditure taken into account for the determination of the tax defined in article 244 c credit (b) of the same code.
'This Committee may, without deciding a question of law, pronounce the facts that might be taken into account in its consideration of this question of law.';
C.L. ' article L. 60 is amended as follows: 1 ° in the first paragraph, after the words: "businessmen", shall be inserted the words: 'in articles 1651 and 1651 H of the general code of taxes or the Advisory Committee provided for in article 1653 (F) of the same code';
2 ° at the beginning of the second sentence of the second paragraph, the word: «It» is replaced by the words: "the communication made by the departmental commission or national of direct taxes and turnover taxes '.
D. - in the second paragraph of article L. 113 after the reference: "L. 136,", is inserted the reference: "L. 136 A,";
E. - Inserted after article L. 136, it is an article L. 136 as follows: «art.» L. 136A.-the Advisory Committee provided for in article 1653 (F) of the general tax code can be agents of the IRS, of the Ministry of research and the Ministry of innovation communication of relevant information to enable it to adjudicate disagreements that are submitted. » ;
F.-L'article L. 192 is amended as follows: 1 ° the first subparagraph is amended as follows: has) the words: "referred to in article L. 59 is seized» are replaced by the words:"or the Committee referred to in article L. 59. "
(b) are added the words: "or the Committee."
2 ° the first sentence of paragraph 2 is supplemented by the words: "or the Committee.
III.-A the last sentence of the last paragraph of article L. 641 - 3 of the commercial code, the word: 'mentioned' is replaced by the words: "or the Committee mentioned.
IV. - I and II are applicable to proposals for correction as of July 1, 2016.


Article 47 read more on this article...

The general code of taxes is amended as follows: 1 ° 10 ° of article 207 1 is supplemented by the words: "and the communities of universities and institutions";
2 ° the d of article 244 c II B is amended as follows: has) 6 °, it is inserted after an 8 ° as follows: «8 ° of the communities of universities and institutions.»;
b) at the end of the last paragraph, the reference: '6 °' is replaced by: '8 ° '.


Article 48 read more on this article...

I.-L'article 34 of Act No. 2010 - 1658 on 29 December 2010, amending finance for 2010 is amended as follows: a. - in the last paragraph of the B of the IV, the words: 'or 1.15' are replaced by the words: ", 1,15,1,2 or 1.3" and, after the words: ' understated of», are inserted numbers: "0,7,0,8,";
B. - at the beginning of the third paragraph of the VI, the words: 'This value' shall be replaced by the words: "the rental value mentioned in the first paragraph of this VI ';
V. - VII is supplemented by a D as follows: "d. - when rates decisions taken by the departmental Committee of the rental values of the business premises or the departmental commission for local direct taxes are clearly inconsistent with the B of the IV, the IRS seizes, prior to their notification or publication, the departmental commission for local direct taxation so that it develops new tariffs.
"The absence of new rates within a period of thirty days, the representative of the State in the Department quit rates. If the decision of the representative of the State in the département departs from that of the departmental commission for local direct taxes, it is accompanied by a statement of reasons.
"These decisions are published and notified under conditions laid down by Decree in Council of State.";
D. the end of the last sentence of the XI, the year: "2017" is replaced by the year: "2018".
E. - XVI reads as follows: "XVI.-A.-the results of the revision of the rental values of the premises mentioned in the I are taken into account as:" 1 ° of the establishment of the bases to the title of 2017, under the conditions laid down in B and C;
2 ° of the assessment on the added value of enterprises repaid by the State in 2018.
«B.-1. in view of the establishment of the land tax on the built-up properties of the land fee business, residential tax and the removal of the garbage fee, the rental value of the built-up properties is corrected by a factor of neutralization.
"This coefficient is equal to every tax and every collectivity to report between the sum of the leasehold not revised values at 1 January 2017 of the built-up taxable property in respect of this year within its territorial jurisdiction, with the exception of those referred to in 2, and, on the other hand, the sum of the leasehold revised values of these properties at the date of reference by January 1, 2013."
"The neutralization coefficient determined for each of these taxes apply also for the establishment of their ancillary taxes.
'The coefficients determined for a municipality shall apply to bases imposed for the benefit of public institutions of inter-communal cooperation which it is a member.
' 2. by way of derogation from the 1 of this B, applied neutralization coefficient, for each fee, the rental value of properties built taken into account in the tax bases of the post office under the conditions provided for in article 1635 sexies of the general tax code is equal to the ratio between, on the one hand, the sum of the leasehold not revised values of these properties to 1 January 2017 taxable to the title of this year and ". other, the sum of the leasehold revised values of these properties at the date of reference by January 1, 2013.
«C.-B of this XVI ceases to apply the year of taking account, for the establishment of databases, the revision of rental values of local housing and premises for the exercise of gainfully employed at home under the B of II of article 74 of Act No. 2013-1279 of 29 December 2013 of amending finance for 2013»
"D. - for taxes due in respect of the years 2017 to 2025:" 1 ° when the difference between the rental value not revised to January 1, 2017 and the rental value resulting from the present XVI B is positive, it shall be increased by an amount equal to half of this difference;
«2 ° when the difference between the rental value not revised to January 1, 2017 and the rental value resulting from the same B is negative, it is reduced to an amount equal to half of this difference.
"This D is applicable to the premises referred to in 2 of the said B, or the premises having been the subject of one of the changes mentioned in the I of section 1406 of the general tax code after 1 January 2017. ';
F. - XVIII B year: "2016" is replaced by the year: "2017".
G. - The XXII is amended as follows: 1 ° the first two paragraphs of has read as follows: «a.-partial local direct tax exemptions are granted for the years 2017 to 2025 when the difference between the assessment in respect of the year 2017 and the levy which would have been established in respect of the same year without application of the XVI is positive. ''
"For each tax exemption is equal to nine-tenths of the difference defined in the first paragraph of the present G to charges established in the year 2017, and then each year reduced a tenth of this difference."
2 ° the first two paragraphs of the B read as follows: "b.-local direct taxes established for the years 2017 to 2025 are increased when the difference between the levy which would have been established in respect of the year 2017 without application of the XVI and the assessment in respect of that year is positive."
"For each tax increase is equal to nine-tenths of the difference defined in the first paragraph of the present B for taxes established for the year 2017, and then each year reduced a tenth of this difference."
3 ° the second subparagraph of 2 ° C is supplemented by the words: 'for the property tax on the built-up properties.
II. - The general code of taxes is amended as follows: 1 ° (A) the first sentence of article 1729 (c), the words: «as well as the VIII of article 74 of law No. 2013 - 1279 of 29 December 2013 of amending finance for 2013» shall be deleted;
2 ° after the III of section 1754, inserted an IIIA as follows: "III. bis - II of this article, the recovery and the litigation of the planned fines in article 1729 C notwithstanding are governed by the provisions applicable to property taxes."
III.-A.-the I A shall apply from taxes established under by 2018.
B. - The I C shall apply from 1 January 2016.
IV. - The II applies to the proceedings on the date of entry into force of this Act.


Article 49 read more on this article...

The second sentence of the article 1396 of the general tax code I is deleted.


Article 50 more on this article...

I. - General code of taxes is amended as follows: 1 ° to the I of section 302 a f B, the reference: "L. 520 - 9» is replaced by the reference:" L. 520 - 22 ";
2 ° article 1599 sexies is thus restored:

«Art.» 1599 sexies. - charge shall be levied for the benefit of the Ile-de-France region an additional registration or rights to tax Publicité foncière payable on transfers as expensive, other than those referred to in the article A 1594 F d, office premises, premises and offices referred to in article L. 520 storage rooms - 1 of the code of urbanism.
"The rate of the tax is set at 0.6%.
"This tax is sitting, recovered and controlled under the same procedures and the same penalties, guarantees, liens and privileges as duties and taxes to which she adds."
II. - Title II of book V of the town planning code reads as follows: "title II" provisions financial concerning the REGION of ÎLE-DE-FRANCE "unique chapter" Section 1 "General information and scope «Art»»»»»»» L. 520-1.-in the region of Ile-de-France, a tax is collected on the occasion of the construction, reconstruction or expansion of local offices, commercial premises and the storage premises use defined, respectively, 1 °, 2 ° and 3 ° of article 231 III ter du code Général des Impôts.
«Art.» L. 520-2.-for the purposes of the present title, is deemed to be the construction of premises: 1 ° the assignment of office space previously allocated to other uses;
2 ° the assignment to use of premises of premises previously used other than offices or commercial premises;
«3 ° the assignment to use of local storage of premises previously used other than offices, commercial premises or storage rooms.
«Art.» L. 520-3.-the proceeds of the levy provided for in this title is attributed to the Ile-de-France region to be taken as revenue in the budget of equipment in the region.
«Section 2 ' liable and made generator «Art»» L. 520-4.-the tax chargeable is the date of issue, express or implied, of the authorization to build or develop under the present code or, failing that, the start of work or change of use of the premises.
«Art.» L. 520-5.-the tax is payable by the owner of the premises or the holder of a right in rem on the premises on the date of the operative event.
«However, when the name of the owner of the premises is not mentioned in the declaration provided for in article L. 520 - 11 or if it has not been filed, the title of perception can be issued to the master of the book or, failing that, of the person in charge of the work.»
"The owner or person in charge of the work may request repayment of the amount of the fee the debtor mentioned in the first paragraph of this article.
"In the event of transfer of the premises before the due date of the tax in article L. 520 - 17, the debtor thereof may apply for reimbursement to the new owner. ''
«Section 3 "exemptions «Art»» L. 520-6.-are exempt from tax provided for in article L. 520 - 1: "1 ° premises of offices that are part of a main residential dwelling place;
«2 ° the premises assigned to the public service and owned or intended to belong to the State, local authorities or public institutions do not have a character industrial and commercial;
«3 ° the premises used by organizations of social security or family allowances and owned or intended to belong to these organizations or civil societies formed exclusively between these bodies;
«4 ° in industrial facilities, office premises which are either dependent on local production, to an area less than 1,000 metres square;
«5 ° premises specially designed for the performance of research activities;
"6 ° offices used by members of the liberal professions and the public officers;
"7 ° premises allocated to associations incorporated in the forms provided for in article 10 of the Act of 1 July 1901 on the contract of association;
"8 ° premises mentioned in 1 ° of the V of article 231 of the general tax code.
«Section 4 "plate «Art»» L. 520 - 7.-I. - tax and sits on the surface of construction defined in article L. 331 - 10.
«II.-reconstruction of a building operations, including the rehabilitation operations leading to the production of a building new within the meaning of the 2nd of 2 of the I of article 257 of the general tax code, are subject to tax at the rate of the square meters of construction area that exceed the surface of the building before reconstruction or rehabilitation. ''
"III. - are ignored into account in setting the tax base the premises of social or health staff available.
«Section 5 "rates «Art»» L. 520 - 8.-I.-for office premises and commercial premises, tax rates are applied by constituencies, such as hereinafter defined: "1 ° 1st constituency: Paris and the Hauts-de-Seine Department;
«2 ° 2nd constituency: the municipalities of the metropolis of greater Paris, mentioned in article l. 5219-1 of the general code of the local authorities, other than the municipalities of the first District;
«3 ° 3rd constituency: the municipalities of unit urban Paris, such as defined by order joint Ministers responsible for the economy and the budget, other than the Commons of the first and second districts;
«4 ° 4th constituency: the municipalities of the region of Ile-de-France other than Commons of the first, second and third districts.»
«II. - prices per square metre are thus laid down: "1 ° for office accommodation: ' (in euros) 1st District 2nd District 3rd District 4th 400 90 50 riding 0»;»
"2 ° for commercial premises:" (in euros) 1st District 2nd District 3rd District 4th district 129 80 32 0 ';
«3 ° for the storage premises: "(in euros) the region of Ile-de-France 14 ';
"These tariffs, set at 1 January 2016, are updated by order of the Minister in charge of planning at 1 January of each year on the basis of the forecast of the consumer price index, off tobacco, retained in finance of the year Bill. Values are rounded, if applicable, the higher euro cent.
"III.-by way of derogation from 1 ° of the I of this article, the municipalities of the first eligible district at a time, for the year preceding the imposition, on the appropriation of urban solidarity and social cohesion and for the benefit of the solidarity fund of the municipalities of the region of Ile-de-France, respectively provided for in articles L. 2334-15 and L. 2531-12 du code Général des collectivités territoriales. are classified for the tax calculation in the second district.
"The municipalities mentioned in the preceding paragraph who lose their eligibility either on the staffing of urban solidarity, or for the benefit of the municipalities of the region of Ile-de-France Solidarity Fund benefit, in respect of the year following the loss of eligibility and for the two following years of an allowance, respectively, three quarters, half and one-quarter of the increase in the rate of the fee related to this loss of eligibility.
"The increase in the rate of the levy is equal to the difference between the rate after this loss of eligibility and the rate of the second district.
«Section 6 "Cap tax «Art»» L. 520-9.-the amount of the fee may not exceed 30% of the share of the cost of the operation due to the acquisition and the development of the construction area, within the meaning of article L. 331 - 10.
«Section 7 "establishment of tax «Art»» L. 520-10.-the tax is established by the services of the State responsible for town planning in the Department.
«Art.» L. 520-11.-the construction of offices, commercial premises or local storage facilities subject to a declaration whose content and the deadline are determined by Decree in Council of State.
«Art.» L. 520-12.-when premises previously used for local storage are assigned to commercial usage or when premises previously used by commercial or storage spaces are assigned to office use, the fee is reduced by the amount of the tax paid in respect of the previous uses.
"The proof of payment of the tax is the responsibility of the debtor.
«Art.» L. 520-13.-a Council of State Decree specifies the conditions under which: "1 ° the owners of the premises built on a precarious basis for a limited period are reimbursed for the tax during the demolition of these premises;
«2 ° without prejudice to article L. 520 II - 7, the owners of premises destroyed following an incident or expropriated for public use have the right to restore tax exemption a floor area equivalent to that of the premises destroyed or expropriated.
«Section 8 "control and sanctions «Art»» L. 520-14.-the tax control is provided by the services of the State responsible for town planning in the Department. The right of recovery of these services applies until 31 December of the sixth year following the year of the operative.
«Art.» L. 520-15.-the amount of tax or the tax due complement is accompanied by a penalty: "1 ° of 10% in the case of late filing of the declaration provided for in article L. 520 - 11 or deposit within thirty days of receipt of notice, notified by registered letter with request for acknowledgement of receipt, of having to file the statement within this period;

«2 ° of 80% when the declaration laid down in article L. 520 - 11 has not filed within thirty days of receipt of notice, notified by registered letter with request for acknowledgement of receipt, of having to file the statement within this period. '.
«Art.» L. 520-16.-when the declaration referred to L. 520 - 11 of this code has been filed, the procedure for contradictory rectification provided for in article L. 55 of the book of tax procedures may, notwithstanding article L. 56 of the same book, being implemented by the services mentioned in article L. 520 - 10 of this code.
"If it has not been made, bases or elements used in the calculation of the tax and penalties are brought to the knowledge of the debtor 30 days at least before the recovery.
«Section 9 "recovery «Art»» L. 520-17.-the tax and penalty which it may contain are recovered by competent public accountants under the same conditions as foreign tax claims.
"For the recovery of the tax and penalty, a perception is issued by the Director of the service of the State of urban planning before 31 December of the third year following that of the operative event."
"The tax and penalty are due on the date of issuance of the title of perception.
«Art.» L. 520 - 18.-L'action for the recovery of the accountant is prescribed by five years from the issuance of the title of perception.
«Art.» L. 520-19.-qualified public accountant reverse to the Ile-de-France region the proceeds of the tax collected.
"When a fee is subject to a discharge, total or partial, unfair payment fait l'objet a competent refund to the debtor by the public accountant.
"When the proceeds of the tax which was the subject of a discharge, total or partial, was donated to the Ile-de-France region and the qualified public accountant does not obtain spontaneous reimbursement, a perception is issued on the Ile-de-France region for the unduly reversed amount. The accounting officer may recover this title by way of compensation with the proceeds of the tax it covers.
«Art.» L. 520-20.-after opinion of the services of the State responsible for urban planning and the Ile-de-France region, the competent public accountant may be granted a request for surrender graceful, partial or total, of the penalty stipulated in article L. 520 - 15.
«Section 10 "use «Art»» L. 520-21.-liable for the tax may obtain discharge, reduction or the total or partial refund: "1 ° if it is established that the surface of planned construction has not been fully constructed;
«2 ° if it is established that the construction was not undertaken and if he waives the benefit of the building permit or non-opposition to the prior declaration provided for in article l 421 - 4;
«3 ° If an error was made in the trim or the tax calculation.
«Art.» L. 520-22.-claims tax are presented, educated and considered in the conditions laid down in sections 117 to 119 of the Decree n ° 2012 - 1246 from 7 November 2012 budget management and public accountant, in the version in force at the date of publication of the Act No. 2015-1786 by December 29, 2015, of amendment to 2015 finance.
«Section 11 "final provisions «Art»» L. 520-23.-a decree in Council of State shall determine the conditions for the application of this title. ("III.-1. benefit in respect of the years 2016 to 2018 for a reduction of three-quarters, half and one-quarter of the increase in the amount of the tax as defined in the present III 2: has) office located in the municipalities mentioned in the b of 1 of article 34 of the Act II No. 2011-900 July 29, 2011 finance amendment for 2011;
(b) the premises of offices located in the municipalities of the first district, as defined in article L. 520 - 8 of the town planning code, and having lost their eligibility either staffing urban solidarity and social cohesion for the benefit of the solidarity fund of the municipalities of the region of Ile-de-France, respectively provided for in articles L. 2334-15 and L. 2531-12 du code Général des collectivités territoriales , during the years 2013 to 2015;
c) commercial premises located in the municipalities of the first or the second district, as defined in article L. 520 - 8 of the town planning code, and having lost their eligibility either staffing urban solidarity and social cohesion, or for the benefit of the solidarity fund of the municipalities of the region of Ile-de-France, respectively provided for in articles L. 2334-15 and L. 2531-12 du code Général des collectivités territoriales , during the years 2013 to 2015;
(d) commercial premises located in Commons the second district, as defined in article L. 520 - 8 of the code of urbanism, eligible both for the year 2015, the staffing of urban solidarity and social cohesion and for the benefit of the solidarity fund of the region of Ile-de-France, respectively provided for Commons to articles L. 2334-15 and L. 2531-12 of the general code of territorial communities;
2. the increase in the amount of the fee referred to in the present III 1 is equal to the difference between the amount due pursuant to title II of book V of the code of urbanism as its of II of this section and the amount payable in the municipalities mentioned in the present III in the year 2015.
IV. - 2 the I ° applies to acts passed and mutations concluded after 1 January 2016.
V. - The II shall apply to operations for which the building permit application or the prior declaration provided for in article l 421 - 4 of the code of urbanism is filed on or after January 1, 2016, or alternatively, to operations for which the beginning of the work or the change of use occurs from this date.
However, articles l 520 - 16, L. 520 - 21 and l 520 - 22 of the same code, in their writing from the II shall apply from 1 January 2016.
B the 1 of II of article 34 of the Amendment No. 2011-900 of Finance on July 29, 2011 for 2011 does not apply to the operations referred to in the first paragraph of the present V.
VI. - The loss of revenue for the Ile-de-France region resulting from article L. 520 - 9 of the code of urbanism is offset by the creation of an additional fee to the rights mentioned in articles 575 and 575 A of the general tax code.
VII.-[provisions declared non-conforming to the Constitution by the decision of the Council constitutional No. 2015-726 December 29, 2015 DC.]
VIII.-[provisions declared non-conforming to the Constitution by the decision of the Council constitutional No. 2015-726 December 29, 2015 DC.]


Article 51 more on this article...

I. - Decree No. 55-471, April 30, 1955 on the renovation and conservation of the cadastre is amended as follows: 1 ° after section 34, inserted a title III reading as follows: "title III" the computerized «Art»» cadastre management 34-1.-the cadastral plan is managed by computer processes.
"When it is described by a set of coordinates, the computerized cadastral plan is attached to the national system of reference of geographical coordinates, planimetric and altimetric french provided for in article 89 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
«Art.» 34-2.-in addition to the renovation and conservation, land cadastre service carries geometric adaptation of cadastral plans to improve consistency among themselves and with national geographic reference data. Geometric adaptation of plans can be operated by computer processes.
«Art.» 34-3.-representation in the cadastral map of the boundaries of territory can be adjusted geometrically so that it is consistent with the minutes of delimitation.
"The recognition of the boundaries between municipalities is performed at the end of a contradictory procedure by the municipalities concerned, from the minutes of delimitation.
"The land cadastre service can initiate a new reconnaissance operation to update the minutes of delimitation.
"The land cadastre service updates the cadastral documentation according to the particulars contained in the minutes of delimitation.
«Art.» 34-4.-the opening date of the geometric adaptation work is fixed by prefectoral Decree.
"In each commune, an order of the mayor shall notify the owners of the availability of the results of the work of geometric adjustment and the period during which they can make to the local land cadastre service observations and claims on these results.
"The duration of availability of results, between one month and three months depending on the number of sheets of plan and the number of owners, is fixed by order of the Minister in charge of the budget.
"The date of entry into force of the adapted cadastral plan geometrically is fixed by prefectoral Decree.
"The prefectural orders are published in the recueil des actes administrative of the prefecture of the Department and displayed in City Hall.
«Art.» 34-5.-owners can request a rectification of the geometrically adapted plan. These claims are presented to the local cadastre. » ;
2 ° it is created a title IV entitled: "Miscellaneous provisions", including sections 35 to 38.
II. - III of the Act of March 31, 1884, concerning the renewal of the cadastre, property tax equalization and conservation of the cadastre in Alsace-Moselle, it is inserted after an IIIA as follows: "III. bis - computerized management of the «Art» cadastre 56-1.-the cadastral plan is managed by computer processes.

"When it is described by a set of coordinates, the computerized cadastral plan is attached to the national system of coordinate reference of geographic, planimetric and altimetric provided for in article 89 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory. ''
«Art.» 56-2.-in addition to the renewal and conservation, land cadastre service carries geometric adaptation of cadastral plans to improve consistency among themselves and with national geographic reference data. Geometric adaptation of plans can be operated by computer processes.
«Art.» 56-3.-representation in the cadastral map of the boundaries of territory can be adjusted geometrically so that it is consistent with the minutes of delimitation.
"The recognition of the boundaries between municipalities is performed at the end of a contradictory procedure by the municipalities concerned, from the minutes of delimitation.
"The land cadastre service can initiate a new reconnaissance operation to update the minutes of delimitation.
"The land cadastre service updates the cadastral documentation according to the particulars contained in the minutes of delimitation.
«Art.» 56-4.-the opening date of the geometric adaptation work is fixed by prefectoral Decree.
"In each commune, an order of the mayor shall notify the owners of the availability of the results of the work of geometric adjustment and the period during which they can make to the local land cadastre service observations and claims on these results.
"The duration of availability of results, between one month and three months depending on the number of sheets of plan and the number of owners, is fixed by order of the Minister in charge of the budget.
"The date of entry into force of the adapted cadastral plan geometrically is fixed by prefectoral Decree.
"The prefectural orders are published in the recueil des actes administrative of the prefecture of the Department and displayed in City Hall.
«Art.» 56-5.-owners can request a rectification of the geometrically adapted plan. These claims are presented to the local cadastre. ' Article 52 more on this article...

I.-L' section 1647-0 B septies of the general code of taxes is as follows: «art.» 1647-0 B septies.-I.-a fraction of the rebates granted in application of article 1647 B sexies is updated with the load of Commons and public establishments of inter-communal cooperation to own taxation.
«II.-for the purposes of this article I: "a.-participation due to a year by each municipality and public of inter-communal own taxation cooperation is equal to the sum of the interests calculated for each of the establishments located on its territory under the control of an undertaking not subject to the minimum contribution on the value-added business under article 1586 septies and beneficiary of a rebate I of this article with an established tax mentioned in course of» the same year;
"B. - for each institution, the participation referred to in the present II A is equal to gross individual participation defined at present B 1, taxed under the conditions laid down in 2 and 3.
' 1. the gross individual participation is equal to the product of the net contribution base property of the enterprises of the establishment by the gap defined in III. ''
' 2. where appropriate, gross individual participation is reduced by an amount equal to the product of the sum of the reductions and rebates which was the subject the assessment land companies returning to the municipality or the public establishment of inter-municipal cooperation, with the exception of article 1647 CF tax credit, by the ratio between the gap defined in III of this article and the sum of the tax rates applied to the bases of the institution. ''
"For the purposes of the first paragraph of this 2, the planned adjustment in article 1647 bis is taken into account in proportion to the contributions payable in respect of each establishment of the undertaking.
"3 less individual participation is corrected by a coefficient equal to the ratio between the amount of the relief requested in the following year and granted to the taxpayer and the amount smaller individual interests relating to the establishments of the undertaking concerned. This correction is not applicable when the coefficient is greater than 1.
"III.-A.-1. for each isolated commune the gap mentioned at the II b 1 is equal to the positive difference between: 'a) on the one hand, the communal land premium rate companies applied the taxation considered;"
"(b) on the other hand, the sum of the weighted average rates communal and intercommunal de reference applied in accordance with article 1640 C I, by the relative importance of the bases of land assessment of companies imposed on the title of 2010 on the territory of this municipality.
"2. for each commune member of a public establishment of inter-municipal cooperation to additional taxation which, in 2010, was already a member of such an establishment, the gap mentioned in this section II b 1 is equal to the positive difference between: 'a) on the one hand, the communal land premium rate companies applied the taxation considered;"
' (b) on the other hand, the communal land premium of the companies of reference rate applied in accordance with article 1640 C I. ' 3. for each joint member of a public establishment for intercommunal cooperation to additional taxation which, in 2010, was not a member of such an establishment, the gap mentioned in this section II b 1 is equal to the positive difference between: 'a) on the one hand, the communal land premium rate companies applied the taxation considered;
"(b) on the other hand, the sum of average municipal or intermunicipal premium land of the companies of reference applied in accordance with the article I 1640 C, weighted by the relative importance of the bases of assessment real estate companies imposed under 2010, minoritised intercommunal rate applied the year during which the attachment to the institution of additional taxation-inter-municipal cooperation took effect. ''
«B.-1. for each public institution of inter-communal cooperation to own taxation which the perimeter and the tax system have not changed since 2010, the gap mentioned in 1 b of the II is equal to the positive difference between: 'a) Firstly, the intercommunal land premium rate companies applied the taxation considered;»
' (b) on the other hand, the intercommunal land premium of the companies of reference rate applied in accordance with article 1640 C I. ' 2. for each public institution unique professional taxation perimeter inter-municipal cooperation or tax regime has changed since 2010, the gap mentioned at the II b 1 is equal to the positive difference between: 'a) Firstly, the intercommunal land premium rate companies applied the taxation considered;
"(b) on the other hand, the sum of the average municipal and intermunicipal of land assessment of the companies of reference applied in accordance with article 1640 C I, weighted by the relative importance of the bases of land assessment of companies imposed on the title of 2010 on the territory of hotel.
' 3. for each public institution of inter-communal cooperation to additional taxation from a creation or a merger of public institutions of inter-communal cooperation to own tax which took effect from January 1, 2011, or whose perimeter was amended effective January 1, 2011, the rate variance mentioned in the II b 1 is equal to the positive difference between. : ' a) on the one hand, the intercommunal companies applied the relevant taxation year, land premium increased rate of the average municipal assessment real estate companies applied the year where the creation, merger or change of the contours took tax effect, weighted by the bases of assessment real estate companies imposed in respect of this last year on the territory of hotel; "
"(b) on the other hand, the sum of the average municipal and intermunicipal of land assessment of the companies of reference applied in accordance with article 1640 C I, weighted by the relative importance of the bases of land assessment of companies imposed on the title of 2010 on the territory of hotel.
'4. for public institutions of inter-communal cooperation to additional taxation applying I or II to article 1609 quinquies C, the rules laid down in paragraphs 1 and 2 of the present B shall apply for the determination of gross individual participation relating to institutions located in the area of economic activities or facilities for the production of electricity using the mechanical energy of the wind.
«V.-for the purposes of has and (b): "1 ° communal and intercommunal rates are, as appropriate, increased additional rate applied, in accordance with the first subparagraph of article c, 1609 in favour of trade unions including the municipality or the concerned public inter-municipal own taxation cooperation establishment is a Member;»
«2 ° A Mayotte, the reference to the year 2010 is replaced by the reference to the year 2014 and the reference to the rates applied in accordance with article 1640 C I is replaced by the reference to the rates applied in 2014.»

' IV.-A.-participation charged of the commune or the public establishment of inter-municipal cooperation in taxation for a year-specific cannot exceed the product of bases planned to levy land the companies notified to the municipality or the public establishment of inter-municipal cooperation related to undertakings other than those subject to the minimum value added contribution of enterprises provided for in article 1586 septies benefited. , during the penultimate year preceding the taxation relief pursuant to article 1647 B sexies by rate gap defined in III of this article.
"B.-the amount of participation resulting from has of this IV comes twelfths, provided for in article l. 2332-2 du code Général des collectivités territoriales and the II of article 46 of Act No. 2005-1719 of December 30, 2005 of finance for 2006, paid to the community concerned the year following that in respect of which participation is declining due. ''
"However, this amount is is not updated load Commons and their public institutions of inter-communal cooperation if it does not exceed €50.
"C. - when the amount borne of the commune or the public establishment of inter-municipal cooperation as defined in B exceeds participation due to the title of the year, the difference is subject to a repayment to the benefit of the municipality or public inter-municipal cooperation institution concerned before 31 December of the second year following that in respect of which participation is due. ''
II.-L'article 19 of order No. 2013-837 19 September 2013 on the adjustment of the customs code, the general code of taxes, the book of tax procedures and other tax and customs legislation applicable to Mayotte is repealed.
III. - The I apply from the due participation in the 2016 title.


Article 53 read more on this article...

I. - The general tax code is amended as follows: 1 ° the II c of article 1411 is supplemented by a paragraph worded as follows: 'In the case of creation of common, corrections laid down in the present II c abolished from the year during which the deductions applied in its territory are harmonised.';
2 ° the IV of article 1519 I is supplemented by a paragraph worded as follows: "the second to last paragraphs of this IV apply to common new grouping of municipalities which were located on the territory of several departments or regions or on that of the region of Ile-de-France.";
3 ° the third paragraph of the 1 ° of the article III of the 1609 c h C is supplemented by the words: ", the ninth paragraph III, last paragraph, of the IV and the tenth paragraph of V of article 11 of Act No. 2014-58 from 27 January 2014 to modernize the territorial public action and affirmation of the metropolis and the eighth paragraph of the I and the penultimate paragraph of II and III of section 35 of Act No. 2015-991 August 7, 2015, new territorial organisation of the Republic ";
4 ° article 1638 is amended as follows: has) the third paragraph of the I is supplemented by a sentence as follows: 'By way of derogation from article 1639 A bis, this homogenization may be decided under the same conditions as the recourse to the procedure of gradual tax integration provided for in the first paragraph of the present I.';
(b) in II, the rate: '80% ' is replaced by the rate: '90% '.
5 ° article 1638-0 bis is amended as follows: has) the last sentence of the second paragraph of 1 ° of the I reads as follows: 'the duration of the period of progressive tax integration may be altered subsequently, without the total integration period does not exceed 12 years.';
(b) in the fifth paragraph of the 1 ° I and in the penultimate paragraph of 1 ° of the III, the rate: '80% ' is replaced by the rate: '90% '.
6 ° article 1639 A bis is completed by a V worded as follows: «V.-A.-the new commune or by deliberations concordant taken before 15 October of the year preceding its inception, Commons and, where appropriate, the etablissement public inter-municipal own taxation cooperation involved in its creation take proceedings referred to in the first subparagraph of this article II 1. , as well as the discussions on the application of the first paragraph of the article 1522 I bis.
«B. default proceedings taken pursuant to the A of V, the regime this tax to removal of household waste on the territory of the municipalities participating in the creation of the commune is maintained for a period which may not exceed five years from the year when creating tax takes effect.»
7 ° after article 1639 A c, it is restored a 1640 article worded as follows: «art.» 1640.-I.-the new commune or by deliberations concordant taken before 1 October of the year preceding its inception, Commons and, where appropriate, the etablissement public inter-municipal own taxation cooperation involved in its creation take the proceedings applicable as of the following year its territory in housing tax, property on the built-up properties tax property tax on non built-up properties, land premium business and premium on the value added of companies under article III 1586 h.
«II.-A default proceedings taken under the conditions laid down in this article I: "1 ° the deliberations adopted previously by the municipalities participating in the establishment of the municipality are maintained under the following conditions: ' a) for their time and their proportion when they are taken in application of articles 1382 D, 1382 E, 1383,1383 A, 1383-0 B, 1383-0 BA, 1383 B»»»» , 1383 C, 1383 C a, 1383 ter C, 1383 D, 1383 E, 1383 H, 1383 I, 1384 B, 1384 E, 1388 ter, 1388 d, 1395 A, 1395 A bis, 1395 B, 1395 G, 1464 B, 1464 D, 1465,1465 A and 1465 B, I, I d, I d B, e and f and section 1466 1466 articles I D 1466 e, 1466 F and 1647-00 bis and that these provisions are being implemented or are applicable for the first time in the year when creating tax takes effect;
«b) for the year where the creation of the municipality tax takes effect when they are taken in application of articles 1382 B, 1382 1383 E bis, 1383 G, 1383 (GA), 1383 ter G, 1388 d, 1394 C, 1407 bis, ter and 1411, 1407 of 3 ° of article 1459 and sections 1464,1464, 1464 H, 1464 1464 L. 1469 c 1518 A and 1647 (D);
«2 ° the proceedings taken by the public establishment for intercommunal cooperation subject to the provisions of section 1609 h C and participant in the creation of the new commune the pursuant of article l. 2113-5 of the general code of territorial communities are maintained under the following conditions: 'a) for their time and their unit when they are taken in application of articles 1464 B» , 1464 D, 1465,1465 A and 1465 B, I, I d A I d B, I e and I f and section 1466 articles 1466, 1466 E and 1466 (F) of this code and that these provisions are being implemented or are applicable for the first time in the year when creating tax takes effect;
«b) for the year where the creation of the municipality tax takes effect when they are taken in application of 3 ° of article 1459 and articles 1464,1464 A, 1464 H, 1464 I, 1464 L, quater, 1469 A 1518 A and 1647 D. «» III.-A.-the new commune or, by deliberations concordant taken before 1 October of the year preceding its inception, Commons and, where appropriate, the etablissement public inter-municipal own taxation cooperation involved in its creation take proceedings applicable as of the following year on its territory concerning fees provided for in articles 1528,1529,1530 and 1530 bis.
«B. lack of proceedings taken under the conditions laid down in the A of this III, them deliberations adopted previously by the communes and, where appropriate, by the public establishment of inter-municipal cooperation own taxation participating in the establishment of the municipality are maintained for the year when the creation of the municipality tax takes effect, except those relating to tax under section 1530.»
II. - The general code of territorial communities is amended as follows: 1 ° after article l. 2113-5, inserted an article l. 2113-5-1 worded as follows: «art.» L. 2113-5 - 1.-I.-unless otherwise provided, the new commune or by deliberations concordant taken the year preceding its inception, Commons and, if applicable, the etablissement public inter-municipal own taxation cooperation involved in its creation take the tax proceedings applicable as of the following year its territory in accordance with this code.
"II.-A default proceedings taken under the conditions laid down in the I, tax deliberations adopted previously by the Commons and, where appropriate, by the public establishment of inter-municipal cooperation in own taxation participating in the creation of the municipality are maintained for the year when the creation of the municipality tax takes effect.";
2 ° article l. 2333-4 is supplemented by two well written paragraphs:

"In case of creation of common new carried out under the conditions laid down in section 1 of chapter III of title I of book I of this part, the provisions relating to the tax and the perception of its product that were in force in the territory of each pre-existing municipality are maintained in respect of the year in which the creation of the municipality tax takes effect.
"The deliberations taken in application of this article and article L. 5212-24 by common pre-existing to the common new are reported at 31 December of the year in which the creation of the municipality tax takes effect."
III. - I and II apply to count taxes due in respect of 2016.


Article 54 read more on this article...

Before the last paragraph of article L. 331 - 2 of the code of urbanism, inserted a paragraph worded as follows: "notwithstanding their time originally scheduled, the proceedings mentioned in the ninth paragraph renouncing collect tax, or removing, taken by local councils or, where appropriate, by the deliberative body of the public establishment of inter-communal cooperation involved in the creation of a common new , shall continue to apply only in the first year following that during which the decree establishing the new commune was taken. ' Article 55 more on this article...

3 ° of article L. 331 - 2 of the code of urbanism is complemented by a sentence as follows: "the present 3 ° is applicable to the metropolis of Grand Paris that, effective January 1, 2017;".


Article 56 read more on this article...

In the first paragraph of article L. 331 - 21 of the code of urbanism, the word: 'third' is replaced by: 'fourth.


Article 57 read more on this article...

I. - The general code of taxes is amended as follows: a. - in the first paragraph I of article 1520, after the word: 'service' shall be inserted the words: "collection and treatment of household waste and the waste mentioned in article L. 2224-14 of the general code of territorial communities";
B. - The article 1521 III is amended as follows: 1 ° after 2, there shall be inserted a 2 as follows: '2A. Local councils may exempt from tax the premises available to persons subject to the special levy provided for in article L. 2333-78 of the general code of territorial communities. Mayor communicates to the IRS, before January 1 of the tax year, the list of the premises concerned. » ;
2 ° to 3, the reference: 'and 2' is replaced by the reference: "at 2 bis";
C. - After I of article 1522, there is inserted an I bis reading as follows: 'I bis - by way of derogation from the of this article, the municipalities and their public institutions of inter-communal cooperation may establish incentive share of tax in one or several parts of their territory, under the conditions laid down in 1 II of article 1639 A bis and for a maximum period of five years. At the end of this period, the incentive part is extended to the whole of the territory, unless the municipality or public establishment of inter-municipal cooperation removes it by a decision taken under the same conditions. «II.-L' section L. 2333-78 of the general code of local authorities is as follows: «art.» L. 2333-78.-municipalities, inter-municipal cooperation public institutions and mixed unions may establish a special fee to fund the collection and processing of waste mentioned in article L. 2224-14.
"They are required to Institute it when they have established or the royalty provided for in article L. 2333-76 of the present code or tax removal of household waste in article 1520 of the general tax code.
"They can Institute it if they have instituted the fee provided for in article L. 2333-76. By exception, mixed unions that have instituted this royalty may establish the special fee provided for in this article on a scope limited to their communes and intercommunal cooperation in taxation public institutions own members which, pursuant, respectively, of the II article 1520 and the a of 2 of the VI of section 1379-0 bis of the general tax code were established, and perceive their own account the removal of the garbage fee.
"The special fee provided for in this section overrides, for the relevant waste to that laid down in article L. 2333-77.
"It is calculated on the basis of the importance of the service provided, including the amount of managed waste. However, it can be fixed lump sum manner for the management of small quantities of waste. ' III.-A.-This article shall apply from 1 January 2016.
B. - The deliberations taken pursuant to the second paragraph of article L. 2333-78 of the general code of territorial communities, in the wording prior to this Act, continue to produce their effects as long as they have not been reported.


Section 58 read more on this article...

Article 1636 B h of the general tax code is supplemented by a paragraph worded as follows: 'Legislative Councils may also decide to establish, by decision taken unanimously by the municipal councils, a procedure of gradual smoothing of rates over a maximum period of twelve years allowing term to eliminate differences of rates of tax between all the common members.


Article 59 read more on this article...

Article L. 135 B of the tax procedures book is supplemented by a paragraph worded as follows: ' has effective 2018, tax shall transmit each year to cities and public of intermunicipal cooperation establishments having established tax or tax lump-sum, the list of furnished premises exempt from real estate tax economic application of 3 ° of article 1459 of the general code of taxes. ''


Article 60 more on this article...

I. - V of article l. 3335-1 of the code of local authorities, it is inserted after a VA as follows: "V bis.-A starting in 2015, there is levied on the resources of the Fund a share for the departments which the product premium value added businesses perceived the year of the allocation in accordance with 6 ° of the article the general code 1586 I drop of more taxes by 5% from the year perceived product. prior to the distribution. This levy is operated prior to allocation provided for in this article IV. Eligible departments are allocated on the basis of this share equal to the difference between, on the one hand, 95% of the product's assessment on the added value of companies perceived by the Department the year preceding the distribution and, on the other hand, that received in the year of distribution. This share payments are made monthly from the date on which they are notified. "II. - II of section 115 of Act No. 2014 - 1654 29 December 2014 of finance for 2015 is repealed.


Article 61 more on this article...

Article 1382 of the general tax code is supplemented by a 14 ° as follows: "14 ° facilities and buildings of any kind employed in the production of biogas, electricity and heat by methanisation, carried out under the conditions laid down in article L. 311 - 1 of the rural code and maritime fisheries."


Article 62 read more on this article...

I.-L'article 1396 of the general tax code is amended as follows: 1 ° the II is amended as follows: a) after the word: "amount", the end of the A is deleted;
(b) the second paragraph of B is deleted;
(c) after the B, inserted a (b) bis as follows: "B bis. - for the purposes of A and B, the area used for the calculation of the increase was reduced by 200 square meters. This reduction applies to all Constructible contiguous parcels owned by the same landlord. » ;
d). in the last sentence of the C, references: 'in articles l. 2332-2 and l. 3332-1-1"are replaced by the reference: 'in article l. 2332-2";
e) the first subparagraph of 2 of the D is supplemented by the words: ", which shall be entered on the corresponding functions referred to in article l. 2332-2 of the general code of local authorities."
2 ° the same II, in the version resulting from the 1 ° of the present I is amended as follows: has) the A is amended as follows:-at the end, the words: ' 25% of its amount"shall be replaced by the words:"to a standard value set at €3 per square metre. "
-It is added a paragraph worded as follows: "However, the municipality or the competent local urbanism plan public inter-municipal own taxation cooperation institution may, by a decision taken under the conditions laid down in article 1639 A bis I, modulate this standard value in the limit of €1 to 5 per square metre, whichever is a whole number. ';
(b) the BA is supplemented by a paragraph worded as follows: "the municipality or, where appropriate, for the increase in the A, the competent local urbanism plan public inter-municipal own taxation cooperation institution may, by a decision taken under the conditions laid down in article 1639 A bis I, remove this reduction."
II.-A.-the 1 ° of the I shall apply from taxes established under by 2016.
B. - 2 ° of the I shall apply from taxes established under by 2017.

III. It is granted on the levy of property tax on the properties not built established the title of 2015, a rebate equal to the fraction of assessment resulting from the lump sum increase fixed at €5 per square meter under A du II of article 1396 of the general tax code, as prior to this Act drafted.
These rebates are borne by the beneficiary of the increase and blamed on the functions referred to in article l. 2332-2 of the general code of territorial communities.


Article 63 more on this article...

After 4 ° of section 1451 of the general tax code I inserted a 5 ° as follows: "5 ° companies producing biogas, electricity or heat by methanisation and meets the conditions laid down in article L. 311 - 1 of the rural code and maritime fishing.»


Article 64 more on this article...

The fourth paragraph I of article 1647-00 bis of the general tax code is supplemented by a sentence as follows: "When these statements are subscribed out of time, the rebate is granted for the remainder after December 31 of the year of subscription."


Article 65 read more on this article...

The book of tax procedures is amended as follows: 1 ° the II of section II of chapter III of title II of part I is supplemented by article L. 135 ZD worded as follows: «art.» L. 135 ZD. - Agents of the tax administration shall transmit each year to officials of the prefectural services called to hear requests for the allocation of the compensation fund for tax on value added information relating to taxable persons to the tax on the added value of territorial communities, groups and institutions in the territorial jurisdiction of the prefecture , at the rate of the activities they carry out.
'Agents of the General Directorate of public finance shall transmit to officials of the prefectural services referred to in the first subparagraph the information necessary for the assessment of these applications.';
2 ° in the second paragraph of article L. 113 after the reference: "L. 135 O,", is inserted the reference: "L. 135 ZD,".


Article 66 read more on this article...

I.-L'article 6 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of traders and older craftsmen is amended as follows: 1 ° at the beginning, is added the words: "I.";
2 ° are added two sentences thus written: "in the event of incomplete operations during the previous year, the turnover achieved by the person liable is annualized to evaluate compliance with the €460 000 threshold referred to in article 3 and to determine the rate of tax. The amount of the fee is calculated in proportion to the duration of the operation. » ;
3 ° is added an II as follows: "II. - termination of operations, current year, governing retail trade mentioned in the first subparagraph of article 3 is a generator of tax.
"Each operator who ceases his activity during the year is liable to pay the tax referred to in article 3 to this title, in proportion to the duration of its operations the year of termination.
"For the calculation of the tax, the turnover achieved by the person liable is annualized to assess compliance with the €460 000 threshold mentioned in article 3 and determine the rate of tax. The surface to be taken into account for the tax due in respect of the discontinuance is the mentioned that article 3 on the day of termination.
'The expected multiplier in the fifth paragraph of article 77 of law No. 2009 1.2.4.1 - 1673 by December 30, 2009, 2010 finance applicable to tax is that in force on the date of the discontinuance.
"The tax is declared and paid before the 15th day of the sixth month following the termination of operation."
II. - The I shall apply from 1 January 2016.


Article 67 more on this article...

I. - The first paragraph of article 8 of Act No. 2004-639 of July 2, 2004 dues reads as follows: 'goods imported free of duty and taxes get a franchise of dock dues.'
II. - The I shall apply to operations for which the operative event occurred from July 1, 2015.


Article 68 more on this article...

2 ° of the II of article 10 of Act No. 2004 - 639 of July 2, 2004 relating to the granting of sea reads as follows: "2 ° or when delivered under 2 ° of section I 1 of this Act for the products which were the subject of a transformation under a suspensive procedure referred to in articles 158 to 158 D and 163 of the customs code."


Article 69 more on this article...

II of article 34 of the adaptation of the Customs Ordinance No. 2013-837 19 September 2013, the general code of taxes, the book of tax procedures and other tax and customs legislation applicable to Mayotte is amended as follows: 1 ° after the table constituting the second paragraph, inserted a paragraph as follows: 'from 2015. the amounts of the municipality of the guaranteed total allocation distribution are updated according to the criteria laid down in articles 47 to 49 of the Act No. 2004-639 of July 2, 2004 relating to the granting of sea. » ;
2 ° the third paragraph reads as follows: 'From the year 2015, the amount of dues which benefits the Department of Mayotte is capped at €24 588 072.';
3 ° in the last paragraph, the words: "perceived in 2014" and the words: ", in 2015," shall be deleted.


Article 70 more on this article...

I. - It is collected, on an exceptional basis, in 2015, EUR 50 million from the resources of the National Fund of solidarity for autonomy traced within the section mentioned in V of section 14-10-5 of the code of social action and families. Recovery, litigation, guarantees and sanctions relating to this levy are governed by the rules applicable to the payroll tax.
This levy is allocated to a Fund for outstanding support for the departments experiencing a particularly degraded financial situation, particularly because of the weight of their social spending. This Fund is managed by the National Fund of solidarity for autonomy on behalf of the State.
II. - The appropriations of the funds are allocated to the departments that meet the following two cumulative criteria: 1 ° benefit from a rate of gross savings less than or equal to 7.5%, as is apparent from the accounts for the year 2014. Of a Department gross saving rate is equal to the ratio between, on the one hand, the difference between actual operating revenue and the actual operation, and on the other hand, the actual operating revenue. Operations related to depreciation, provisions and disposals of capital assets are not taken into account for the definition of revenue and actual operating expenditures;
2 ° benefit from a rate of social spending, reported to the Department operating expenses, greater than or equal to the average of the rates of the departments. This share is determined according to the ratio between, on the one hand, expenditure on the income of active solidarity defined in article L. 262 - 1 of the code of social action and families, to the allowance personalized autonomy defined in article L. 232 - 1 of the code, the provision of compensation for disability defined in article L. 245 - 1 of the code and the allocation of compensatory for third person mentioned in article L. 245-1 in the wording prior to Act No. 2005-102 of 11 February 2005 for equal rights and opportunities, participation and citizenship of persons with disabilities, found in the accounts management for the year 2014 and, on the other hand, the amount of actual operating expenditures as defined in the 1 ° of this II.
III. - The exceptional support Fund consists of two sections of an amount of 25 million euros each.
1. the allocation to each eligible Department with the title of the first section is determined on the basis of an index. This index is equal to the ratio between, on the one hand, the population of the Department and, on the other hand, the gross savings rate calculated at the 1 ° of the II. Do not receive this first part departments where the rate of mutation for remuneration is less than 4.50% January 1, 2015.
2. the allocation to each Department eligible for the title of the second section is determined according to the ratio between, on the one hand, the total number of beneficiaries of active solidarity revenue, the custom of autonomy allocation, the allocation of compensatory for third person and the provision of compensation for disability and, on the other hand, the population of the Department.
The population to take into account is that calculated in accordance with article l. 3334-2 of the general code of local authorities for the year 2014.
The number of beneficiaries of the solidarity income enables assigned by the departments in accordance with article L. 262 - 13 of the code of social action and families is the one found at 31 December 2013 by the Minister of Social Affairs.
The number of beneficiaries of the allowance for autonomy mentioned in article L. 232 - 1 of the code took into account is found at 31 December 2013 by the Minister of Social Affairs.

Taken number in account of beneficiaries in the delivery of disability compensation referred to in article L. 245 - 1 of the code and the compensatory allowance for third person mentioned in article L. 245 - 1, as drafted prior to Act No. 2005-102 February 11, 2005 above, is that to 31 December 2013, as identified by the National Fund of solidarity for autonomy.


Article 71 more on this article...

I. - in respect of the municipal tax on the final consumption of electricity referred to in article l. 2333-2 du code Général des collectivités territoriales, when the multiplier resulting from the last deliberation, before October 1, 2015, the municipality or public inter-municipal or Department which substituted cooperation does not match one of the values mentioned in the second paragraph of article L. 2333-4 or where applicable, in the third paragraph of article L. 5212-24 of the same code, in their editorial resulting from article 37 of the Act No. 2014-1655 December 29, 2014 amendment for 2014 finance, the multiplier applicable in respect of the consumption of the year 2016 is the one referred to in the paragraphs whose value is immediately below that which results from this deliberation.
II. in respect of the tax Department on the end-use of electricity referred to in article l. 3333-2 of general code of local authorities when the multiplier from the last deliberation took place before October 1, 2015, the Department does not match one of the values mentioned in 3 of article l. 3333-3 of the same code, in the version resulting from article 37 of the Act No. 2014-1655 29 December 2014 supra the multiplier applicable in respect of the consumption of the year 2016 is mentioned in the same 3 whose value is immediately below that which results from this deliberation.
III. - I and II shall apply from 1 January 2016.


Section 72 more on this article...

I. - General code of taxes is amended as follows: 1 ° the article 302 D III is amended as follows: has) 2 is complemented by four paragraphs thus written: "by way of derogation from the first paragraph from this 2, authorized warehousekeepers exempt from deposit pay the tax: ' has) no later than September 10 following the end of the wine year for authorized warehousekeepers producing wine products covered by European regulations relating to the common organisation of the markets of agricultural products;
«b) at the latest on 10 January of the calendar year following that in respect of which the liquidation of tax was made in application from 1, for other warehousekeepers authorized;
'(c) has the date fixed at 1 in the choice of the authorized warehousekeepers exempt from deposit which perform the return electronically and pay the tax by online payment.';
b) 3 and 4 read as follows: "3. the authorized warehousekeepers provided bail bond whose annual production volume and the annual amount of excise duties payable are less than thresholds set by Decree on the basis of the nature of the production liquidate and pay the tax: 'a) not later than the tenth day of the second month following the end of the wine year» for the warehousekeepers authorized producing wine products governed by the European regulations on the common organisation of the markets of agricultural products, on the basis of a statement of the quantities of products released for consumption during the 12 months preceding the end of the wine year;
«b) no later than the tenth day of the second month following the end of accounting materials, for others warehousekeepers authorized, on the basis of a statement of the quantities of products released for consumption during the 12 months preceding the end of the year.
'4. an order of the Minister in charge of the budget fixed the template and content of mentioned declarations 1 and 3.';
2 °. III of article 302 D bis is completed by two sentences thus written: "this statement is made by electronic means. However, the operators who do not have the lack of coverage of the place where they are established by one or several networks providing access to electronic communications, an information system allowing access to the internet, establish their paper return. » ;
3 ° the last paragraph of article 572 is supplemented by two sentences thus written: "this statement is made by electronic means. However, the tobacconists who are not, due to the lack of coverage of the place where is located their flow by one or several networks providing access to electronic communications, an information system allowing access to the internet, establish their paper return. » ;
4 ° article 1649 quater B c is supplemented by a read VII: "VII.-statements or statements mentioned in the 1 and 3 of article III 302 D, in the second paragraph I of article 302 ter H, in the second paragraph of II of article 520 A, in the second paragraph of article 575 C and articles 568,1618 septies and 1619 as well as the declarations relating to tax on gambling under section 1559 and circles are. entered into by electronic means. Operators who do not have the lack of coverage of the place where they are established by one or several networks providing access to electronic communications, an information system allowing access to the internet, establish these declarations or statements on paper. » ;
5 ° article 1698 D reads as follows: «art.» 1698 d. - The payment of duties, taxes, surcharges, taxes, contributions or contributions referred to in articles 402 bis, 403,438,520 A, 527,564 d, 568,575,575 (E) bis, bis 1559,1582,1613, 1613 bis A, ter 1613, 1613 c, 1618 septies and 1619 of the present code and in article L. 245 - 7 of the code of social security which the total amount due exceeds €50,000 must be made by wire transfer directly operated on the Treasury account opened in the books of the Bank of France.
'Operators subject to the obligation of invoicing provided in article 1649 VII c B c pay duties, taxes or taxes corresponding by online payment.';
6 ° the article 1798 I shall be supplemented by a 5 ° as follows: «5 ° failure to fulfil obligations mentioned in III of article 302 D bis, in the last paragraph of article 407 and the second subparagraph of article 572.»
II. - 1 ° to 5 ° of the I shall apply from 1 January 2016.
2 ° to 4 ° of the I shall apply from a date fixed by order, between 1 January 2018 and December 31, 2019.
6 the I ° applies to declarations which the obligation of deposit maturing from January 1, 2016.


Section 73 read more on this article...

I. - The customs code is amended as follows: 1 ° to the first subparagraph of article 284 bis, the word: 'persons' shall be inserted the words: «and those referred to in article 284 B»;
2 ° after article 284 bis A, there shall be inserted an article 284 bis (b) worded as follows: «art.» 284 bis b-special on certain road vehicles tax is not applicable to the following vehicles: "1 ° special equipment, vehicles and agricultural equipment, such as agricultural tractors, machinery agricultural railcars, trailers and agricultural semi-trailers, machinery or agricultural instruments, as well as the forest and public works material, as defined in chapter I of title I of Book III of code of the road;
«2 ° vehicles exclusively used for ITC in construction sites or businesses even though, on the occasion of such carriage, these vehicles cross the highway;
«3 ° vehicles intended for sale or carrying out tests, put into circulation by the manufacturers, dealers or repairers, subject to special registration, provided that they do not transport goods or objects of payload;
«4 ° vehicles of national defence, emergency preparedness, utilities of fight against fires, other public services relief and the forces responsible for the maintenance of order;
«5 ° until December 31, 2019, when used in the context of public and industrial works: ' a) the lifting and handling gear motor, such as cranes mounted on road chassis;
"(b) the pumps or mobile pumping stations permanently mounted on road chassis;
'c) mobile motor-compressors groups permanently mounted on road chassis;
"(d) the concrete mixers and concrete pumps permanently mounted on road chassis, with the exception of the drum mixers used for the transport of concrete;
«e) mobile generators groups permanently mounted on road chassis;
'f) mobile drilling machines permanently mounted on road chassis.';
3 ° the I of article 284 is amended as follows: a) in the first paragraph 1, the word: 'quarter' twice, is replaced by the word: 'semester '.
(b) the second paragraph of 1 table reads as follows: "category of vehicles authorized TOTAL weight supports or rolling stock authorised total weight (in tonnes) rates per SEMESTER (in euros) equal or higher to and lower pneumatic suspension of l'(delesde) axle (s) engine (s) other systems of suspension of l'(delesde) axle (s) engine (s) i. - carrying motor vehicles) (axles 12-62 138 b) (has three axles 12-112 174 c) has four axles and. plus 12 27 74 114 27 - 182 270

«(II.-Véhicules_articulés_composés_d'un_tracteur_et_d'une_semi-remorque_a) tractor-trailer axle 12 20 8 16 20 - 88 154 b) semi-trailer with two axles 12 27 58 86 27 33 168 234 33 39 234 354 39 - 314 466 c) trailer three axle and over 12 38 186 258 38 - 258 350 III. - trailers (regardless of the number of axles) 16-60 60 ";
(c) the last subparagraph of 1 is deleted;
(d) it is added a 3 worded as follows: "3. If a subject vehicle is operated only during part of the semester, the person liable may request a regularization based on semi-annual rate in proportion to the time of circulation, calculated in months. Each fraction of a month is counted for a whole month. » ;
4 ° article 284 c as amended: has) at the beginning of the first paragraph of the 3, the words: 'when the tax is recovered on the basis of the quarterly rate,' shall be deleted;
(b) it is added a 6 worded as follows: "6. any winding-up resulting from a reduction of the tariff or the application for a share of the half-yearly tariff is rounded to the nearest euro. Equal to 0.50 euro fraction is counted for 1. "II. - the I applies to tax effective July 1, 2016.


Article 74 more on this article...

I. - The customs code is amended as follows: a. — 10 of the I and II of article 266 7 sexies, 10 of article 266 f and 9 of article 266 g are repealed;
B. ' article 266 h is amended as follows: 1 ° the A of 1 is amended as follows: has) in the first subparagraph, the words: "non-hazardous mentioned» are replaced by the words:"approved in a storage or thermal treatment of non-hazardous waste facility mentioned. "
(b) a is amended as follows:-at the beginning of the first paragraph, the words: 'Approved non-hazardous waste' are replaced by the words: "waste approved";
-third through fifth paragraphs are replaced by four paragraphs thus written: "the territory of Guadeloupe, Martinique and Réunion, the rates referred to in the present a table from 2016 are multiplied by a coefficient of 0.75.
"The territory of Guyana, for waste received in an accessible by land, the rate non-hazardous waste storage facility of the fee is set at €10 per tonne until December 31, 2018, and for waste received in a non-accessible by land non-hazardous waste storage facility, the tax rate is set at €3 per tonne until 31 December 2018.".
"The territory of Mayotte, for waste received in a non-hazardous waste storage facility, tax rate is fixed at €0 per tonne until December 31, 2017, and then at €10 per tonne in 2018.
'From 2019, the territory of Guiana and Mayotte, rates referred to in the present a table are multiplied by a coefficient equal to 0.4.';
-at the end of the second sentence of the last paragraph, the words: «in the same proportion that the upper limit of the first tranche of the income tax» are replaced by the words: "each year, in a proportion equal to the growth rate of the price index for consumption excluding tobacco of the penultimate year ';
(c) b is amended as follows:-at the beginning of the first paragraph, the words: 'Approved non-hazardous waste' are replaced by the words: "Waste approved" and after the words: 'of waste', shall be inserted the words: 'non-hazardous ';
-the second sentence of the last paragraph reads as follows: "it is, from January 1, 2016, revalued each year in a proportion equal to the growth rate of the price index for consumption excluding tobacco of the penultimate year.";
2 ° the table in 1 B is amended as follows: has) A the second line of the first column, the words: 'Approved hazardous waste' are replaced by the words: "waste approved";
(b) the last row is deleted;
3 ° c of the 1A is repealed;
C.L. ' article 266 decies is amended as follows: 1 ° to 3, the words: "disposable plastic carrier bags," shall be deleted and the references: ', 6 and 10' are replaced by the reference: "and 6";
2 ° to the first paragraph of the 6, references: ', 6 and 10' are replaced by the reference: "and 6";
D. ' article 266 undecies is amended as follows: 1 ° the first subparagraph is amended as follows: has) A the first sentence, the words: 'this article due as of the year 2009' are replaced by the reference: ' article 266 sexies '.
b) takes the last sentence, the references: ', 6 and 10' are replaced by the reference: "and 6";
2 ° after the second paragraph, inserted a paragraph as follows: "Declarations subscribed by electronic means, the declaration is sent and the first installment is paid on 31 May at the latest.";
3 ° after the third paragraph, inserted a paragraph as follows: 'When the amount of the tax due is greater than €100,000, the declaration is underwritten by electronic means and tax and instalment payment by online payment.';
4 ° the ninth preambular paragraph reads as follows: "when the amount of the tax due is between 7 600 and €100,000, the payment of the fee is made by bank transfer directly operated on the Treasury account opened in the books of the Bank of France. Below €100,000, the payment may be made by online payment if the declaration was underwritten by electronic means. » ;
5 ° at the first sentence of the penultimate paragraph, the words: "of the obligation laid down in the preceding paragraph" are replaced by the words: "of the terms of payment provided for in this article."
E. - in the first paragraph of article 268 ter, the words: ' tax provided for in article 266 sexies and ' shall be deleted;
F. article 285 sexies, the words: «taxes provided for by articles 266 sexies and 266 sexies A» are replaced by the words: 'tax provided for in article 266 sexies.
II.-L'article 266 undecies of the customs code, in the version resulting from article I, is amended as follows: 1 ° the second sentence of the first subparagraph, the date: "30 April" is replaced by: '31 May ';
2 ° the second subparagraph is amended as follows: a) at the beginning of the first sentence, the words: "those liable to pay deposit, to no later than 30 April of each year," shall be deleted;
(b) after the word: 'previous', the end reads as follows: "is underwritten by electronic means, no later than 31 May of each year.";
3 ° A the first sentence of the sixth paragraph, the words: "which transmit the declaration of tax due in respect of the previous year by electronic means" shall be deleted and the word: «this» is replaced by the word: «the»
4 ° the eleventh preambular paragraph reads as follows: "the payment of the fee and payments shall be made by online payment.;
5 ° the third and fifth paragraphs shall be deleted.
III.-A article L. 151 - 1 of the environment code, the reference: ', ter 268 ' is deleted.
IV.-A.-the I and III shall apply from 1 January 2016.
B. - The II shall apply from 1 January 2017.


Article 75 more on this article...

I.-L'article 266 m of the customs code is amended as follows: 1 ° to the I after the first occurrence of the word: 'index', shall be inserted the words: '20 and the index ";
2 ° the II is supplemented by a sentence as follows: 'For resumed non-road diesel to index 20, only half of the updates for consumption in France is subject to this additional levy.';
3 ° in the fourth paragraph of the III, with the word 'road', shall be inserted the words: 'and non-road '.
II. - The I applies to fuels released for consumption from 1 January 2016.


Article 76 more on this article...

After the word: 'agriculture', the end of the last paragraph of the article III of the 266 m of the customs code is worded as follows: 'fixed the list of raw materials for producing biofuels, which can be taken into account for the double of their real value expressed as a quantity of renewable energy, as well as the terms and conditions of this taking into account , particularly as regards traceability requirement. ' Article 77 more on this article...

Article 220 g of the general tax code is supplemented by a read VII: "VII. - the benefit of the tax I mentioned in credit is subject to compliance with article 53 of Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty."


Rule 78 read more on this article...

General tax code is amended as follows: 1 ° at the end of the 4 ° of article 199 ter (b) II (1) of the II of article 199 ter C, 4 ° of article 199 ter D, e of the article 199 l-0 B I II of the second sentence of the sixteenth paragraph III of article 220 g, in the first paragraph I of article 235 ter ZCA , in the first paragraph of article 244 c II k B, paragraph 1 of the 1 I of article 885 (I) ter and at the end of the 1 ° of articles 1464 I, 1464 L II and 1 ° of the article 1599 II d (b), the words: ' (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (regulation. General block exemption regulation)"are replaced by the words:"(EU) No. 651/2014 Commission on June 17, 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty";
2 ° the IV of article 44 d is amended as follows: a) the first subparagraph is deleted;

(b) at the beginning of the second paragraph, the words: "for years ending after January 1, 2014," shall be deleted;
3 ° (a) the second sentence of the eighth paragraph II of article 44 l in V of article 244 c E, the second sentence of the eighth paragraph of article 1383 I and the second sentence of the fifth paragraph of the I d B of section 1466 (A), the words: "13 of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88. of the Treaty (general block exemption regulation)"are replaced by the words: '14 of the Regulation (EU) No. 651/2014 the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty';
4 ° in bis III of article 220 g, the words: ' (EC) No 800/2008 of the Commission on August 6, 2008» are replaced by the words: "(EU) No. 651/2014 the Commission of 17 June 2014."
5 ° the 4 of article 238 bis as amended: has) in the first subparagraph, the words: "1 of article 12 of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation)" are replaced by the words : "3 of article 17 of Regulation (EU) No. 651/2014 the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty";
(b) at the 3 °, the words: ' 15 of Regulation (EC) No 800/2008 of the Commission on August 6, 2008» are replaced by the words: "17 of Regulation (EU) No. 651/2014 the Commission of 17 June 2014."
6 ° in the sixteenth paragraph II of article 244 c k B, the words: ' 30,31,33 and 34 of Regulation (EC) No 800/2008 of the Commission, August 6, 2008» are replaced by the words: ' 2.25-30 and 1, a of the 2 and 3 of article 28 of Regulation (EU) No. 651/2014 the Commission on June 17, 2014.


Article 79 more on this article...

I.-L'article 278 bis of the general code of taxes is amended as follows: 1 ° to 3 °, the words: «.» These provisions do not apply to equidae-related operations when they are not normally"are replaced by the words:"and which are normally ";
2 ° 3 ° bis is supplemented by a d which reads as follows:'d) products of horticulture and floriculture of ornament has not undergone any processing;'.
II. - I shall apply to the operations which the operative event occurs as from 1 January 2016.


Article 80 more on this article...

I. - The F of article 278-0 bis of the general code of taxes is amended as follows: 1 ° the 1 ° is completed a sentence as follows: "this exception is not applicable to institutions affiliated to the national Centre of the song, variety and jazz;";
2 ° to 2 °, the words: 'exclusively access to given concerts' are replaced by the words: "access to original interpretations of musical works requiring the physical presence of at least one entertainer receiving compensation.
II. - The I shall apply from 1 January 2016.


Section 81 read more on this article...

Article 217 g of the general tax code is amended as follows: a. - the I is amended as follows: 1 ° A first sentence of 2 °, after the words: 'professional capital investment fund', shall be inserted the words: ", free partnership companies."
2 ° A the second sentence of even 2 ° after the words: 'The assets of the Fund', shall be inserted the words: ", free partnership society ' and the reference: 'III' is replaced by the reference: 'A du III 1 °";
3 ° the last paragraph is amended as follows: has) the words: ", during their period of investment," shall be deleted;
(b) are added three sentences thus written: "the realization of this obligation is appreciated over the life of the Fund or in the ten years following the redemption by the venture capital company or free Partnership Corporation. The issuance of securities, units or shares which will be subscribed after the redemption must be laid down in the plan of the small and medium business benefiting from the redemption. The commitment of the Fund or the company to proceed with the required level of subscriptions is formalized by a declaration to the tax authorities upon redemption. » ;
B. - The last two paragraphs of the II are replaced by six well written paragraphs: «4 ° which meet either of the two conditions mentioned in the c of 1 ° of article L. 214 I - 30 of the monetary and financial code to be characterized as innovative companies within the meaning of Regulation (EU) No. 651/2014 Commission on June 17, 2014, supra;
«5 ° which meet one of the following two conditions: ' a) they exert their activity in any market;
"(b) they operate on a market, whatever it is, less than ten years after their first commercial sale within the meaning of Regulation (EU) No. 651/2014 the Commission on June 17, 2014, supra. If the company appealed to the organization mentioned in the last paragraph of the c of 1 ° of article L. 214 I - 30 of the latter code monetary and financial to demonstrate its innovative character, sets the date of the first commercial sale. Otherwise, this ten-year period is counted from the beginning of the year following that during which the turnover of the company exceeded the first €250,000.
"The conditions referred to in the first subparagraph and 1 ° to 5 ° of this II shall be assessed on the date of the subscription or redemption. By way of exception, in the case of the subscriptions referred to in the last paragraph of the I Fund or the company's commitment to achieve as a result of a buyout, these conditions are considered fulfilled at the date of the subscriptions if they were on the date of redemption.
"However, when securities, units or shares of a small or medium company complying with the conditions laid down in 2 ° of this II on the date of the subscription or redemption are admitted to trading on a regulated market or a multilateral trading system french or foreign subsequent to this date, they continue to be taken into account for the assessment of the percentages mentioned in 2 ° of the I only during a period of five years from their admission."
C. - The last paragraph of 1 of the III is amended as follows: 1 ° at the first sentence, after the references: '2 ° or 3 ° of the I', shall be inserted the words: "or a free partnership company mentioned in 2 ° of the I when it has delegated the management of its portfolio to a portfolio management company," and after the words: "the Manager of the Fund." , are inserted the words: "or the free Partnership Corporation."
2 ° a the second sentence, after the words: "of the assets of the Fund" shall be inserted the words: "or free Partnership Corporation" and after the words: "in which fund ', shall be inserted the words:"or free Partnership Corporation. "
D. - The IV is supplemented by a paragraph worded as follows: ' by way of derogation from the first subparagraph of this IV, an affiliate of a group within the meaning of article 223 A, the value of securities, units or shares that may be subject to depreciation provided for in this article I can exceed 1% of the assets of this company, provided that the value titles. units or shares held by all members of the Group companies that are subject to depreciation does not exceed 1% of the sum of the total of the assets of the companies in the Group at the end of the year. » ;
E. - 1 ° of VI, the words: 'or the professional equity fund' shall be replaced by the words: ", professional capital investment fund or free Partnership Corporation.


Article 82 more on this article...

I. - Article 119 quater of the general tax code, it is inserted after a section 119 d as follows: «art.» 119. d-the withholding tax provided for in article 119 2 is not applicable to products distributed to a moral person who justified from the debtor or the person who ensures the payment of these revenues that, in respect of the fiscal year during which she perceives these distributions, it meets the following conditions: "1 ° place of effective management and. , as appropriate, the establishment in the result of which distributed products are included are located in a Member State of the Union European or in a State or territory having concluded with the France a convention administrative to combat tax evasion and fraud assistance and are subject, in that State or territory, to the tax of that State or territory.
"2 ° its income or, where appropriate, that of establishing stable in the result of which distributed products are included, calculated according to the rules of the State or territory where is located the Centre of effective management or permanent establishment, is insufficient;
«3 ° it is, at the date of the distribution, the object of a comparable to the mentioned procedure in article L. 640 - 1 of the commercial code. In the absence of existence of such a procedure, it is, to this date, in a State of cessation of payments and its recovery is clearly impossible. "II. - the I applies to income received from January 1, 2016.


Article 83 read more on this article...

I. - The second sentence of the last paragraph of article 187 of the general code of taxes 1 reads as follows:

"However, the persons referred to in the penultimate subparagraph of this 1 may request repayment of the excess of the amount of the withholding tax actually paid in excess of the difference between, on the one hand, the amount of tax which would result from the application of section 197 was the sum of the incomes referred to in the first paragraph of article 117 bis and other income from French source imposed in accordance with section 197 (A) in respect of the same. year and, on the other hand, the amount of the tax established under the conditions laid down in article 197a on this other income. "II. - the I applies to income received from January 1, 2016.


Section 84 read more on this article...

I.-L'article 575 of the general tax code is amended as follows: 1 ° the third subparagraph is amended as follows: a) the first sentence is supplemented by the words: "from products";
(b) the second sentence is thus amended:-the word: 'special', shall be inserted the words: 'is expressed in amount. "
-After the words: "thousand grams", the end reads as follows: "within the same group of products.';
2 ° the fourth preambular paragraph reads as follows: 'the rate of the proportional share as well as the amount for thousand units or one thousand grams on the specific part are laid down, by group of products, in article 575a.';
3 ° in the sixth paragraph, the words: 'and the class of reference prices are established' are replaced by the words: "is established" and the words: "Minister responsible" are replaced by the words: "spouse of the Ministers responsible for health and";
4 ° the last three paragraphs are replaced by a paragraph worded as follows: "the amount of duty applicable to a group of products consumption cannot be less than a minimum of perception per thousand units or one thousand grams. The minimum of each of the groups of products listed in article 575a may be increased within the limit of 10% for all tobacco of a group references, by order joint Ministers of health and the budget. "II. - I shall apply to the operations which the operative event occurs as from 1 January 2016.


Section 85 read more on this article...

I. - Articles 39 h and 41 bis of the general code of taxes are repealed.
II. - The I applies to fiscal years beginning January 1, 2016.


Article 86 read more on this article...

2 ° of the I of section 302 1 D of the general code of taxes is amended as follows: 1 ° (b), the word: 'Decree' is replaced by the words: 'Decree of the Minister in charge of the budget' and the words: "physically recorded and duly tracked accounting" shall be replaced by the words: "duly tracked in stock."
2 ° the seventh subparagraph is deleted.


Article 87 more on this article...

I.-L'article 568 bis of the general code of taxes is amended as follows: 1 ° to the first sentence of the first subparagraph, in the penultimate paragraph and three occurrences of the last paragraph, the year: "2016" is replaced by the year: "2018".
2 ° a the second sentence of the third paragraph, the year: "2014" shall be replaced by the year: "2017".
II. - The I applies to 1 January 2016.


Article 88 read more on this article...

I.-L' section 1601 of the general code of taxes is amended as follows: a. - second to ninth paragraphs are replaced by four paragraphs thus worded: "the proceeds of this tax is allocated to each of the beneficiaries referred to in the first paragraph as well as the beneficiaries referred to in article 1 of Act No. 48-977 of June 16, 1948 on the fee to cover costs of Chambers of trade applicable in the departments of Bas-Rhin. Haut-Rhin and Moselle, within the limit of an individual ceiling fixed to respect the general ceiling to I of article 46 of law No. 2011-1977 December 28, 2011 finance for 2012 for the Chambers of trades and crafts.
"This individual ceiling is obtained for each of these beneficiaries, by allocating the amount provided for in article 46 of law No. 2011 I - 1977 28 December 2011 supra in proportion to emissions, for the benefit of the beneficiary, additional to the land assessment fee companies contained in the roles generals of the previous year. ''
"For each of the beneficiaries, with the exception of the Assembly permanent Chambers of trades and crafts, this individual ceiling is then decomposed into two sub-ceilings obtained by distributing its amount in proportion to emissions from additional fee to the land assessment companies in general the previous year in the title roles, on the one hand, a and b of this section and. on the other hand, c.
'Notwithstanding the II of article 46 of Act No. 2011-1977 28 December 2011, individual ceilings focuses on emissions related to the roles of the year of collection without taking account of this tax-related rebates and refunds.';
B. - in the second paragraph of b, after the words: 'investment', shall be inserted the words: "object with the pooling of the administrative functions and the restructuring of the network".
II. - This section enter into force 1 January 2016.


Article 89 more on this article...

IV of article 46 of law No. 2011-1977 December 28, 2011 finance for 2012 is complemented by a sentence as follows: "this present annex also the amount of resources subject to cap in respect of the fiscal year preceding the year of reference, the amount of the ceiling applied and the amount of the repayment to the general budget referred to in A of III in performance at this year."


Article 90 more on this article...

The environment code is amended as follows: 1 ° in article l. 213-11-11 and in the last paragraph of article L. 213 - 19, the words: "where it is unable to pay as a result of gene or indigence" are replaced by the words: "in the manner provided for in article 247 of the book of tax procedures";
2 ° the articles l. 213-11-11 and L. 213 - 19 are supplemented by a paragraph worded as follows: "the accounting officer may grant discounts total or partial of the surcharges for late payment and costs of prosecution, on the same terms. These discounts are granted with the agreement of the deliberative body if they are of an amount greater than a threshold determined by the latter. ' Article 91 more on this article...

I. - The general code of taxes is amended as follows: 1 ° 3 of article 272 is amended as follows: a) after the word: 'goods', shall be inserted the words: "or in the provision of services."
(b) are added the words: "or this benefit."
2 ° the second paragraph 4 bis of article 283 is supplemented by the words: "or for the same service.
II. - 2 ° of the I of article L. 16 - 0 BA of the book of tax procedures, after the word: 'goods', shall be inserted the words: "or to the provision of services".


Article 92 more on this article...

I. - The customs code is amended as follows: 1 ° the first paragraph of article 354 reads as follows: "subject to article 354, the right to Rechallenge is exercised within a period of three years, effective of the operative.";
2 ° after article 354, are inserted articles 354 bis, ter and 354 354 c thus written: «art.» 354. bis - the right of recovery provided by 1 of article 103 of Regulation (EU) No. 952-2013 of the European Parliament and of the Council of 9 October 2013 establishing Customs Union, apply to the customs debt set by 18,20 and 21 of section 5 of the regulations, is increased to five years in the case provided for in article 103 of regulation 2.
"In addition to the cases of suspension referred to in article 103 of the regulations 3, the rights referred to in the first paragraph of this section is interrupted by a record of customs notification, until the tenth year following that in respect of which the rights are due. ''
«Art.» 354. ter - even if delays provided for in sections 354 and 354 elapsed, omissions or shortcomings of offences constituting tax having for object or result the non recovery and legal fees, revealed by proceedings or proceedings before the administrative courts, can be repaired by the administration of the Customs until the end of the year following that of the decision which concluded the proceeding and at the latest until the end of the tenth year following that in respect of which the tax is due.
«Art.» 354 c. - for the purposes of articles 354-354 ter, the Customs officers implement the powers provided by this code, even if the limitation period provided for in article 351 elapsed";
3 ° article 355 is amended as follows: a) 1, the words: '353 and 354 above' are replaced by the words: '353,354 and 354 bis ";
(b) the 2 is repealed.
II. - The book of tax procedures is amended as follows: 1 ° to the first paragraph of article L. 82 C, the words: 'instance before the civil or criminal courts' shall be replaced by the words: "judicial proceedings";
2 ° after the word: 'she', the end of the first paragraph of article L. 101 reads as follows: "collects, on the occasion of any judicial proceedings, such as to presume fraud in tax matters or a manoeuvre any having purpose or result to defraud or endanger a tax. ';

3 ° in article L. 188 C, the words: ' instance in the courts or by a contentious claim can be repaired by the administration of taxes until the end of the year following that decision that ended the proceeding» shall be replaced by the words: "judicial procedure, a procedure before the administrative courts or by a contentious claim can be repaired by the administration of taxes until the end of the year following that decision that has terminated the proceedings.
III. - The I applies to the operative events occurring after May 1, 2016 and to those not yet prescribed at that date.
IV. - 3 ° of II applies to delays resumption will expire at the date of publication of this Act. Article L. 188 C of the book of tax procedures continue to apply, in the version resulting from article 10 of the Amendment No. 2012-1510 December 29, 2012, finance for 2012, the revelations have occurred before the publication of this Act.


Article 93 more on this article...

Section II of chapter II of title II of part one of the book of tax procedures is complemented by article L. 102 AE as follows: «art.» L. 102. AE - Organizations referred to in articles L. 411 - 2 and L. 481 - 1 of the code of construction and housing shall transmit each year to the administration of taxes, before 1 February, by electronic means and under conditions set by Decree, the information relating to the leased premises and their occupants necessary for the establishment of the housing tax. ' Article 94 learn more on this article...

I. - The general code of taxes is amended as follows: 1 ° article 796 is amended as follows: has) 2 ° bis of the I is amended as follows:-after the words: ' outdoor or ", are inserted the words:" surgery of Homeland Security referred to in the second paragraph of article l. 4138-3-1 of the code of defence or ";
-the word: «it» is replaced by: 'they ';
-at the end, the words: 'this operation' shall be replaced by the words: "these operations."
(b) to 8 ° of the same I, after the word: 'rescue', shall be inserted the words: "or injury received in this operation."
(c) to 9 ° and 10 ° of the said I, after the word: 'mission', shall be inserted the words: "or the injuries received in the same circumstances ';
(d) the II is repealed;
e) 1 ° of the III is supplemented by the words: "or homeland security referred to in the second paragraph of article l. 4138-3-1 of the code of defence."
2 ° after article 796, there shall be inserted an article 796 as follows: «art.» 796 bis.-I. - donations in cash received by a person victim of one act of terrorism, within the meaning of the I of section 9 of Act No. 86 - 1020 of 9 September 1986 on the fight against terrorism, are exempt from rights of transfer for free.
"If the victim died because of the Act of terrorism, the mutation for free duty exemption applies, under the same conditions, to donations in cash received by his spouse, his partner bound by a civil solidarity pact, notorious cohabitee, descendants, ascendants and those regarded as dependants within the meaning of articles 196 and 196 bis A..
' II.-L' exemption in the I of this article shall apply, under the same conditions, donations in cash received by an injured person in the circumstances referred to in 1 ° to 2 ° bis or the 8 ° to 10 ° of the I of article 796 by spouse, partner bound by a civil solidarity pact, notorious common-law spouse, descendants, ascendants and persons considered as load. within the meaning of articles 196 and 196 bis, any person referred to in 1 ° to 2 ° bis or the 8 ° to 10 ° of the I of article 796.
' III.-L' exemption in the I and II of this article is applicable to donations received within twelve months of the Act of terrorism, or in other situations, death. '' However, this period is not applicable where the donations are paid by a Foundation, an association of public utility or a work or a body of general interest. "II.-the I applies to open succession and made donations in response to an act of terrorism or, in other situations, a death or an injury, subsequent to January 1, 2015.


Article 95 learn more on this article...

I. - The general code of taxes is amended as follows: 1 ° 2 ° of article 1382 is thus restored: "2 ° in the same conditions as those laid down in the first subparagraph of 1 °, the properties transferred by the State to major sea ports in application of article L. 5312-16 of the code of transportation;
2 ° the I of article 1382 E is supplemented by the words: "and who are not exempt pursuant to the 2 ° of article 1382."
3 ° after article 1388 sexies, inserted an article 1388 septies worded as follows: «art.» 1388 septies. - the tax base to the land tax on the properties built of goods which are subject to a transfer of State property to major sea ports in application of article L. 5312-16 of the code of transportation investigated a decreasing gradient.
"This deduction applies in respect of the five years following that during which the transfer of ownership has been published in the estate file. Its rate is set at 100% in respect of the first two years, 75% the third year, 50% the fourth year and 25% the fifth year.
'It ceases to apply in case of change of debtor during this period.';
4 ° 3 ° of article 1394 is thus restored: "3 ° in the same conditions as those laid down in the first subparagraph of 2 °, the properties transferred by the State to major sea ports in application of article L. 5312-16 of the code of transportation;
II.-A.-Le I applies after taxes in the year 2016.
B. - When the publication in the estate file occurred before January 1, 2015, the reduction provided for in article 1388 septies of the general code of taxes applies to the remainder.


Article 96 more on this article...

I. - in the first subparagraph of article 1609 k of the code Général des Impôts, the words: 'the Community' shall be replaced by the words: 'the Union' and the word: 'nature', shall be inserted the words: ", including digital books within the meaning of article 1 of Act No. 2011-590, May 26, 2011 at the unique price of the book,
II. - I of this section applies to the operations which the operative event occurs as from 1 January 2016.


Article 97 read more on this article...

I. - The general code of taxes is amended as follows: 1 ° article 1681 F is thus restored: «art.» 1681 F.-I.-upon request of the person liable, the income tax capital gains long term by a sole proprietorship on the occasion of the transfer for consideration of all the elements of the fixed assets assigned to the exercise of a professional activity or a branch full of activity or on the occasion of the transfer of a business, a handcrafted Fund or a customer-related can be subject to a phased settlement plan when the parties have agreed to a deferred or phased payment the price of assignment on a company.
"II. - demand for structured settlement plan must be made no later than on the date payment limit on the tax assessment notice.
' III.-L' granting of the phased settlement plan is subject to the following cumulative conditions: "1 ° long term capital gains realized by an enterprise which employs fewer than 10 persons and has a total balance sheet or achieved a turnover not exceeding two million of euros in the financial year in which the transfer takes place;
«2 ° taxation does not result from the implementation of a correction or a procedure for the imposition of office;
«3 ° the debtor complies with its current tax obligations;
«4 ° the person liable is with the qualified public accountant of security to ensure the recovery of the tax to the added value.
"IV. - the duration of the phased settlement plan may not exceed that provided for the full payment of the purchase price or extend beyond 31 December of the fifth year following that of the assignment. Deadlines for payment of the tax shall be established under the terms of payment of the purchase price provided for in the Act.
«V. - in the event of impairment or failure of the securities, the qualified public accountant may, at any time, request additional guarantees.
«VI.-A defect of incorporation the complement of guarantees mentioned in V or compliance by the debtor of the maturities of the plan structured settlement or its current tax obligations, the structured settlement plan is terminated.
«VII.-when payments are made to the deadlines referred to in IV of this section, the increase provided for in article 1730 of this code is capped, for each payment, in the amount of the legal interest referred to in article L. 313 - 2 of the monetary and financial code. '' Interest at the legal rate shall be that applicable on the day of the application of plan. » ;
2 ° the 1684 article 1 is amended as follows: a) in the second paragraph, the words: 'three months' are replaced by the words: "ninety days."
(b) after the same paragraph are inserted two paragraphs thus written: "when it comes from the sale or the transfer of goodwill, the period mentioned in the second paragraph starts to run from agenda where the sale or assignment has been published in accordance with the requirements of article L. 141 - 12 of the code of commerce or the last day of the time limit set by the same article. in the absence of publication.

"However, when the declaration referred to in subparagraph 3 and 3 bis of article 201 of the present code is not filed within the period prescribed in the same article, the assignee and the assignor are jointly and severally liable for payment of the charges referred to in the first subparagraph this 1 for a period of ninety days calculated from the expiry of the deadline for filing the declaration of results. ';
(c) in the last preambular paragraph, the word: 'paragraph' is replaced by the reference: '1 '.
II.-L'article L. 143 - 21 of the commercial code is amended as follows: 1 ° to the first paragraph, the words: 'five months' are replaced by the words: "a period of one hundred five days."
2 ° after the same paragraph, inserted a paragraph worded as follows: "However, where the declaration referred to in subparagraph 3 and 3 bis of article 201 of the general tax code was not filed within the period prescribed in the same 3 and 3 bis, the period within which distribution funds must be carried out is extended by 60 days. ';
3 ° in the second paragraph, the words: 'this time' are replaced by the words: "these deadlines.
III.-A.-2 ° of the I and II apply to transfers subject to a publication from January 1, 2016.
B. - 1 ° of the I applies to assignments made from January 1, 2016.


Article 98 more on this article...

The first sentence of IV of article L. 253-8-2 of the rural code and maritime fishing is supplemented by the words: "spouse of the Ministers responsible for agriculture and budget.


Article 99 learn more on this article...

I. - The IA to section L. 241 - 10 of the code of social security is amended as follows: 1 ° the 1 ° reads as follows: «1 ° of social security contributions, to the tune of €2, in cases other than the one mentioned at the 3 °;»;
2 ° 2 ° is repealed.
II. - The I enters into force for the contribution owed to the current effective periods title December 1, 2015.


Article 100 more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2015-726 December 29, 2015 DC.]


Section 101 read more on this article...

Before September 15, 2016, the Government presents to the Parliament a report assessing the impact, benefits and minimum social, income replacement and income from activity modest, of exemption and relief conditions in housing tax, land tax and contribution to public broadcasting.
This report takes notably into account the effects of the evolution of the rate of tax for the purposes of III of article 1414 A of the general tax code.



II. - Guarantees Article 102 in more on this article...

After the bis a of 1 ° of article L. 432 - 2 of the French insurance code, inserted a ter as follows: «a ter) for its operations of insurance covering risks mentioned in the a and the a a in financing transactions of the acquisition by French companies of ships or civilian spacecraft produced in France by French companies to compete with a foreign company enjoys a public support to export. According to the conditions for granting and subject to compliance with criteria laid down by Decree in Council of State. ».


Article 103 more on this article...

I. - Chapter II of title III of book IV of the French insurance code is amended as follows: A. ' title reads as follows: 'public trade guarantees. "
B. ' section L. 432 - 1 reads as follows: «art.» L. 432-1.-in the conditions laid down in this chapter, the Minister responsible for the economy is allowed to grant the guarantee of the State for operations contributing to the development of foreign trade of France, business French exporting or importing or investing abroad or in the manner specified by Decree, for shipbuilding or construction of civilian spacecraft operations , companies French competes with a foreign person benefiting from public support, or for the benefit of the credit institutions, to corporate financing, the business of insurance and reinsurance, mutual and provident societies, of french or foreign law, as well as to the organizations mentioned in article L. 214 - 1 of the code monétaire et financier.
"The Minister of the economy is also allowed, under the same conditions, to grant the State guarantee for operations management operations and guarantees of coverage of the currency risk of the organization mentioned in the first paragraph of article L. 432 - 2 of this code.";
C.L. ' section L. 432 - 2 is amended as follows: 1 ° the first two paragraphs are replaced by three paragraphs thus worded: "an agency is responsible by the State to manage and deliver under its control, on its behalf and in its name the public guarantees for international trade laid down in article L. 432 - 1.»
"These guarantees may be granted:" 1 °: ';
2 ° to the a, the word: 'his' is replaced by the word: «of» and the words: ', catastrophic and so-called extraordinary risks' are replaced by the words: "and catastrophic."
3 ° to the bis a, the word: 'his' is replaced by: 'a' and the words: 'or insurance companies' are replaced by the words: ', business insurance and reinsurance, mutual societies and provident societies of french law or foreign, or organizations referred to in article L. 214 - 1 of the code monétaire et financier';
4 ° c is repealed;
5 ° e is amended as follows: a) A the first sentence, the words: 'his' are replaced by the words: 'and ';
b) takes the third sentence, the words: "La Compagnie française d'Assurance pour le commerce extérieur (COFACE)" are replaced by the words: 'The State' and the word: «exposed» is replaced by: 'statement '.
D. ' article L. 432 - 3 is amended as follows: 1 ° at the end, the words: 'with the exception of that on management operations referred to in 1 ° of article L. 432 - 2 for which it is granted by order of the Minister responsible for the economy"are replaced by the words:"in the manner specified by Decree. "
2 ° are added two paragraphs thus written: "leaders, social agents and the members of the Board of Directors, surveillance or the Legislative Council in lieu of the moral person likely to hold the body referred to in the first paragraph of article L. 432 - 2 cannot intervene in the granting of Government guarantees process governed by the first paragraph of this article. '. This prohibition applies also to the leaders, social agents and the members of the Board of Directors, supervisory and Legislative Council in lieu of the subsidiaries held within the meaning of article L. 233 - 1 of the code of commerce, by the aforementioned Corporation, excluding the Director general of the Agency referred to in the first paragraph of article L. 432-2 of this code.
"The body referred to in the first paragraph of article L. 432 - 2 implements the measures necessary for the protection of the confidentiality of national defence and other secrets of which he is the depositary in respect of tasks entrusted to him by the State and controls the application. ';
E. ' article L. 432 - 4 is amended as follows: 1 ° the first subparagraph is amended as follows: a) A the first sentence, the words: «La Compagnie française d'Assurance pour le commerce extérieur» are replaced by the words: "the body referred to in the first paragraph of article L. 432 - 2» and the word: «it» is replaced by the word: «it»
b) takes the second sentence, the words: «the Compagnie française d'Assurance pour le commerce extérieur» are replaced by the words: "the body referred to in the first paragraph of article L. 432 - 2" and after the word: "specific", shall be inserted the words: "targets set by the State to the Organization, the conditions of implementation of Government guarantees for export in the name, on behalf and under the control of the State". , » ;
2 ° after the first paragraph, are inserted two paragraphs thus worded: "the convention referred to in the first paragraph of the present article carries mandate to the organization mentioned in the first paragraph of article L. 432 - 2 to ensure the collection of receipts, the payment of expenses, including compensation claims, and all operations of handling of funds from its activity carried out in the name and on behalf of the State. which remains the holder of the rights and obligations for these operations. In particular, the assets contained in the accounting registration provided for in the first subparagraph of this article remain elusive property of the State.
"In cases where the State is directly or indirectly shareholder of the organization referred to in the first paragraph of article L. 432 - 2, article L. 225 - 38 of the commercial code does not apply to agreements concluded with this organization."
3 ° the second paragraph reads as follows: «the body referred to in the first paragraph of article L. 432 - 2 of this code does not require the obtaining of official authorisation referred to in article L. 321 - 1. ';
F. - after article L. 432 - 4, are inserted as well written articles L. 432-4-1 and L. 432-4-2: «art.» L. 432-4-1. - the president of the organization mentioned in the first paragraph of article L. 432 - 2 delegates all of its prerogatives for operational management of the supra body to the Director general of this organization. It is named after the opinion of the president of the supra body, or, where appropriate, be revoked by the Minister responsible for the economy.

"The Minister responsible for the economy means to the Agency referred to in the first paragraph of article L. 432 - 2, a representative responsible for the implementation of the State guarantee as well as the exercise of the responsibilities entrusted by the State to this organization. This representative is responsible for the control of the execution of the planned convention in the first paragraph of article L. 432 - 4. It may take knowledge, at any time, the accounting of the organization mentioned in the first paragraph of article L. 432 - 2 as well as of any document or information necessary for the fulfilment of its mission. It can send comments and recommendations to the Director general, which makes it know, within a period of 15 days of their receipt, which they were given.
«Art.» L. 432-4 - 2.-A the occasion of the presentation of the Finance of the year Bill, the Government transmits to permanent committees Finance of the National Assembly and Senate a report on the operations carried out for the account of the State by the body referred to in the first paragraph of article l.. 432-2. » ;
G. ' article L. 432 - 5 reads as follows: «art.» L. 432 - 5.-L' organization referred to in the first paragraph of article L. 432 - 2 handles and also, issues under control, for the account and on behalf of the State, the guarantees provided for in article 84 of the Act No. 2012 - 1510 December 29, 2012 finance amendment for 2012. "II. - I of article 84 of the Act No. 2012 - 1510 December 29, 2012, of amending finance for 2012 is amended as follows: 1 ° the first paragraph reads as follows:" the economy Minister may grant the State guarantee: ';
2 ° to the first paragraph of the 1 °, the words: 'his covering guarantee' shall be replaced by the word: "cover."
3 ° paragraph 1 of 2 ° is amended as follows: a) A the first sentence, the words: 'his covering guarantee' shall be replaced by the word: "cover."
b) at the end of the second sentence, the words: "another guarantee of the Compagnie française d'Assurance pour le commerce extérieur (COFACE)" are replaced by the words: "other guarantees provided for in article L. 432 - 1 of the code."
4 ° to the first paragraph of 3 °, the words: 'his covering guarantee' shall be replaced by the word: "cover."
III.-L'article L. 612 - 3 of the monetary and financial code is complemented by a 4 ° as follows: "4 ° supported of the State guarantee, export credit insurance operations referred to in chapter II of title III of book IV of the code of insurance."
IV. - The portfolio of fonts and all other guarantees, warranties promises and contracts of insurance operations concluded and owned by the Compagnie française d'Assurance pour le commerce extérieur "COFACE" on behalf of the State, so that all other rights, obligations, contracts and permissions of any kind in France and outside France y, are transferred to the State and managed on its behalf, under its control and on its behalf, by the body referred to in the first paragraph of article L. 432 - 2 of the insurance code.
This transfer does not affect the rights and obligations relating to the conventions referred to in the first paragraph of the present IV and entails particular no right to amendment, termination or compensation to the other party or, where appropriate, the implementation of default and acceleration clauses. It is opposable to all insured persons, policyholders and beneficiaries of rights, obligations of debtors and third parties.
This transfer does not give rise, on the part of the State and the organization mentioned in the first paragraph of article L. 432 - 2 of the code of insurance, to the payment of any tax, law or tax of any kind whatsoever.
V. - IV of article 6 of Ordinance No. 2005-722 of 29 June 2005 on the public investment bank is supplemented by a paragraph worded as follows: "a fraction of the capital of this subsidiary must be held by legal entities of private law, unless they have a capacity of control or blocking, nor exert a decisive influence on the legal person controlled. The fraction of capital thus detained must not confer upon the shareholders concerned a power to control within the meaning of article L. 233 - 3 of the commercial code. "VI.-A the exception of V, this article comes into force on a date fixed by Decree, and no later than December 31, 2016.
V of this article shall enter into force on the date of entry into force of the public procurement Ordinance No. 2015-899 of July 23, 2015.


Article 104 more on this article...

The amount of new risks covered, from January 1, 2016, by the guarantee of the State provided for in article L. 432 - 2 of the code des assurances and article 84 of Act No. 2012 - 1510 amendment for 2012 finance, reduced by the amount of commitments taken pursuant to those articles and off since the publication of this Act may not exceed EUR 35 billion.


Section 105 read more on this article...

The Minister responsible for the economy is allowed to grant of the State guarantee to loans contracted by Unedic year 2016, principal and interest, in up to a maximum principal of EUR 5 billion.


Article 106 more on this article...

I. - The Minister responsible for the economy is authorized to grant, for free, the guarantee of the State, in principal, interests and accessories, loans contracted by the company of the Grand Paris Bank European investment over the years 2016 to 2023, within the limit of an amount of 4.017 billion in principal.
II. - The borrowings referred to in the I are assigned to the financing of the following investment projects: 1 ° the construction of lines, books and stationary component the public transport network of greater Paris as well as to lines, structures, fixed facilities and stations including the maîtrise d'ouvrage could be entrusted to the society of Grand Paris.
2 ° the construction and development of railway stations, including interconnection;
3 ° the digital equipment of these lines, structures, facilities and stations;
(4) the contribution to the plan of mobilization of infrastructure transport and adaptation of existing networks;
(5) the acquisition of rolling stock designed to iterate through the lines.
These operations are eligible, the Grand Paris company is owner or that it contributes by providing contributions or grants.
III. An agreement concluded, prior to the subscription of the borrowings referred to in the I, between the Minister of the economy and society of the Grand Paris stipulates inter alia that: 1 ° the company of the Grand Paris passes Ministers responsible for the economy, the budget, housing and ecology a multi-year financial plan to ensure its ability of repayment of loans;
2 ° If, in regard to this financial plan, the repayment of loans is compromised, the Ministers responsible for the budget and the economy, after consultation with the Société du Grand Paris, may use the proceeds from the fees charged by the Société du Grand Paris primarily to the repayment of loans.
IV.-A.-the report provided for in article 113 of Act No. 2014 IV - 1655 December 29, 2014 amendment for 2014 finance is complemented by an account of the use by the company of the great Paris of loans contracted with the Bank European investment.
B. - I of the same article 113, the words: "during the eight years 2015 to 2022" are replaced by the words: "the period 2016 to 2023.


Article 107 more on this article...

Article L. 221 - 7 of the monetary and financial code is amended as follows: 1 ° the II is supplemented by a sentence as follows: 'Under the same conditions, the Caisse des Dépôts et consignations may lend to this Fund.';
2 ° A first sentence of III, after the word: 'claims', shall be inserted the words: «and loans»


Article 108 more on this article...

Article 119 of the law No. 2005 - 1720 of 30 December 2005 amending finance for 2005 is as follows: «art.» 119.-I.-the State guarantee may be granted to credit institutions, finance companies, business insurance and reinsurance and other institutions guarantee granting guarantees, warranties or pre-financing to companies in the sector of shipbuilding for the realization of building operations civilian ships whose selling price is higher than EUR 40 million, for a maximum of risks covered by the State of 3 billion euros. The Caisse française de industrial development is charged by the State to issue and manage these State guarantees under its control, on its behalf and in its name.
"II. the State guarantee referred to in the I may be granted until December 31, 2025. It is paid at a rate higher than that of the market.
"III. the sector of shipbuilding companies listed in the I respect a minimum ratio of capital on financial commitments. The granting of the guarantee conditions and criteria to be met by the companies in the sector of shipbuilding are defined by Decree in Council of State. ' Article 109 more on this article...

Article 97 of law No. 2006 - 1666, December 21, 2006, finances for 2007 is amended as follows: 1 ° the first sentence reads as follows:

«The State guarantee is granted until 2026 to the Agence française de développement to cover commitments made by this agency, for the account and at the risk of the State, with respect to the financing facility international for vaccination, to the tune of a maximum amount of €970 260 000.»;
2 ° the second sentence, the words: "this contribution" shall be replaced by the words: "these commitments".


Article 110 more on this article...

The State guarantee is granted to the French Development Agency for an amortising loan over ten years to the Chamber of agriculture of Guyana. This warranty covers the capital and interest of the loan within the limit of EUR 1.3 million in principal.


Section 111 more on this article...

I. - Through calls of liquidity of the Fund's unique resolution related to the device of bridge financing put in place for the interim period from January 1, 2016, to December 31, 2023, the Minister responsible for the economy is authorized to grant the State guarantee to the company's equity participation of the State as well as to loans entered into by it to contribute to the financing of the resolution of banks French.
II. - Each call unique resolution fund liquidity is an information of the standing committees of the National Assembly and the Senate in charge of Finance on the part of the Ministers of economy and finance.
III. - The guarantee under the I operates in principal, interests and accessories within the limit of a ceiling in main of 15.3 billion euros, net of the french sub-fund of unique resolution thoroughly made by the contributions of the french banking sector.
IV. The security provided for in the I is not remunerated and applies only to loans entered into by the company of the State stake prior to December 31, 2023.



III. Other measures Article 112 learn more on this article...

By way of derogation from article III l. 3335-3 of the general code of territorial communities, in 2015 and 2016, the amount of the Endowment paid to the metropolis of Lyon and the Rhône Department in respect of the resources of the Fund of solidarity for the departments is equal to that attributed to the Rhône Department within its territorial limits prior to the creation of the metropolitan area of Lyon. This allocation is attributed to 81,3556% in the metropolitan area of Lyon and 18,6444% in the Department of the Rhone.


Article 113 more on this article...

The Government presents each year, before 30 June, a report to Parliament concerning the State budget appropriations carried over to the current year. It presents and justifies the total amount of appropriations carried over on the current, their breakdown by mission and program, the impact on the appropriations of commitments in anticipation and carry-overs of appropriations.


Article 114 more on this article...

Article l. 2331-4 of the general code of local authorities is supplemented by a 17 ° as follows: '17 ° the product of the neutralization of the allocations to amortisation of capital grants paid.'


Article 115 more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2015-726 December 29, 2015 DC.]


Section 116 more on this article...

Notwithstanding the IV of article L. 14-10-5 of the code of social action and families and exceptionally for the year 2015, the National Fund of solidarity for autonomy finance assistance to the restructuring of support services and accompanying home under 1 °, 6 ° and 7 ° of article L. 312 I - 1 of the same code, within the limit of EUR 25 million.
The criteria and the procedures for the allocation of these appropriations between the services mentioned in the first paragraph of this article are defined by Decree of the Ministers responsible for the budget, social security and social cohesion.
Regional health agencies are responsible for the distribution of funds.
Only can benefit from these credits the help and support services within the same 1 °, 6 ° and 7 ° having signed conventions of multi-year funding organising the return to balance their accounts with the directors of the regional health agencies perennial.
These conventions are also signed by the president of the departmental Council, where appropriate, by the directors of social protection agencies funding under their voluntary social action service and the person or entity manager for the requesting service.


Article 117 more on this article...

The Minister responsible for the economy is allowed to subscribe to the increase of the capital of the Inter-American Investment Corporation decided by the annual meeting of the Group of the Inter-American Bank of development on 28 and 29 March 2015, within the limits of 706 new called units, with the participation of the France 3 163 called shares.


Article 118 more on this article...

The second sentence of the first paragraph of article L. 851 I - 1 of the code of social security, the words: 'the majority' shall be replaced by the words: "at least one-third.


Article 119 more on this article...

I. - The first paragraph of the the A I of article 76 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003 is complemented by a sentence as follows: "In respect of the years 2015,2016,2017 and 2018, the revenue from this tax is also affected the financing of interventions for the security and the economic risk associated with unpredictable events in the show living."
II. - for the years 2015,2016,2017 and 2018, the national center of the song, varieties and jazz referred to in article 30 of Act No. 2002-5 of 4 January 2002 relating to the museums of France manages a Fund of intervention for the safety and the economic risk associated with unpredictable structures of performing arts events.
This Fund finances actions to improve the safety of performing arts events as well as to the structures concerned economic support when unexpected events call in question the continuation of their activity. It can also be powered by contributions paid by public entities or private.
Aid from the Fund shall be allocated by a commitment Committee chaired by a representative of the State and whose members are appointed by order of the Minister responsible for culture.
The terms organization and operation of the Fund are settled by a decision of the Board of Directors of the national Centre of the song, variety and jazz.


Article 120 more on this article...

Article 32 of Act No. 2014-891 of 8 August 2014 finance amendment for 2014 is amended as follows: 1 ° after the word: "experiment", the end of the second sentence of the first subparagraph is deleted;
2 ° after the first paragraph, are inserted two paragraphs thus worded: "are also taken into account for the calculation of these aid students of schools under contract present on the territory of the commune when these schools implement an organization of the school week identical to that of public schools and their students enjoy extra-curricular activities organised by the municipality or by the public establishment of inter-municipal cooperation. When the expenditures were transferred, under its territorial education project.
"This aid are paid as laid down in the third to penultimate paragraphs of article 67 of Act No. 2013-595 of July 8, 2013."


Article 121 more on this article...

The sums remaining due to the Manager authority in the public by agents and personal domain of the State and its public institutions at the rate of occupation, effective May 11, 2012, to shelter in buildings belonging to the State and its public institutions, when they are not seen to issue title written for this purpose, are delivered.
By way of derogation from the first subparagraph, may not benefit of such a rebate agents having been the subject of a formal notice to vacate the premises or who have not responded positively to a request for regularisation of their situation.


Article 122 more on this article...

After opinion of the Monitoring Committee, the Caisse des Dépôts et consignations can compete, on behalf of the State in the management of funds from the general budget of the State dedicated to the financing of the plan France very high-speed. The conditions of management and use of these funds subject to an agreement between the State and the Caisse des Dépôts et consignations.
This convention determines including: 1 ° the goals set at the Caisse des Dépôts et consignations and their performance measurement indicators;
2 ° the modalities of allocation of funds, the State retains the decision ultimately, as well as those of their control;
3 ° the accounting organization and the prior information of the State on the proposed payments.


Article 123 learn more on this article...

I. - Claims of public institutions and interest groups public of the State as well as independent public authorities, with an accounting officer, who are subject to an enforceable within the meaning of article L. 252 of the book of tax procedures may be recovered by way of simplified claim entry.

The seizure of simplified claim is notified, with mention of the delays and remedies to the debtor as well as to natural or legal persons who hold funds for his account, who owes him a debt, or who pay him remuneration.
It carries the effect of immediate, provided attribution in article L. 211 - 2 of the code of civil enforcement procedures, seized monies available to the extent of the amounts for which the arrest is effected. Articles L. 162 - 1 and L. 162 - 2 of the same code are also applicable.
Under penalty to claim the seized sums plus the legal interest rate, funds must be repaid within thirty days following receipt of the seizure by the third holder with the accounting officer.
Simplified claim entry can exert on payments made by a debtor Subscriber or member of a redeemable insurance, including whether the possibility of redemption is the subject limitations, within the limits of the commuted value of the rights at the date of the notification of the seizure.
The seizure of simplified claim may be exercised on contingent claims or term; in this case, the funds are paid to the Registrar when these debts become due.
Where the same person simultaneously is recipient of several seizures of simplified claims established on behalf of the same debtor, it shall, if there is insufficient funds, run these oppositions in proportion to their respective amounts.
If the funds held or owed by the third holder are unavailable between his hands, must notify the accounting officer upon receipt of entry.
Disputes over the seizure should be directed to the authorising officer from the public institution, the public interest group or independent public authority on behalf of which the accounting officer has exercised this lawsuit before any judicial remedy.
II. - II of section II of chapter III of title II of part one of the book of tax procedures is complemented by a L. 135 ZE article worded as follows: «art.» L. 135. ZE - Agents accounting of public institutions and groupings of public interest of the State and of the independent public authorities, responsible for the recovery of a debt referred to in article 123 of the Amendment No. 2015-1786 December 29, 2015, finance for 2015 can obtain services of the Directorate-General of public finances, without that privilege can them be opposed , information on the marital status of debtors, to their home, in the name and address of their employer and institutions or organizations with which a deposit account is opened to their name, the name and address of organizations or individuals who hold funds and values for their account and their vehicle registration. "This Act will enter into force immediately and will be executed as a law of the State.

Annex ANNEXES States legislative schedules State A (Article 7 of the Act) ways and means for 2015 revised i. - GENERAL BUDGET (in thousands of euros) line number title of the RECIPE review of evaluations for 2015 1. Tax revenues 11. 642 000 1101 642 000 12 income tax income tax. Other direct taxes by way of issuance of roles - 15 800 1201 other direct taxes by way of issuance of roles - 15 800 13. Corporations tax 2 295 890 1301 tax on corporations 2 372 890 1302 Social Contribution on profits of companies - 77 000 14. Other direct taxes and assimilated 347 136 1401 deductions at source on certain non-commercial profits and income tax the 89 000 1402 deductions at source and levies on income from movable capital and the levy on the good anonymous 121 000 1404 withholding tax payable by corporations in respect of certain distributed profit (law n ° 65-566 of 12 July 1965 art 3) 48 000 1405 sampling outstanding 25% on distributions of benefits 7 000 1406 tax of solidarity on fortune-200 000 1407 tax office premises, commercial premises and storage 1 000 1408 levies on undertakings of 35 000 1410 minimum of business tax contribution insurance 20 000 1411 contributions in respect of the participation of employers in the construction effort - 3 800 1412 participation fee by employers to the financing of vocational training continues 6 114 1413 flat on fee precious metals, jewellery, objets d'art, collection and antique - 11 495 1416 tax on commercial surfaces 7 000 1421 national equalization of 6 000 1498 land fee business tax assessment companies (temporary assignment to the State in 2010) 50 000 1499 miscellaneous income 172 317 15. Domestic consumption tax on energy products - 104 937 1501 inland tax on energy products - 104 937 16. 1 282 092 17 - 1 282 092 1601 tax on added value - added value tax. Registration, stamp, other contributions and indirect taxes 100 329 1701 Mutations for consideration of claims, annuities, price of offices - 10 000 1702 Mutations in consideration of business - 18 000 1704 Mutations for consideration of real property and rights in immovable property - 4 250 1705 Mutations gratuitous inter vivos (donations) 123 000 1706 Mutations for free by death 300 000 1707 Contribution of 8 850 1711 real estate security other conventions and civil acts - 3 000 1713 tax of Publicité foncière 11 682 1714 levy on amounts paid by insurance agencies and similar at the rate of insurance contracts death - 2 196 1716 miscellaneous revenue and 21 000 1721 unique stamp penalties - 34 050 1722 tax on vehicles of company - 2 850 1753 other internal taxes - 370 970 1754 other rights and income - 4 400 1755 fines and 10 000 1756 General on polluting activities tax forfeitures - 139 480 1758 right from license on the remuneration of dealers of tobacco 2 000 1768 special on some 3 000 1769 road vehicles tax other rights and receipts in various 1 780 1774 special tax on advertising - 1 970 1776 charges sanitary slaughter and cutting - 1 160 1777 tax on certain advertising expenses - 2 000 1780 tax of civil aviation - 19 800 1781 tax on basic nuclear facilities - 10 600 1782 Taxes on the stations and links Radio private 450 1785 products of the games operated by the française des jeux (excluding sports betting) 118 265 1786 levies on the proceeds of the games in casinos - 1 071 1787 levy on the gross product of the betting - 42 365 1788 levy on betting 20 572 1789 levy on circle online games - 9 436 1797 168 400 1798 financial transaction tax lump-sum taxation on the network undertakings (temporary assignment to the State) in 2010) 2 000 1799 other taxes - 13 072 2. Non-tax revenues 21. Dividends and similar revenues - 232 679 2110 products of the State holdings in financial companies 137 761 2111 Contribution of the Caisse des Dépôts et consignations representative of the corporate tax 147 000 2116 products of the interests of the State in non-financial companies and profits of non-financial public institutions - 517 440 22. Products in the field of State-12 095 2201 revenue in the public domain not military 86 482 2202 other revenues of the public domain - 28 823 2203 income in the private domain - 16 276 2204 charges for use of the radio frequency 50 673 2209 payment by administrations of their budget rent - 102 701 2212 other disposals of assets-991 2299 products other revenues of the domain - 459 23. Proceeds from the sale of goods and services - 34 158 2301 reimbursement by the European Union of the base and collection of taxes and fees fees for the benefit of its 19 000 2306 proceeds from the sale of various services budget - 53 158 24. Repayments and interest on the loans, advances and other financial fixed assets - 450 593 2401 interest loans to the banks and foreign States - 406 750 2402 interests of loans from the Fund for economic and social development 2 500 2403 interests of advances to various State departments or agencies managing public services - 8 000 2409 interest on other loans and advances - 22 665 2411 repayable advances under conditions granted to civil aviation - 9 000 2412 other repayable advances subject to conditions - 6 678 25. Fines, sanctions, penalties and cost of prosecutions 1 570 434 2502 products of fines imposed by the competition authorities 1 300 000 2503 products of fines handed down by other independent administrative authorities 73 353 2505 product of other fines and pecuniary convictions 194 931 2511 legal fees and for instance 2 290 2512 interest - 1 920 2513 penalties 1 780 26. Various - 338 743 2601 retransfers of Natixis - 40 000 2602 retransfers of the French company of insurance for foreign trade - 500 000 2603 levies on savings managed by the Caisse des Dépôts et Consignations 47 000 funds various 2604 products of the remuneration of the State guarantee - 39 000 2616 registration fee diplomatic and consular chanceries 39 626 2611 products - 675 2621 recoveries after admission in writing - 38 854 2622 various instalments of the Union European - 16 165
2626 reimbursement of certain exemptions from property tax on non built-up properties (the finance law for 1992 s.109) - 423 2698 produced various 255 000 2699 miscellaneous products - 44 000

3 withdrawals on the revenues of the State 32. Levy on the revenues of the State for the benefit of the European Union - 1 037 000 3201 levy on the revenues of the State for the benefit of the budget of the European Union - 1 037 000 4. Fund competition Fund Evaluation of competition 900 000 summary of revenue of the GENERAL BUDGET (in thousands of euros) line number title of the RECIPE review of evaluations for 2015 1. Tax revenue 1 982 526 11 tax income 642 000 12 other direct taxes by way of issuance of roles - 15 800 13 tax on corporations 2 295 890 14 other direct taxes and similar fees 347 136 15 fee - 1 282 092 17 record inside of consumption on energy products - 104 937 16 tax on value added stamp, other contributions and indirect taxes 100 329 2. Non-tax revenue 502 166 21 dividends and similar income - 232 679 22 products in the field of State - 12 095 23 proceeds from the sale of goods and services - 34 158 24 repayments and interest on the loans, advances and other financial fixed assets - 450 593 25 fines, sanctions, penalties and charges 1 570 434 26 prosecutions - 338 743 3. Levies on the revenues of the State - 1 037 000 32 levy on the revenues of the State for the benefit of the European Union - 1 037 000 Total revenue, net of levies (1 + 2-3) 3 521 692 4. Fund contest 900 000 Evaluation of the 900 000 III contest funds. -ACCOUNTS of assignment special (in euro) line number title of the RECIPE review of evaluations for 2015 aid for the acquisition of clean vehicles 30 000 000 01 product of the additional fee to the fee on the registration certificates for vehicles 30 000 000 management and resource development from the use of the radio spectrum, systems and telecommunications infrastructure of the State - 2 148 000 000 01 product fees paid by operators private for the use of bands of frequencies released by departments owning - 4 000 000 07 product fees paid by private operators for the use of the bands of frequencies between 694 MHz and 790 MHz - 2 144 000 000 Total - 2 118 000 000 IV. -FINANCIAL accounts of competition (in euro) line number entitled RECIPE review of evaluations for 2015 advances to local authorities - 406 860 057 Section: advances on the amount of the taxes accruing to the regions, departments, municipalities, institutions and various agencies - 406 860 057 05 recipes - 406 860 057 loans to foreign States - 110 200 000 Section: loans to foreign States for consolidation of debts owed to France - 110 200 000 02 repayment of Treasury loans - 110 200,000 total – State 517 060 057, B (section 8 of the Act) allocations for 2015 open and cancelled, by mission and program, in respect of the general budget GENERAL BUDGET (in euros) MISSION open additional commitment appropriations payment additional open commitment authorization permissions cancelled payment appropriations cancelled External Action by the State 94 064 990 95 013 197 49 000 49 000 Action of France in Europe and worldwide 94 064 990 95 013 197 cultural diplomacy and 29 000 29 000 influence French abroad and Consular Affairs 20 000 20 000 General and territorial State Administration 24 000 24 000 14 960 276 14 960 276 10 953 921 10 953 921 Territorial Administration whose title 2 10 829 199 10 829 199 political, cultural and associative 24 000 24 000 driving and steering of policies of the Interior 4 006 355 4 006 355 2 4 000 000 title
4 000 000 agriculture, food, forest and Rural Affairs economy 986 734 128 1 087 665 388 939 771 20 126 918 sustainable development of agriculture and territories 986 729 128 1 087 660 388 forest 19 187 147 safety and quality health 5 000 5 000 power driving and steering of policies of agriculture 939 771 939 771 title 2 878 631 878 631 30 609 700 30 609 700 solidarity development assistance with respect to developing countries 30 609 700 30 609 700 veterans, memory and links with the Nation 2 000 2 000 4 600 4 600 links between the Nation and its army 4 600 4 600 recognition and reparations to the world fighting 2 000 2 000 8 000 8 000 55 377 55 377 heritage 2 000 Culture 2 000 Creation 6 000 6 000 Transmission of knowledge and democratization of culture 55 377
55 377 whose title 2 6 005 6 005 defence 2 200 869 959 2 200 869 959 20 000 000 environment and prospective defence policy 20,000,000 limit support of the defence policy 12 000 12 000 equipment forces 2 200 857 959 2 200 857 959 Direction of the Government 39 961 775 39 961 775 Coordination action of the 39 680 000 39 680 000 means shared governmental work of the devolved administrations
281 775 281 775 ecology, development and sustainable mobility 250 000 000 250 000 000 165 844 369 165 844 369 risk Prevention 160 000 000 160 000 000 energy, climate and apres-mines 250 000 000 250 000 000 driving and steering of policies of ecology, development and sustainable mobility 5 844 369 5 844 369 whose title 2 5 828 501 5 828 501 100 053 000 100 053 000 7 740 610 7 economy 740 610 development of business and tourism 100 053 000 100 053 000 4 740 610 4 740 610 whose title 2 4 740 610 4 740 610 statistics and 3 000 000 3 000 000 economic studies whose title 2 3 000 000 3 000 000 territories equal and housing 166 935 126 166 935 126 Prevention of exclusion and inclusion of 53 591 149 53 591 149 vulnerable people helps the access to housing 70 343 977 70 343 977 urbanism, territories and habitat enhancement 43 000 000 43 000 000 financial commitments of the State 1 500 000 000 2 055 000 000 2 084 332 706 burden of debt and the State Treasury (evaluative appropriations) 2 045 000 000 2 045 000 000 savings 10 000 000 39 332 706 support fund for loans and financial structured risk 1 500 000 000 school 108 152 000 108 152 000 26 003 824 26 003 824 public school education of the second 20 000 000 20 000 000 degree title 2 20 000 000 20 000 000 lives of 141 200 141 200 4 853 824 4 853 824 pupil whose title 2 4 853 824 4 853 824 private teaching of the first and second degrees 6 000 6 000 of national education 108 001 000 108 001 000 150 000 150 000 education policy support 3 800 3 800 1 000 000 1 000 000 agricultural technique whose title 2 1 000 000 1 000 000 management of public finances and human resources 2 000 000 70 982 989 fiscal and financial management of the State and the 1 500 000 51 839 209 local public sector whose title 2 1 500 000 1 500 000 driving and steering of 500 000 19 143 780 whose title 2 500 000 500 economic and financial policies 000 immigration, asylum and integration 5 112 201 1 979 500 Immigration and asylum 3 132 701 Integration and access to French nationality 1 979 500 1 979 500 Justice 7 000 300 7 000 300 5 000 300 5 000 300 judicial Justice whose title 2 5 000 000 5 000 000 1 500 000 1 500 000 Prison Administration whose title 2 1 500 000 1 500 000 judicial Youth Protection 500 000 500 000
Whose title 2 500 000 500 000 media, book and cultural industries 10 000 10 000 book and 10 000 10 000 cultural industries policy territories 121 000 121 000 impulse and coordination of land use 121 000 121 000 policy research and teaching superior 200 000 200 000 51 811 553 51 811 553 research scientists and technological multidisciplinary 51 000 000 51 000 000 research and higher education in economic and industrial matters 311 553
311 553 title 2 311 553 311 553 cultural research and scientific culture 200 000 200 000 higher education and agricultural research 500 000 500 000 title 2 500 000 500 000 social schemes and retirement 43 865 140 43 865 140 plans social and retirement of 43 865 140 43 865 140 land transport Relations with local authorities 6 698 381 18 498 381 681 700 681 700 financial local authorities support and to their groupings 6 698 381 18 498 381 specific aid and administration 681 700 681 700 refunds and rebates 2 314 049 000 2 314 049 000 refunds and rebates of State taxes (evaluative credits) 1 885 049 000 1 885 049 000 refunds and rebates from local taxes (evaluative credits) 429 000 000 429 000 000 health 87 607 505 87 607 505 Prevention safety and provision of care 30 000 30 000 Protection disease 87 577 505 87 577 505 safeties 400 400 19 837 496 19 837 496 National Police 11 013 400 11 013 400 title 2 11 013 400 11 013 400 8 824 096 8 824 096 Gendarmerie whose title 2 8 824 096 8 824 096 civil security 400 400 solidarity integration and equal opportunities 510 343 011 523 033 334 3 842 253 3 842 253 Social Inclusion, protection of persons and social and solidarity economy 196 656 604 209 344 974 disability and dependency 313 686 407 313 688 360 conduct and policy support, health, social, sport, youth and associative life 3 842 253 3 842 253 whose title 2 3 842 253 3 842 253 Sport Youth and associative life 67 200 67 200 260 700 260 700 Sport 67 200 67 200 youth and associative life 260 700 260 700 work and employment access 85 080 837 70 773 214 95 532 761 110 165 335 and return to employment 85 080 837 70 773 214 economic and development changes accompanying employment 94 771 559 108 913 452

Design, management and evaluation of policies on employment and 761 202 1 251 883 work whose title 2 713 259 713 259 Total 8 490 486 578 7 099 416 044 2 491 647 365 2 643 782 781 State C (Article 9 of the law) distribution of appropriations for 2015 open by mission and program, in respect of annexes budgets BUDGETS schedules (in euros) MISSION permissions to open additional commitment appropriations open additional payment commitment authorization cancelled appropriations
payment cancelled control and air operations 2 699 252 2 741 828 support to the provision of civil aviation 37 842 37 842 1 390 003 1 390 003 aviation air transportation, monitoring and certification 1 271 407 1 313 983 totals 2 699 252 2 741 828 State D (Article 10 of the Act) allocations for 2015 open and cancelled mission and program, in respect of the special accounts i.-special accounts of assignment (in euros) MISSION open additional commitment authorization open additional payment authorization cancelled commitment appropriations payment appropriations cancelled management and valorization of resources drawn from the use of the radio spectrum, systems and 2 144 000 000 2 148 000 000 State telecommunications infrastructure optimization of the use of the radio spectrum and interception and treatment of electromagnetic emissions (Ministry of defence) 2 144 000 000 2 148 000 000 financial state holdings 2 000 000 000 2 000 000 000 2 000 000 000 2 000 000 000 Operations capital affecting the financial interests of the State 2 000 000 000 2 000 000 000 debt of the State and public institutions of the State 2 000 000 000 2 000 000 000 Total 2 000 000 000 2 000 000 000 4 144 000 000 4 148 000 000 II. -FINANCIAL accounts of competition (in euros) MISSION open additional commitment appropriations payment additional open commitment authorization permissions cancelled cancelled payment appropriations advances to local authorities 1 126 034 946 1 126 034 946 advances on the amount of the taxes accruing to the regions, departments, municipalities, institutions and various agencies 1 126 034 946 1 126 034 946 loans to foreign States 21 100 000 21 100 000 520 900 000 725 900 000 loans to foreign States to facilitate the sale of goods and services contributing to the development of foreign trade of France 205 000 000 loans to foreign States for consolidation of debts owed to France 520 900 000 520 900 000 loans to the French Development Agency to promote economic and social in 21 100 000 21 100 000 Total 21 100 000 foreign States development 21 100 000 1 646 934 946 1 851 934 946 done at Paris, on December 29, 2015.
François HollandePar the President of the Republic: the Prime Minister, Manuel Valls the Minister of finance and public accounts, Michel Sapin Secretary of State responsible for the budget, Christian Eckert (1) preparatory work: Act No. 2015 - 1786.
National Assembly: Bill No. 3217;
Report of Ms. Valerie Rabault, general rapporteur, on behalf of the Committee on finance, no. 3282;
Ms. Béatrice Santais notice, on behalf of the commission on Economic Affairs, no. 3247;
Opinion of Mr. Jean-Jacques Bridey, on behalf of the defence, no. 3252;
Discussion on 30 November and on 1, 2 and 4 December 2015 and adoption on 8 December 2015 (TA No. 623).
Senate: Bill, adopted by the National Assembly, no. 227 (2015-2016);
Report by Mr Montgolfier Alberic, rapporteur general, on behalf of the Committee on finance, no. 229 (2015-2016);
Opinion of Mr. Jean-Claude Lenoir, on behalf of the Committee on Economic Affairs, no. 230 (2015-2016);
Discussion on 10 and 11 December and adoption December 11, 2015 (TA No. 52, 2015-2016).
National Assembly: Bill, amended by the Senate, no. 3344 rect;
Report of Mrs. Valérie Rabault, on behalf of the joint mixed commission, no. 3345.
Senate: Report of M. Albéric de Montgolfier, on behalf of the joint commission joint, no. 253 (2015-2016);
Result of the work of the commission, no. 254 (2015-2016);
National Assembly: Bill, amended by the Senate, no. 3344 rect. ;
Report of Ms. Valerie Rabault, general rapporteur, on behalf of the Committee on finance, no. 3347;
Discussion and adoption on December 15, 2015 (TA No. 644).
Senate: Bill, adopted by the National Assembly in new reading, no. 259 (2015-2016);
Report by Mr Montgolfier Alberic, rapporteur general, on behalf of the Committee on finance, no. 263 (2015-2016);
Discussion and rejection on 16 December 2015 (TA No. 56, 2015-2016).
National Assembly: Bill, rejected by the Senate, new reading, no. 3368;
Report of Ms. Valerie Rabault, general rapporteur, on behalf of the Committee on finance, no. 3370;
Discussion and adoption in final reading, December 17, 2015 (TA No. 649).
Constitutional Council: Decision No. 2015-726 December 29, 2015 DC published in the Official Journal of that day.

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