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Texts transposed

Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common taxation regime applicable to parent companies and subsidiaries of different Member States

Application texts

• Decree No. 2015-1800 of 29 December 2015 on the distribution of appropriations approved and cancelled by Act No. 2015-1786 of 29 December 2015 of Corrigendum Finance for 2015
• Decree No. 2015-1800 of 29 December 2015 on the distribution of appropriations approved and cancelled by Act No. 2015-1786 of 29 December 2015 of Corrigendum Finance for 2015

Summary

Amendment of the Energy Code, the General Tax Code, the Tax Procedures Book, the Customs Code, the Social Security Code, the Monetary and Financial Code, the General Code of Territorial Communities, the Urban Planning Code, the Environmental Code, the Rural Code and the Maritime Fisheries, the Insurance Code.
Amendment of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003): amendment of section 59.
Amendment of Act No. 2013-1278 of 29 December 2013 of Finance for 2014: amendment of section 40.
Amendment of Act No. 2015-992 of 17 August 2015 on the energy transition for green growth: amendment of sections 201, 1.
Amendment of the Financial Act No. 50-1615 of 31 December 1950, opening the appropriations applicable to the months of January and February 1951 and provisional authorization to collect the taxes for the fiscal year 1951: amendment of section 23.
Amendment of the Financial Law for 1972 (No. 71-1061 of 29 December 1971): repeal of section 57.
Amendment of the Financial Law for 1984 (No. 84-1209 of 29 December 1984): repeal of Article 13.
Amendment of Act No. 2004-1484 of 30 December 2004 of Finance for 2005: repeal of section 56.
Amendment of Act No. 2014-1654 of 29 December 2014 of Finance for 2015: amendment of sections 54, 55, 115 (repeal of II).
Amendment of Act No. 2007-1822 of 24 December 2007 of Finance for 2008: repeal of section 45.
Amendment of Act No. 2010-1658 of 29 December 2010 of Corrigendum Finance for 2010: amendment of section 34.
Amendment of Decree No. 55-471 of 30 April 1955 on the renovation and conservation of the cadastre: creation after article 34 of a title III "De la gestion informatisée du cadastre" comprising articles 34-1 to 34-5, of a title IV "Discriminate provisions" including articles 35 to 38.
Amendment of the Act of March 31, 1884 concerning the renewal of the cadastre, the equalization of the land tax and the conservation of the cadastre in Alsace-Moselle: creation after the III of a III bis "From the computerized management of the cadastre" including sections 56-1 to 56-5.
Amendment of Order No. 2013-837 of 19 September 2013 on the adaptation of the Customs Code, the General Tax Code, the Tax Procedures Book and other tax and customs legislation applicable to Mayotte: repeal of Article 19; amendment to section 34.
Amendment of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen: amendment of Article 6. Amendment of Act No. 2004-639 of 2 July 2004 on the granting of seas: amendment of sections 8, 10.
Amendment of Act No. 2011-1977 of 28 December 2011 of Finance for 2012: amendment of section 46.
Amendment of Act No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012: amendment of section 84.
Amendment of Order No. 2005-722 of 29 June 2005 on the Public Investment Bank: amendment of Article 6 (creation of IV).
Amendment of Act No. 2014-1655 of 29 December 2014 of Corrigendum Finance for 2014: amendment of section 113.
Amendment of Act No. 2005-1720 of 30 December 2005 of Corrigendum Finance for 2005: creation of Article 119.
Amendment of Act No. 2006-1666 of 21 December 2006 on Finance for 2007: amendment of section 97.
Amendment of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003): amendment of section 76.
Amendment of Act No. 2014-891 of August 8, 2014 of Corrigendum Finance for 2014: amendment of section 32. Full Transposition of Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common taxation regime applicable to parent companies and affiliates of different Member States by section 29 of this Act.

Keywords

PRODUCTION, STATUS OF PRODUCTION

Legislative records

• LOI Legislative File No. 2015-1786 of 29 December 2015

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JORF n°0302 of 30 December 2015 page 24701
text No. 2



LOI n° 2015-1786 of December 29, 2015 of rectificative finances for 2015 (1)

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,
Vu la Constitutional Council decision No. 2015-726 DC of 29 December 2015.
The President of the Republic enacts the following legislation:

Introductory statement Learn more about this article...

The projected structural balance and actual balance of all public administrations for 2015 is as follows:

EXECUTIVE PREVISION
2015 (*)

Structural balance (1)	- 1.7
Economic balance (2)	- 2.0
Exceptional and temporary measures (3)	- 0.1
Actual balance (1 + 2 + 3)	- 3.8
(*) Gross domestic product.

PART I
GENERAL CONDITIONS OF THE FINANCIAL EQUILIBRE

• Title IER: PROVISIONS RELATING TO RESOURCES Article 1 Learn more about this article...

  
  I. - A fraction of the product returning to the State of the tax referred to in Article 256 of the General Tax Code is allocated in 2015 to the amount of 645,921,835 € to the financing of the remaining amounts due by the State to the mandatory basic social security regimes on devices with a debt as of June 30, 2015 in the semi-annual state mentioned in Article LO 111-10-1 of the Social Security Code.
  II. - On each device, the financing focuses on the mandatory basic social security regimes with the exception of the general system and on the branches of the general regime 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 for Social Security and the Minister responsible for the budget notes the distribution of this funding.

  Article 2 Learn more about this article...

  
  I.-The table of the tenth paragraph of section 59 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is as follows:

  
  DEPARTMENT
  FOR CENTAGE

  Ain	0.327 543
  Aisne	0.605 931
  Allier	0.453 889
  Alpes-de-Haute-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
  Aube	0.405 905
  Aude	0.858 033
  Aveyron	0.180 290
  Bouches-du-Rhône	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	0.467 475
  Côtes-d'Armor	0.482 043
  Creuse	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	0.671 995
  Indre	0.207 146
  Indre-et-Loire	0.697 828
  Isère	1.038 291
  Jura	0.157 636
  Landes	0.419 786
  Loir-et-Cher	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
  Hande-et-Loire	0.783 104
  Channel	0.389 618
  Marne	0.642 197
  Haute-Marne	0.195 105
  Mayenne	0.163 987
  Meurthe-et-Moselle	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
  Orne	0.347 768
  Pas-de-Calais	2.901 176
  Puy-de-Dôme	0.763 170
  Pyrenees-Atlantiques	0.841 855
  Hautes-Pyrénées	0.299 997
  Pyrenees-Orientales	1.156 454
  Bas-Rhin	1.138 537
  Haut-Rhin	0.585 352
  Rhône	0.265 010
  Métropole de 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
  Somme	0.841 535
  Tarn	0.505 899
  Tarn-et-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
  Belfort Territory	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
  Guyane	1.059 018
  La Réunion	6.649 220
  Saint-Pierre-et-Miquelon	0.002 217
  Total	100

  
  II.-It is paid in 2015 to the Department of Mayotte, pursuant to Order No. 2012-785 of 31 May 2012 extending and adapting the code of social action and families to the Department of Mayotte and pursuant to Article 44 of Law No. 2013-1278 of 29 December 2013 of finances for 2014, an amount of €45,082 corresponding to the adjustment, under the years 2014 and 2015, of the compensation of the net expenses resulting from the social destinies This amount is taken from the share of the domestic consumer tax on energy products returned to the State.
  III.-In 2015, for the distribution of the proceeds of the taxes referred to in the first paragraph of the III of section 52 of Act No. 2004-1484 of 30 December 2004 of Finance for 2005, the percentages set out in the table of the same III are replaced by the percentages set out in column A of the table of the V of this section.
  IV.-It is taken in 2015 to the department of Eure, pursuant to Act No. 2009-1291 of 26 October 2009 on the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops, an amount of €330 corresponding to the adjustment, under the years 2012 to 2014, of the compensation of the expenses of social action resulting from the transfer of the personnel of the ministry of ecology, of sustainable development
  V.-The adjustments referred to in III and IV shall be apportioned in accordance with the following table:

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

  Ain	1.066 860
  Aisne	0.963 646
  Allier	0.765 103
  Alpes-de-Haute-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
  Aube	0.722 253
  Aude	0.735 702
  Aveyron	0.768 259
  Bouches-du-Rhône	2.297 476
  Calvados	1.117 999
  Cantal	0.577 304
  Charente	0.62 535
  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
  Creuse	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	0.4653 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	0.737 070
  Loir-et-Cher	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	0.4122 023
  Hande-et-Loire	1.164 782
  Channel	0.959 026
  Marne	0.920 896
  Haute-Marne	0.592 215
  Mayenne	0.541 867
  Meurthe-et-Moselle	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
  Orne	0.693 279
  Pas-de-Calais	2.176 235
  Puy-de-Dôme	1.414 457
  Pyrenees-Atlantiques	0.964 468
  Hautes-Pyrénées	0.577 325
  Pyrenees-Orientales	0.68 361
  Bas-Rhin	1.353 084
  Haut-Rhin	0.905 391
  Rhône	0.601 910
  Métropole de Lyon	1.382 929
  Haute-Saône	0.4455 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
  Two-Sèvres	0.646 522
  Somme	1.069 385
  Tarn	0.658 111
  Tarn-et-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
  Belfort Territory	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
  Guyane	0.332 069
  La Réunion	1.440 715
  Total	100	-330		-330

  
  VI.-For 2015, the domestic consumer tax rate fractions on energy products referred to in the first paragraph of section 40, paragraph I, of the Financial Act No. 2005-1719 of 30 December 2005 are as follows:

  
  REGION
  GAZOLE
  SUPERCARBURANT WITHOUT PLOMB

  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
  Champagne-Ardenne	5.09	7.20
  Corse	9.81	13.8
  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-Pas-de-Calais	7.27	10,28
  Lower Normandy	5.40	7.63
  Haute-Normandie	5.48	7.74
  Pays de la Loire	4.28	6.07
  Picardy	5.69	8.06
  Poitou-Charentes	4.45	6.30
  Provence-Alpes-Côte d'Azur	4.13	5.84
  Rhône-Alpes	4.54	6.41

  
  VII.-It is paid in 2015 to the regions Alsace, Aquitaine, Auvergne, Bourgogne, Bretagne, Centre, Champagne-Ardenne, Franche-Comté, Ile-de-France, Languedoc-Roussillon, Limousin, Lorraine, Midi-Pyrénées, Nord-Pas-de-Calais, Basse-Normandie, Pays de la Loire, Picardie, Poitou-Charente
  VIII.-It is paid in 2015 to the regions Alsace, Aquitaine, Auvergne, Burgundy, Bretagne, Centre, Champagne-Ardenne, Franche-Comté, Ile-de-France, Languedoc-Roussillon, Limousin, Lorraine, Midi-Pyrénées, Nord-Pas-de-Calais, Basse-Normandie, Haute-Normandie, Pays de la Loire, Picardie
  IX.-Amounts for payments under VII and VIII are taken from the share of the domestic consumer tax on energy products returned to the State. They are distributed in accordance with columns A and B of the following table:

  
  (In euros)

  
  REGION
  MONTANT
  payable
  (col. A)
  MONTANT
  payable
  (col. B)
  MONTANT
  to be taken
  (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
  Champagne-Ardenne	195 201	69 147		264 348
  Corse	69 245	28 734		97 979
  Franche-Comté	141 155	245 006		386 162
  Ile-de-France	875 190			875 190
  Languedoc-Roussillon	391 320	151 095		542 415
  Limousin	110 963	200 482		311 446
  Lorraine	500 121	126 902		627 022
  Midi-Pyrénées	389 708	207 584		597 292
  Nord-Pas-de-Calais	317 682	94 196		411 878
  Lower Normandy	246 497	31 879		278 376
  Haute-Normandie	166 081	265 713		431 795
  Pays de la Loire	488 339	142 189		630 528
  Picardy	208 106	237 238		445 344
  Poitou-Charentes	344 722	84 729		429 451
  Provence-Alpes-Côte d'Azur	794 602	160 509		955 112
  Rhône-Alpes	909 859	71 000		980 859
  Guadeloupe		149 213		149 213
  Guyane		207 347		207 347
  Martinique		40 759		40 759
  La Réunion		20 896		20 896
  Total	8 460 194	3 291 180		11 751 374

  
  X.-Section 40 of Act No. 2013-1278 of 29 December 2013 on Finance for 2014 is amended as follows:
  1° I is thus written:
  "I.-A commencing in 2015, the compensation by the State provided for in the III and V of Article 140 of this Law for the benefit of the regions, the territorial community of Corsica and the Department of Mayotte is provided in the form of a share of the domestic consumer tax on energy products. This share is obtained, for all regions, from the territorial community of Corsica and the Department of Mayotte, by applying a fraction of the domestic consumer tax tariff on energy products to the quantities of fuels sold annually throughout the national territory. »
  2° II is thus amended:
  (a) In the first and fifth paragraphs, the words: "2° of" are deleted;
  (b) At 1°, the amount "€0.67" is replaced by the amount "€0.73";
  (c) At 2°, the amount "€0.48" is replaced by the amount "€0.52".

  Article 3 Learn more about this article...

  
  An amount of 37,715,000 € is taken from the proceeds of the sums paid by the company of the motorways Estérel-Côte d'Azur-Provence-Alpes (ESCOTA) under the contribution by the State of the section Toulon Ouest - Benoît Malon of the highway A50, including the two tubes of the tunnel, and of the section Benoît Malon - Pierreronde de l'autoroute A57, in order to be Provence

  
  (In euros)

  Provence-Alpes-Côte d'Azur region	13 000
  Var Department	14 715 000
  Community of Agglomeration Toulon Provence Mediterranean	10 000
  Total	37 715 000

  Article 4 Learn more about this article...

  
  A sample of 255 million euros for the year 2015 on the resources of the National Fund for Agricultural Risk Management referred to in Article L. 361-1 of the Rural and Maritime Fisheries Code. Payment of this debit is effected before December 31, 2015. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.

  Article 5 Learn more about this article...

  
  I.-It is open a special assignment account entitled "Energy Transition".
  This account retraces:
  1° Revenue:
  (a) The proceeds of the domestic tax on the final consumption of electricity provided for in Article 266 quinquies C of the Customs Code decreased, for the year 2016, of 2,043 million euros, then of 2,548 million euros for the year 2017 and the following years;
  (b) A fraction of 2.16 per cent of the domestic tax on natural gas consumption provided for in section 266 quinquies of the Customs Code;
  (c) A fraction of the domestic tax on coal, lignites and cokes provided for in section 266 quinquies B of the Customs Code, 0%, and then 100% for 2017 and subsequent years;
  (d) A fraction of the domestic energy tax provided for in section 265 of the Customs Code, by 0%, then by 1.2% for 2017 and subsequent years;
  (e) General budget payments;
  2° In expenditure:
  (a) Compensation to operators of the public electricity service, pursuant to articles L. 121-7 and L. 121-8-1 of the energy code of the charges attributable to their public electricity service missions that are due to them as:

  
  - contracts for the purchase of electricity from a renewable energy source entered into under articles L. 121-27 and L. 314-1 of the same code;
  - contracts entered into under Article L. 311-10 of the said Code for the production of electricity from a renewable energy source;
  - contracts for supplemental compensation for electricity-producing installations from a renewable energy source entered into pursuant to Article L. 314-18 of the said Code;
  - contracts resulting from the implementation of tenders inciting to the development of consumer effacements referred to in article L. 271-4 of the same code;

  
  (b) The regulation, referred to in Article L. 121-19 of the same code, of the expenditures of this 2° as well as the charge or product referred to in Article L. 121-19-1 of the same code and induced by the expenses of the same a;
  (c) Reimbursement to operators of the public service of electricity of the compensation deficit accumulated by the mechanism of contribution to the public service of electricity as of December 31, 2015;
  (d) The compensation, pursuant to section L. 121-36 of the same code, of expenses attributable to public service obligations assigned to natural gas suppliers under the obligation to purchase biogas;
  (e) The regulation, referred to in the first paragraph of Article L. 121-41 of the same code, of the expenses of the d of this 2° as well as the charge or product mentioned in the second paragraph of the same article L. 121-41 and induced by the expenses of the same d;
  (f) Payments to the general budget for the amounts of refunds and discounts under the domestic tax on final electricity consumption provided for in section 266 quinquies C of the Customs Code;
  (g) Payments for the benefit of the Caisse des dépôts et consignations corresponding to requests for partial reimbursement for consumption, until 31 December 2015, approved by the Energy Regulatory Commission, of the industrial beneficiaries of the cap of contribution to the public service of electricity provided for in section L. 121-21 of the Energy Code, in its earlier drafting of this Act.
  II.-The Caisse des dépôts et consignations assures, on behalf of the State, the payment, on a monthly basis, of compensation to the operators mentioned in articles L. 121-6 and L. 121-35 of the Energy Code.
  III.-Book I of the energy code is thus modified:
  1° Article L. 121-6 is amended as follows:
  (a) The reference: "and L. 121-8" is replaced by the references: ", L. 121-8 and L. 121-8-1";
  (b) At the end, the words are added: "by the State";
  2° After the word: "so", the end of the 1st of Article L. 121-8 is thus written: "that the loss of revenues due to the reductions on services related to the supply of electricity, defined by decree, granted to energy consumers who benefit from the aid devices provided for in Articles L. 124-1 and L. 337-3; »
  3° Section L. 121-9 is amended as follows:
  (a) The first paragraph is as follows:
  "Every year, the Energy Control Board assesses the amount of charges. » ;
  (b) In the second paragraph, the reference: "and L. 121-8" is replaced by the references: ", L. 121-8 and L. 121-8-1";
  4° Article L. 121-16 is as follows:

  
  "Art. L. 121-16.-The compensation referred to in section L. 121-6 is subject to monthly payments on the basis of the amount of the charges referred to in section L. 121-9.
  "The Caisse des dépôts et consignations retraces these different transactions in specific accounts. The management costs it exposes are determined annually by the ministers responsible for the economy and energy. » ;

  
  5° Article L. 121-19 is amended as follows:
  (a) In the first sentence, the words: "collected contributions" are replaced by the words: "the total amount paid for a year";
  (b) In the second sentence, the words: "collected contributions" are replaced by the words: "accounts paid";
  6° In the first sentence of Article L. 121-19-1, the words: "the compensation actually collected under Article L. 121-10" are replaced by the words: "the total amount paid for a year" and the reference: "and L. 121-8" is replaced by the references: "L. 121-8 and L. 121-8-1";
  7° After the word: "application", the end of article L. 121-26 is thus written: "of this subsection. » ;
  8° To sections L. 121-27 and L. 121-28: references: "to articles L. 121-6 to L. 121-20" are replaced by the words "to this subsection";
  9° The title in subsection 2 of subsection 2 of section 1 of Chapter I of Title II is read as follows: "Public Service Charges Management Committee for Electricity";
  10° Section L. 121-28-1 is amended as follows:
  (a) The first paragraph is as follows:
  "The purpose of the Public Electricity Service Charges Management Committee is to monitor and analyze all public electricity service charges. » ;
  (b) The 1° and 2° are repealed;
  (c) In a, the words: "costs covered by contribution to" are replaced by the words: " charges of";
  (d) In c, the words: "of contribution to" are replaced by the words: "of expenses of", the words: "evolution of contribution" are replaced by the words: "evolution of public service charges" and the words: "on the sustainability of which it issues a notice, and for the different categories of consumers" are deleted;
  (e) In d, the words "covered by the contribution to" are replaced by the word "of";
  11° In Article L. 121-35, after the word: "public", the words are inserted: "defined in Article L. 121-36" and the words: "in accordance with the terms provided for in this subsection" are replaced by the words: "by the State";
  12° After the word: "code", the end of the 10th of the II of Article L. 121-32 is deleted;
  13° Article L. 121-36 is amended as follows:
  (a) In the first paragraph, the words: "as mentioned in Article L. 121-35" are replaced by the words: "as a result of public service missions";
  (b) After the word: "so", the end of the 1° is thus written: "that the losses of revenues due to the reductions on services related to the supply of gas, defined by decree, granted to energy consumers who benefit from the aid devices provided for in articles L. 124-1 and L. 445-5; »
  (c) After the 2°, it is inserted a 3° as follows:
  « 3° Costs borne by natural gas suppliers under the obligation to purchase biogas. These costs correspond to the incremental cost of purchasing biogas compared to the cost of natural gas supply, as well as to the additional management costs directly induced by the implementation of the biogas purchase obligation. » ;
  (d) The last paragraph is deleted;
  14° Article L. 121-37 is as follows:

  
  "Art. L. 121-37.-Each year, the Energy Control Board assesses the amount of charges.
  "The charges attributable to public service missions defined in section L. 121-36 are calculated on the basis of accounting maintained by the vendors who support them.
  "This accounting, established according to rules defined by the Energy Control Board, is controlled at the expense of the operators who support these charges by their Accounts Commissioner or, for the operators, by their public accountant. The Energy Control Board may, at the operator's expense, have this accounting controlled by an independent body it chooses. » ;

  
  15° Article L. 121-38 is as follows:

  
  "Art. L. 121-38.-The compensation of the charges referred to in section L. 121-35 is subject to monthly payments based on the amount of the charges referred to in section L. 121-37.
  "The Caisse des dépôts et consignations retraces these different transactions in specific accounts. The management costs it exposes are determined annually by the ministers responsible for the economy and energy. » ;

  
  16° Article L. 121-41 is as follows:

  
  "Art. L. 121-41.-Where the amount of the total amount of the year's deposits does not correspond to the amount of the year's expenses, the regularization is the following year in respect of the charges due for that year. Depending on whether the amount of the deposits paid is less than or greater than the amount of the expenses of the year, the regulation is, respectively, to increase or decrease the expenses of the following year.
  "For each operator, if the amount of the total amount of the deposits paid for a year is less than or greater than the amount of the charges referred to in Article L. 121-35, the result is, respectively, a charge or product, which bears interest to a rate fixed by decree. The load or product thus calculated is, respectively, added or cut to the charges to be compensated to this operator for the following years. » ;

  
  17° Articles L. 121-10 to 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° After the word "insured", the end of the third sentence of Article L. 122-5 is thus written: "by the State. » ;
  19° In Article L. 123-2, the words: "the contribution referred to in Article L. 121-10 due by the final consumers of electricity installed in the national territory" are replaced by the words: "the state";
  20° Article L. 124-4 is amended as follows:
  (a) In the first paragraph, after the word "payment", the words "in respect of the missions referred to in Article L. 124-1" and the words "a portion of the contributions due by the end-users of electricity referred to in Article L. 121-10, a portion of the contributions due by the natural gas suppliers referred to in Article L. 121-37 and by" are deleted;
  (b) The second paragraph is deleted;
  21° In the second sentence of the last paragraph of Article L. 141-3, the words "covered by contribution to" are replaced by the word "of".
  IV.-Le III de l'article 201 de la loi n° 2015-992 du 17 août 2015 relative à la transition énergétique pour la croissance verte est ainsi modifié :
  1° At 2°, after the words: "this article", are inserted the words: "and section 5 of the law n° 2015-1786 of 29 December 2015 of rectificative finances for 2015", the word: "that" is replaced by the word: "that" and are added the words: ", and the words: "help devices provided for in articles L. 124-1 and L. 337-3" are replaced by the words
  2° In the second paragraph of the 3rd, the words "by contribution to the public service of electricity" are deleted;
  3° The 5th is thus written:
  « 5° The 10th of the II of Article L. 121-32 of the same code, in its drafting resulting from the II of this article and section 5 of Act No. 2015-1786 of 29 December 2015 of Corrigendum Finance for 2015, is repealed; » ;
  4° At 6°, the words: "and II of this section" are replaced by the words: ", of the II of this section and of section 5 of the law n° 2015-1786 of 29 December 2015 of the rectificative finances for 2015", the word: "that" is replaced by the word: "that" and are added the words: ", and the words: " aid devices provided for in articles L. 124-5 and L. 124-1 and L.
  V.-Le c de l'article 238 bis HW du code général des taxes est compléter par les mots : ", dans leur rédaction avant à la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015".
  VI.-Section L. 135 N of the Tax Procedures Book is repealed.
  VII.-A.-The III applies to compensations under sections L. 121-6 and L. 121-35 of the Energy Code effective January 1, 2016.
  B.-Sections L. 121-6 to L. 121-28 and L. 121-35 to L. 121-44 of the same code, in their earlier drafting of this Act, remain applicable for electricity consumption and natural gas sales up to December 31, 2015.
  C.-I, II and IV to VI of this Article come into force on January 1, 2016.

  Article 6 Learn more about this article...

  
  I.-The second to last paragraphs of section 23 of the Financial Act No. 50-1615 of 31 December 1950, opening the appropriations applicable to the months of January and February 1951 and provisional authorization to collect the taxes for the year 1951, are replaced by twenty-three paragraphs, as follows:
  "This account retraces the activities of the production of goods and services carried out in penitentiary institutions, as well as the trading operations associated with these activities that contribute to the reintegration and activity of inmates. The guard of the seals, Minister of Justice, is the principal officer.
  “The trade account “Industrial regulation of penal institutions” includes:
  "In expenditure:
  « 1° Procurement of raw materials and supplies;
  « 2° Maintenance, maintenance and operation of workshops;
  « 3° Acquisitions of equipment necessary for the production and management of the board;
  « 4° Costs of first equipment and equipment renewal;
  « 5° Reimbursement of the work of the detained persons;
  « 6° Reimbursement to the general budget of all or part of the remuneration of personnel assigned to the industrial board under conditions defined by joint order of the Minister of Justice and the Minister responsible for the budget;
  « 7° The administrative and operating expenses of the industrial board excluding all salaries, wages, allowances and allowances of any kind paid to personnel;
  « 8° gratifications to trainees under the conditions established by the regulations in force;
  « 9° Payments due to the companies referred to in Article L. 1251-1 of the Labour Code under the conditions set out in Chapter I of Book II title V of Part I of the same Code;
  « 10° Purchase of services;
  « 11° Costs related to trade transactions related to the above-mentioned operations;
  "In recipes:
  « 1° The proceeds of the disposal or sale of manufactured articles;
  « 2° Revenues related to the sale of service benefits;
  « 3° Trade proceeds related to the above-mentioned activities;
  « 4° Products of disposal of equipment;
  « 5° General budget payments;
  « 6° Premiums, subsidies and subsidies granted by any public or private person;
  « 7° All other recipes from the activity of the “Industrial Board of Prisons”.
  "The terms and conditions of operation of this account are specified by decree against the seals, Minister of Justice, and the minister responsible for the budget. »
  II.-Section 57 of the Financial Law for 1972 (No. 71-1061 of 29 December 1971), Section 13 of the Financial Law for 1984 (No. 84-1209 of 29 December 1984) and Section 56 of Act No. 2004-1484 of 30 December 2004 of finances for 2005 are repealed.

• Part II: PROVISIONS RELATING TO THE EQUILIBRE OF RESOURCES AND CHARGES Article 7 Learn more about this article...

  
  I. - For 2015, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the variance of the expenses of the State budget are fixed to the following amounts:

  
  (In millions of euros)

  
  RESOURCES
  CHARGES
  SALES

  General budget
  Gross tax revenues/gross costs	1 983	4 455
  Less: Refunds and discounts	2 314	2 314
  Net tax revenues/net expenditures	- 331	2 141
  Non-tax revenues	502
  Total net income/net expenditure	171
  A deduction: Receipts for local authorities and the European Union	- 1 037
  Net requirements for the general budget	1 208	2 141	- 933
  Evaluation of competition funds and related appropriations	900	900
  Net requirements for the general budget, including competitive funds	2 108	3 041
  Supplementary budgets
  Air control and operations		3	- 3
  Official publications and administrative information
  Annex budgets		3	- 3
  Evaluation of competition funds and related appropriations:
  Air control and operations
  Official publications and administrative information
  Annex budgets, including competition funds		3	- 3
  Special accounts
  Trust accounts	- 2 118	- 2 148	30
  Financial Competition Accounts	- 517	- 1 831	1 314
  Trade accounts (solde)
  Monetary accounts (solde)
  Special accounts balance			1 344
  General balance			408

  
  II. - For 2015:
  1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:

  
  (In billions of euros)

  Need for funding
  Depreciation of medium- and long-term debt	116.4
  Depreciation of long-term debt	75.3
  Depreciation of medium-term debt	38,8
  Including indexing supplements paid at maturity (indexed data)	2.3
  Depreciation of other debts	0.1
  Deficit to fund	73.3
  Other cash requirements	2.5
  Total	192.3
  Funding resources
  Average and long-term debt emissions from redemptions	187.0
  Resources allocated to the Public Debt Fund	2.0
  Net change in stock of short-term state securities	- 23.0
  Changes in deposition of correspondents	-
  Change in Treasury availability to the Bank of France and state cash investments	3.9
  Other cash resources	22.4
  Total	192.3

  
  2° The ceiling of the net change, valued at the end of the year, of the negotiable debt of the State for a period of more than one year remains unchanged.
  III. - For 2015, the authorisation limit for paid employment by the state, expressed in full-time equivalents, is increased to 1,903,724.

  
  SECOND PART
  PUBLIC POLICIES AND SPECIAL PROVISIONS

• Title I: BUDGETARY AUTHORIZATIONS FOR 2015. - CREDITS OF MISSIONS Article 8 Learn more about this article...

  
  I. - It is open to Ministers, for 2015, under the general budget, additional commitment authorities and payment credits amounting, respectively, to € 8,490,486,578 and to € 7,099,416,044,044, respectively, in accordance with the distribution by mission and programs in statement B annexed to this Act.
  II. - It is cancelled for 2015, under the general budget, commitment authorizations and payment credits, respectively, amounting to €2,491,647,365 and €2,643,782,781 in accordance with the distribution by mission and programs in statement B annexed to this Act.

  Article 9 Learn more about this article...

  
  It is open to ministers, for 2015, under the supplementary budgets, additional commitment authorizations and payment credits, respectively, amounting to €2,699,252 and €2,741,828, in accordance with the distribution by programs given in statement C annexed to this Act.

  Article 10 Learn more about this article...

  
  I. - It is open for 2015, under the trust accounts, additional commitment authorities and payment credits amounting to €2,000, in accordance with the distribution by mission and programs provided in statement D annexed to this Act.
  II. - It is cancelled for 2015, under the trust accounts, commitment authorities and payment credits, respectively, amounting to €444,000 and to €448,000, in accordance with the distribution by mission and programmes provided in statement D annexed to this Act.
  III. - It is open for 2015, under financial competition accounts, additional commitment authorities and payment credits amounting to €21,100,000, in accordance with the distribution by mission and programs provided in statement D annexed to this Act.
  IV. - It is cancelled for 2015, for financial competition accounts, commitment authorizations and payment credits, respectively, amounting to €1,646,934,946 and to €1,851,934,946, in accordance with the distribution by mission and programmes set out in statement D annexed to this Act.

• Part II: BUDGETARY AUTHORIZATIONS FOR 2015. - PLAFONDS OF EMPLOIS AUTORISATIONS Article 11 Learn more about this article...

  
  The second column of the table of the second paragraph of section 54 of Act No. 2014-1654 of 29 December 2014 of Finance for 2015 is amended as follows:
  1° On the second line, the number: "1 889 490" is replaced by the number: "1 892 115";
  2° In the fifth line, the number: "31,035" is replaced by the number: "31,375";
  3° On the eighth line, the number: "265 846" is replaced by the number: "268 471";
  4° At the twelfth line, the number: " 139 504" is replaced by the number: " 139 164";
  5° At the last line, the number: "1,901,099" is replaced by the number: "1,903,724".

  Article 12 Learn more about this article...

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

• Title III: RATIFICATION OF ADVANCED DECRETS Article 13 Learn more about this article...

  
  The openings and cancellations of credits issued by Decree No. 2015-402 of 9 April 2015 on the opening and cancellation of credits in advance, Decree No. 2015-1347 of 23 October 2015 on the opening and cancellation of credits in advance, and Decree No. 2015-1545 of 27 November 2015 on the opening and cancellation of credits in advance.

• Part IV: PERMANENT PROVISIONS I. - NON-RATE FISCAL MEASURES Article 14 Learn more about this article...

  
  I.-The Customs Code is amended as follows:
  A.-Table B of the 1st of Article 265 is completed by a column as follows:

  
  “

  2017
  6.89
  Applicable domestic consumer tax pursuant to 3 of this article
  Domestic consumption tax applicable to light oils of 2710, following 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
  Applicable domestic consumer tax pursuant to 3 of this article
  11,69
  16.50
  Exemption
  11,69
  16.50
  Exemption
  Applicable domestic consumer tax pursuant to 3 of this article
  11,69
  16.50
  6.50
  6.50
  Domestic consumer tax applicable to products listed in indices 36 and 36 bis, whether or not used condition of employment
  Exemption
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  Applicable domestic consumer tax pursuant to 3 of this article
  7.25
  33,86
  9,41

  
  » ;

  
  B.-The first three paragraphs of section 265 nonies are supplemented by the words: ", increased, with respect to the tax referred to in section 266 quinquies, of € 0.33 per megawatthour in higher calorific power";
  C.-Section 266 quinquies is amended as follows:
  1° 8 is thus amended:
  (a) In the first paragraph, the word ". It is replaced by the words: ", expressed in megawatt hours, after rounded to the nearest megawatt hour. The tax;
  (b) The table in the second paragraph is as follows:

  
  “

  
  (In euros)

  
  DEIGNATION OF PRODUCTS
  PERCEPTION
  TARIF
  2016
  2017

  2711-11 and 2711-21: natural gas intended for use as fuel	Megawatthour in upper calorific power	4.34	5.88

  
  » ;

  
  (c) The last paragraph is replaced by two subparagraphs:
  "The amount of the tax is rounded to the nearest euro.
  "In the event of a change in the tax rate over a billing period, the amounts concerned are divided according to the rates proportionally to the number of days of each period. » ;
  2° 10 is thus amended:
  (a) In the first sentence of the second paragraph, after the word: "report", the words are inserted: ", in accordance with a model established by the administration," and the words: "within two" are replaced by the words: "before the 25 of";
  (b) In the second sentence of the same second paragraph, the words "when filing the declaration" are replaced by the words "in the same period";
  (c) The third paragraph is deleted;
  3° In 11, after the reference: "5," the words are inserted: "or with the application of a reduced rate in accordance with section 265 nies,"
  4° In the first paragraph of 12, after the reference: "5", the words are inserted: "or for use allowing the application of a reduced rate in accordance with Article 265 nonies";
  D.-Article 266 quinquies B is amended as follows:
  1° 6 is thus amended:
  (a) In the first paragraph, the word ". It is replaced by the words: ", expressed in megawatt hours, after rounded to the nearest megawatt hour. The tax;
  (b) The table in the second paragraph is as follows:

  
  “

  
  (In euros)

  
  DEIGNATION OF PRODUCTS
  PERCEPTION
  TARIF
  2016
  2017

  2701,2702 and 2704: coals, lignites and cokes intended for use as fuels	Megawatthour	7.21	9,99

  
  » ;

  
  (c) The last paragraph is as follows:
  "The amount of the tax is rounded to the nearest euro. » ;
  2° The 3° of 7 is thus modified:
  (a) In the first sentence of the second paragraph, after the word: "report", the words are inserted: ", in accordance with a model established by the administration," and the words: "within two" are replaced by the words: "before the 25 of";
  (b) In the second sentence of the same second paragraph, the words "when filing the declaration" are replaced by the words "in the same period";
  (c) The third paragraph is deleted;
  3° The 7 is supplemented by a 5° as follows:
  « 5° By derogation from 3°, the suppliers of the products mentioned in 1 who, during the previous calendar year, made deliveries only to domestic customers, within 1,000 megawatt hours, may declare and pay the tax to the customs administration and indirect duties, on an annual basis. The quantities of energy delivered during the calendar year are reported in accordance with a model established by the administration and filed before January 31 following the year concerned. The corresponding fee is paid within the same period. When, in a year, the indebted person no longer meets the conditions for the benefit of this simplified regime, he shall declare and pay the tax in accordance with the 3rd. » ;
  4° In 8, after the reference: "5", the words are inserted: "or have benefited from a reduced rate provided for in section 265 nonies";
  5° In 10, the words: "of this article" are replaced by the words: "or for use allowing the application of a reduced rate in accordance with section 265 nonies";
  E.-Article 266 quinquies C is amended as follows:
  1° In 1, the words: "under a subscribed power greater than 250 kilovoltampers" are replaced by the words: "whatever power is subscribed, and which is called " contribution to the public service of electricity";
  2° 2° and 5° of 5 are repealed;
  3° 7 is thus amended:
  (a) In the first sentence, after the references: "to 4 to 6", is inserted the reference: "or to the C of 8" and are added the words: "or with the application of a reduced tariff";
  (b) In the second sentence, the words: "or the franchise" are replaced by the words: ", the franchise or the application of a reduced tariff";
  4° 8 is thus amended:
  (a) The beginning of the first paragraph is as follows: "A.-The tax is based on the amount of electricity supplied or ... (the remainder without change). » ;
  (b) The second preambular paragraph is replaced by four sub-items:
  "B.-The tax rate is as follows:

  
  “

  
  (In euros)

  
  DEIGNATION OF PRODUCTS
  PERCEPTION
  TARIF
  2016
  2017

  Electricity	Megawatthour	22.50	22.50

  
  "The amount of the tax is rounded to the nearest euro.
  "In the event of a change in the tax rate over a billing period, the amounts concerned are divided according to the rates proportionally to the number of days of each period. » ;
  (c) After the second preambular paragraph, a C is inserted as follows:
  "C.-a. For persons who operate electro-intensive industrial facilities in the sense that, at the company or its sites, the amount of the tax that would have been due under the B, without the application of exemptions and exemptions, is at least 0.5% of the added value, the domestic consumer tax rate applicable to final electricity consumption for their needs is fixed to:
  "2 € per megawatt hour, if the consumption of the site or company is strictly greater than 3 kilowatt hours per euro of added value;
  "5 € per megawatt hour, if the consumption of the site or company is between 1.5 and 3 kilowatt hours per euro of added value;
  "€7.5 per megawatt hour, if the consumption of the site or company is strictly less than 1.5 kilowatthour per euro of added value.
  “b. For those who operate hyperelectro-intensive facilities, the domestic consumer tax rate applicable to final electricity consumption for the purposes of these facilities is set at € 0.5 per megawatt hour.
  "Is considered to be hyperelectro-intensive a facility that checks the following two conditions:

  
  "-its electricity consumption is more than 6 kilowatt hours per euro of added value;
  "-its activity belongs to a sector whose intensity of exchanges with third countries, as determined by the European Commission for the purposes of Article 10 bis of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, establishing a system for the exchange of quotas for greenhouse gas emissions in the Community and amending Council Directive 96/61/EC, is greater than 25%.

  
  "c. For persons engaged in the transportation of persons and goods by train, metro, tram, cable and trolleybus, the domestic consumer tax rate applicable to final electricity consumption for the purposes of these activities is set at € 0.5 per megawatthour.
  "d. The domestic consumer tax tariff applicable to the final electricity consumption of the facilities referred to in a that are exposed to a significant risk of carbon leakage due to the costs of indirect emissions is fixed to:
  "1 € per megawatt hour if the consumption of the site or company is strictly greater than 3 kilowatt hours per euro of added value;
  "2.5 € per megawatt hour if the consumption of the site or company is between 1.5 and 3 kilowatthours per euro of added value;
  "5.5 € per megawatt hour if the consumption of the site or company is strictly less than 1.5 kilowatthour per euro of added value.
  "Is considered to be exposed to a significant risk of carbon leakage due to the costs of indirect emissions a facility whose activity falls under one of the sectors or subsectors referred to in Appendix II of communication 2012/ C 158/04 of the Commission on Guidelines for Certain State Aids in the Context of the Greenhouse Gas Emission Exchange System after 2012. » ;
  (d) At the beginning of the third paragraph, the words “D.-” are added;
  (e) In the fourth paragraph, the words: "of a subscribed power greater than 250 kilovoltampers" are deleted;
  5° 9 is thus written:
  “9. The tax is reported and paid, on a quarterly basis, to the customs and indirect duties administration.
  "With the exception of those mentioned in 3 who provided or consumed in the previous calendar year less than 40 terawatthours, the debtors make monthly payments of the tax due in the previous month before the 15 of the following month on the basis of an estimated return, in accordance with a model fixed by the administration and filed within the same period.
  "The quarterly return, in accordance with a model established by the administration, is filed before the 25th of the month following the calendar quarter concerned and mentions the amount of electricity provided to a final user or consumed by a final user, for which the tax became payable, under the calendar quarter, as well as the amount of the tax. The same statement specifies the quantities of non-taxable electricity within the meaning of 4 provided to a final user or consumed by a final user for the period. It is accompanied by the payment for the debtors mentioned in 3 who provided or consumed in the previous calendar year less than 40 terawatthours.
  "The difference between the amount of the tax on the return and the amount of the tax paid by the debtor in the form of monthly payments for the quarter is subject to regularization, liquidated by the debtor on the quarterly return.
  "When regularization discloses that a portion of the debts due by the debtor has not been paid, the debtor shall pay the corresponding amount within the same time limit as the filing of the return.
  "In the opposite case, the debtor is authorized to charge the amount of regularization on future payments, until regularization is exhausted.
  "The estimated monthly statements and quarterly statements may be made electronically.
  "If the amount of the tax payable for a month is more than 20% higher than the amount paid on the basis of the estimated return, a 5% increase is applied to the amounts deferred.
  "The small producers mentioned in the 4th of 5 are exempt from the obligation to establish the declaration. » ;
  6° 10 is thus amended:
  (a) In the first paragraph, the words: "of this article" are replaced by the words: "or for use allowing the application of a reduced rate provided for in C of 8";
  (b) The second sentence of the second paragraph is supplemented by the reference "and the C of 8".
  II.-Section 266 quinquies C of the Customs Code applies to Saint-Pierre-et-Miquelon. By derogation from 9 of the same section, the debts referred to in 3 of that section may declare and pay the tax to the customs and indirect duties, on an annual basis. The annual return, in accordance with a model established by the administration, is filed before January 31 following the year concerned. The corresponding fee shall be paid within the same period. The statement mentions the amount of electricity provided to a final user or consumed by a final user, for which the tax has become due, for the calendar year, as well as the amount of the tax. The same statement specifies the quantities of non-taxable electricity within the meaning of 4 of the same article provided to a final user or consumed by a final user for the period. Small producers mentioned in 4th of 5 of the same article are exempt from the obligation to establish the declaration.
  III.-The I applies to operations with generators effective January 1, 2016.
  IV.-The loss of revenue for the State resulting from the application of c of C of 8 of article 266 quinquies C of the Customs Code to cable transport is compensated by the creation of an additional fee to the rights mentioned in articles 575 and 575 A of the general tax code.

  Article 15 Learn more about 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° In b, the words: "in the limit of the sum" are replaced by the words: "the costs referred to in Article L. 3261-3-1 of the same 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 Article L. 3261-3" is replaced by the references: "of Articles L. 3261-3 and L. 3261-3-1";
  2° Section L. 131-4-4 is repealed.
  III.-Article L. 3261-3-1 of the Labour Code is amended as follows:
  1° The first paragraph is amended to read:
  (a) The word "takes" is replaced by the words "may take";
  (b) The words: "moving" are replaced by the words: "for their movements";
  2° The second paragraph is amended to read:
  (a) The words: "and with the refund of the shipping subscription" are deleted;
  (b) After the word: "station", the end is deleted.
  IV.-The II and III apply as of January 1, 2016.

  Article 16 Learn more about this article...

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

  Article 17 Learn more about this article...

  
  I.-Table B of the 1st of section 265 of the Customs Code is amended as follows:
  1° The first column of the twentieth to twenty-second lines is as follows:

  
  “

  -----upercarbon with lead content not exceeding 0.005 g/ litre, other than the corresponding superfuel has the 11 bis identification index, containing up to 5% volume/ volume of ethanol, 22% volume/ volume of ethers containing 5 or more carbon atoms, by molecule and a maximum oxygen content of 2.7% by mass

  -----upercarbon of a lead content not exceeding 0.005 g/ litre, containing a specific additive improving the antirecession characteristics of valve, based on potassium, or any other recognized additive of equivalent quality in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area.

  -----upercarbon with a lead content not exceeding 0.005 g/ litre, other than superfuels corresponding to the identification indices 11 and 11 bis, containing up to 10% volume/ volume of ethanol, 22% volume/ volume of ethers containing 5 or more carbon atoms, by molecule and a maximum oxygen content of 3.7%.

  
  » ;

  
  2° At the last column of the twenty-second line, the number: "64.12" is replaced by the number: "62.12";
  3° In the sixth column of the thirty-ninth line, the number: "48,81" is replaced by the number: "49,81";
  4° At the last column of the forty-sixth, fifty-second and sixtieth lines, the number: "15.24" is replaced by the number: "13.97";
  5° At the last column of the sixty-third line, the number: "4.69" is replaced by the number: "3.99".
  II.-The I applies to fuel volumes consumed as of January 1, 2016.

  Article 18 Learn more about this article...

  
  I.-In the I of Article 35 bis of the General Code of Taxes, after the second occurrence of the word "main" are inserted the words "or its temporary residence, as long as it justifies a contract entered into under Article 3 of L. 1242-2 of the Labour Code".
  II.-The I of this section applies to products collected as of January 1, 2016.

  Article 19 Learn more about this article...

  
  I.-The 12th of Article 120 and 6th of Article 156 of the General Tax Code are repealed.
  II.-The I applies to profits and losses made effective January 1, 2015.

  Rule 20 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° After article 150-0 B ter, it is inserted an article 150-0 B quater as follows:

  
  "Art. 150-0 B quater.-I.-The imposition of surplus-values withdrawn from the assignment on an expensive basis or the acquisition of shares of a variable capital investment corporation or shares of a common investment fund, as well as the dissolution of such entities, may be deferred under the conditions set out in II.
  "II.-The benefit of the tax deferral is subject to the following conditions.
  “A.-The corporation or fund referred to in I belongs to the “monetary” class or to the “short-term” class. This classification is attested by the documents mentioned in articles L. 214-23 and L. 214-24-62 of the monetary and financial code.
  "B.-The taxpayer shall pay the sale or redemption price or the amount of the amounts attributed to it at the time of dissolution, net of the social levies due under these transactions, within one month of the date of this event, on a share savings plan for the financing of small and medium-sized enterprises and intermediate-sized enterprises, as defined in section L. 221-32-1 of the same code.
  "When the payment on such a plan is limited to a fraction of the price or amount, the tax deferral applies only to the corresponding surplus-value rate.
  "C.-The taxpayer shall apply for the benefit of this deferral and shall mention the amount of the surplus-value so deferred on the declaration provided for in section 170 of this Code.
  "III.-Non-compliance with any of the conditions set out in II of this section results in the immediate requirement of income tax, without prejudice to the delayed interest set out in section 1727 from the date on which that tax should have been paid.
  "IV.-The tax deferral shall be terminated in the event of withdrawal of securities or cash or redemption made on the plan before the expiry of the fifth year following the date of payment made under the terms of B of this section, or, if that event is earlier, when the taxpayer transfers his tax domicile outside France under the conditions set out in section 167 bis.
  "For the purposes of the first paragraph of this IV, the taxation shall be established, under the conditions of common law, for the year of realization of the event ending the tax deferral.
  "V.-The surplus-value is permanently exempted after the expiry of the five-year period referred to in IV or, by derogation from the same IV, in the event of withdrawal or redemption resulting from termination, the disability corresponding to the classification in the second or third categories provided for in section L. 341-4 of the taxpayer's social security or death code or one of the spouses or partners bound by a civil pact of solidarity submitted to the taxpayer.
  "VI.-Les I à V applies to transfers, acquisitions of shares of a variable capital investment corporation or shares of a mutual investment fund and dissolutions between April 1, 2016 and March 31, 2017. » ;

  
  2° In II of section 167 bis, the reference: "and 150-0 B ter" is replaced by the references: ", 150-0 B ter and 150-0 B quater";
  3° In the last paragraph of Article 170, the reference: "Article 150-0 B ter" is replaced by the references: "Articles 150-0 B ter and 150-0 B quater";
  4° At a bis of 1° of the IV of section 1417, after the reference: "158", the words are inserted: "of the amount of the tax deferral surpluses under section 150-0 B quater."
  II.-The e ter of Article L. 136-6 of the Social Security Code is thus restored:
  “e ter) Any surplus-values placed on a tax deferral pursuant to I and II of section 150-0 B quater of the general tax code; "

  Article 21 Learn more about this article...

  
  I.-Section 164 C and section 197 A b of the general tax code are repealed.
  II.-The I applies from the 2015 taxation of revenues.

  Article 22 Learn more about this article...

  
  The general tax code is amended as follows:
  1° Section 200 quindecies is amended as follows:
  (a) At 1, after the year: "2014", the words are inserted: ", and from the 2016 taxation of revenues for specific provisions relating to members of a forest economic and environmental interest group defined in sections L. 332-7 and L. 332-8 of the forest code,"
  (b) 2 is thus amended:

  
  -in the first paragraph of the 1st, after the word "marital", are inserted the words: "or without surface floor when the property is integrated into a forest economic and environmental interest group,";
  - in the first paragraph of the second paragraph, after the word: "member", are inserted the words: "or by a group of economic and environmental interests of which the taxpayer is a member directly or indirectly through a forest group or a forest saving corporation", after the words: "when the property of the grouping", it is inserted the word: "forester," and after the word: "sea floor", are inserted the words: "are" or
  -at the same 2°, the words: "the associate" are replaced by the words: "the taxpayer" and are added the words: "and, if any, the taxpayer, the forest group or the forest saving corporation must commit to remain members of the forest economic and environmental interest group during the same period";
  - at the beginning of the b of said 2°, are inserted the words: "The taxpayer,"
  -in the first paragraph of the 3rd, after the word "marital", are inserted the words: "or a private legal entity recognized as a group of economic and environmental interests of the forest",

  
  (c) 5 is supplemented by the words: "and for beneficiaries members of a forest economic and environmental interest group directly or indirectly through a forest group or forest saving company";
  2° Section 238 quater is repealed.

  Article 23 Learn more about this article...

  
  I. - The amounts collected as part of the award of the French Tech Ticket award by the winners of this award are not subject to income tax.
  II. - The sums collected as part of the award of the French Tech Ticket prize by the winners of this award are exempt from any contribution and social contribution, regardless of the nature.

  Article 24 Learn more about this article...

  
  I.-The penultimate paragraph of Article 199 terdecies-0 A of the general tax code is replaced by four paragraphs:
  "In the event of non-compliance with the retention condition provided for in the same second paragraph in the event of assignment:
  « 1° Intervening within two years of the subscription and if this assignment is stipulated as obligatory by a covenant of partners or shareholders;
  « 2° Intervening more than two years after the subscription and whatever the cause of the assignment,
  "the tax benefit referred to in the 1st of the I granted under the current year and those preceding these transactions is also not questioned, if the amount initially invested or if the selling price of the transferred securities, diminished the taxes and taxes generated by this assignment, is less than the amount initially invested, is fully reinvested by a minority shareholder, within a maximum period of twelve months from the date of the assignment, in terms of securities mentioned This subscription cannot give rise to the tax benefit provided for in 1° of said I."
  II.-Article 885-0 V bis of the General Tax Code is amended as follows:
  1° I is thus modified:
  (a) The first draft is as follows:
  “1. The debtor may charge on the solidarity tax on the fortune 50% of the payments made under:
  « 1° Digital subscriptions:
  “(a) To the initial capital of companies;
  “(b) To the capital increases of companies of which he is neither a partner nor a shareholder;
  "(c) To the capital increases of a partnership or shareholder where such subscriptions constitute a follow-up investment, including after the seven-year period referred to in the third paragraph of 1 bis of this I, realized under the following cumulative conditions:

  
  "the debtor has benefited, under his first investment in the capital of the beneficiary corporation of the payments, from the tax benefit provided for in the first paragraph of this 1;
  "-possible follow-up investments were provided in the business plan of the beneficiary company of the payments;
  "-the beneficiary company of the follow-up investment has not become linked to another company under the conditions set out in c of 6 of Article 21 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty;

  
  « 2° Subscriptions of participatory securities, under the conditions set out in 1°, in cooperative production companies defined by Act No. 78-763 of 19 July 1978 on the status of cooperative production companies or in other cooperative societies governed by Act No. 47-1775 of 10 September 1947 on the status of cooperation.
  "Subscriptions referred to in 1° and 2° confer on subscribers the only rights resulting from the quality of shareholders or partners, excluding any other counterparties in particular in the form of capital warranty, preferential rates or priority access to goods produced or services rendered by the company.
  "This tax advantage cannot be more than 45,000 € per year. » ;
  (b) After the 1st it is inserted a 1 bis as follows:
  "1 bis. The recipient corporation of the payments referred to in 1 shall meet the following conditions:
  “(a) It is a small and medium-sized enterprise within the meaning of Annex I to Regulation (EU) No 651/2014 of the Commission of 17 June 2014 referred to above;
  “(b) It is not qualified as a company in difficulty within the meaning of Article 2 of the Regulations;
  "(c) It carries on an industrial, commercial, artisanal, agricultural or liberal activity, excluding activities providing guaranteed income as a result of the existence of a regulated tariff for the redemption of production or benefiting from a contract offering a supplement of remuneration defined in Article L. 314-18 of the Energy Code, financial activities, of the management of movable heritage defined in Article 885 O quater of this Code and of the construction activities
  "(d) It meets at least one of the following conditions at the time of initial investment:

  
  "she does not operate on any market;
  "she has been operating on a market, no matter what, for less than seven years after her first commercial sale. The turnover threshold that characterizes the first commercial sale within the meaning of this paragraph and its terms and conditions of determination are fixed by decree;
  "is in need of an investment in risk financing that, on the basis of an established business plan to integrate a new geographic market or products, is more than 50% of its average annual turnover of the previous five years;

  
  “e) Its assets are not predominantly made up of precious metals, works of art, objects of collection, antiques, race horses or contests, or, unless the very object of its activity consists in their consumption or retail sale, wines or alcohols;
  “(f) It has its effective head office in a Member State of the European Union or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance convention to combat tax evasion and fraud;
  “(g) Its securities are not allowed to negotiations on a regulated market or a multilateral system of French or foreign negotiations within the meaning of Articles L. 421-1 or L. 424-1 of the monetary and financial code, unless that market is a multilateral trading system where the majority of the instruments admitted to the negotiations 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 referred to above;
  “(h) It is subject to tax on profits under conditions of common law or would be subject to it under the same conditions if its activity was carried out in France;
  “(i) It has at least two employees at the end of the year following the subscription having opened the right to this reduction, or an employee if it is subject to the obligation to register to the Chamber of Crafts and Crafts;
  “j) The total amount of the payments it received under the terms and conditions referred to in this I and III and the assistance it received under the financing of risks in the form of equity or quasi-substance investments, loans, guarantees or a combination of these instruments does not exceed 15 million euros. » ;
  (c) 2 is thus amended:

  
  - 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: "1 bis";

  
  (d) The 3 is thus modified:

  
  -at a, the reference: "1" is replaced by the reference: "1 bis" and the references: "b and e bis" are replaced by the references: "c, d, i and j";
  -at the end of the b, the reference: "b of 1" is replaced by the reference: "c of 1 bis";
  -the e is thus restored:

  
  “e) The corporation is not a partner or shareholder of the corporation to the capital of which it reinvests, except where the reinvestment is a follow-up investment fulfilling the cumulative conditions set out in c of 1° of 1; »

  
  -in the first sentence of the ninth paragraph, the reference: "1" is replaced by the reference: "1 bis";

  
  2° II is thus amended:
  (a) The last paragraph of 1 is as follows:
  "In the event of a refund of the contributions to the subscribers before December 31 of the seventh year following that of the subscription, the benefit of the tax benefit provided for in I shall be questioned, unless the refund is made following the judicial liquidation of the company. » ;
  (b) 2 is thus amended:

  
  -the second sentence of the first paragraph is supplemented by the words: "or an assignment made in the context of a judicial recovery or judicial liquidation procedure";
  -in the first sentence of the second paragraph, after the words: "of shareholders", are inserted the words: "or in the event of a mandatory withdrawal procedure following a public withdrawal offer or any public offer within the meaning of Article L. 433-4 of the monetary and financial code" and the words: "a minority shareholder" are replaced by the words: "the assignor";
  -the second sentence of the same second paragraph is supplemented by the words: "not the one provided for in article 199 terdecies-0 A";
  -in the first sentence of the last paragraph, the reference: "at 1" is replaced, twice, by the reference: "at 1 bis of";
  -at the end of the second sentence of the last paragraph, the reference: "on the same 1 of the I" is replaced by the words: "on the 1st of the I, or on the one provided for in article 199 terdecies-0 A";
  - have added two subparagraphs as follows:

  
  "One of this II shall not apply in the event of termination, disability corresponding to the classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code, the death of the subscriber or his spouse or partner bound by a civil pact of solidarity subject to a common taxation. The same applies in the event of a donation to a natural person of the securities received in exchange for the subscription to the capital of the corporation if the donee resumes the obligation to retain the transferred securities provided for in 1 of this II and if he does not receive the refund of the contributions before the term referred to in the last paragraph of the same 1. Otherwise, the recovery of the tax reduction obtained is made on behalf of the donor.
  "The conditions referred to in the penultimate paragraph of 1 of I and to c, e and f of 1 bis of the same I shall be met on the date of subscription and on a continuous basis until 31 December of the fifth year following that of subscription. If not, the tax benefit for audit I is challenged. » ;
  (c) It is added a 3 as follows:
  “3. The tax benefit under I granted under the current year and the previous ones is the subject of a recovery for the year in which the corporation or debtor ceases to meet one of the conditions mentioned in the first two paragraphs of 1 or in the last paragraph of 2. » ;
  3° The III is thus amended:
  (a) The first is amended:

  
  -the first paragraph is supplemented by the words: "or a similar body of another Member State of the European Union or of a State Party to the Agreement on the European Economic Area which concluded with France an Administrative Assistance Agreement to Combat Tax Fraud and Evasion";
  -b, after the words: "his spouse", are inserted the words: "his partner bound by a civil pact of solidarity" and, after the word: "notory", are inserted the words: "subject to common taxation";
  - at the beginning of the second sentence of the first paragraph of c, the words: "If the fund is not intended to invest more than 50% of its assets to the capital of innovative young companies defined in article 44 sexies-0 A," are deleted;

  
  (b) The third part is supplemented by a sub-item:
  "The first paragraph of this 3 shall not apply where the condition provided for in paragraph 1 of this III is not complied with in the event of termination, invalidity corresponding to the classification in the categories provided for in 2° and 3° of Article L. 341-4 of the Social Security Code, death of the subscriber or his spouse or partner bound by a civil pact of solidarity subject to common taxation. » ;
  4° VI is repealed;
  5° The VII is supplemented by two paragraphs:
  "The amount of direct and indirect fees charged under the same payment referred to in 1 to 3 of the I or 1 of the III of this article by the companies referred to in the first paragraph of the 3, by the managers and depositaries of funds referred to in the III, by the companies and natural persons engaged in advisory or management activities under the payment or by the natural or legal persons associated with them, as defined in articles L. 233-10-3
  "Without prejudice to the sanctions that the Autorité des marchés financiers may impose, any breach of these prohibitions is liable to a fine whose amount cannot exceed ten times the unduly collected costs. »
  III.-After article 885-0 V bis A of the General Tax Code, an article 885-0 V bis B is inserted as follows:

  
  "Art. 885-0 V bis B.-Article 885-0 V bis applies, under the same conditions and under the same sanctions, to the subscriptions in cash to the capital of the socially useful enterprises referred to in Article L. 3332-17-1 of the Labour Code, subject to the following reservations:
  « 1° Exclusions in c of 1 bis of I of the same article 885-0 V bis relating to the exercise of a financial activity, construction of buildings or real estate are not applicable to joint ventures;
  « 2° The conditions laid down in the d of the same 1 bis do not apply to the solidarity companies mentioned in the 3rd and 4th of this article;
  « 3° The requirement of Article 885-0 V bis 1 bis of Article 1 bis does not apply to payments for subscriptions made to the capital of the solidarity companies referred to in Article L. 3332-17-1 of the Labour Code, which have the sole purpose of:
  “(a) Either the study, realization or management of the construction of dwellings for disadvantaged persons or in a situation of self-reliance and selected by a commission of qualified persons, the company having a master's degree approval under articles L. 365-1 and following of the construction and housing code;
  “(b) Either the acquisition, construction, rehabilitation, management and lease operation of all property and real estate rights in order to promote the improvement of the conditions of housing or reception and the reintegration of disadvantaged or self-relianced persons, the company enjoying a collective approval.
  "The benefit of the exemption referred to in this 3rd is subject to the following conditions:

  
  "the corporation does not distribute dividends;
  "-the society realizes its social object throughout the national territory;

  
  « 4° By derogation from the j of the 1 bis of Article 885-0 V bis, the limit of payments is set at 2.5 million euros per year for social utility companies that have exclusively the purpose of carrying out a financial activity. »

  
  IV.-The monetary and financial code is amended as follows:
  A.-Article L. 214-30 is amended as follows:
  1° I is thus modified:
  (a) The first paragraph is amended to read:

  
  - after the reference: "L. 214-28", the words are inserted: ", which confer on capital subscribers the only rights resulting from the quality of shareholder or partner, excluding any other counterparties, in particular in the form of capital warranty, preferential tariffs or priority access to the goods produced or services rendered by the corporation,"
  -the words: "who have at least two and two thousand employees" are deleted;
  -the references: "b to b ter and f of 1" are replaced by the references: "c, e and i of 1 bis";
  -the words: "One of them" are replaced by the word: "thes";

  
  (b) The 1° and 2° are thus written:
  « 1° At the time of initial investment by the fund:
  “(a) be a small and 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 aids compatible with the domestic market pursuant to Articles 107 and 108 of the Treaty;
  “(b) Do not have any securities admitted to negotiations on a regulated market or a French or foreign multilateral trading system within the meaning of articles L. 421-1 or L. 424-1, unless that market is a multilateral trading system where the majority of the instruments admitted to negotiation are issued by small and medium-sized enterprises;
  "(c) Complete one of the following two conditions:

  
  "having carried out research expenditures defined in a to g and j and k of II of section 244 quater B of the general tax code representing at least 10% of the operating expenses of at least one of the three fiscal years preceding that during which the subscription occurs.

  
  "For the application to companies that have never completed an fiscal year, the research expenditures are estimated for the current year on the subscription date and certified by an accountant or an auditor;

  
  "may be able to demonstrate that it will develop or develop new or substantially improved products, services or processes in the foreseeable future in relation to the state of the technology in the sector in question and which have a risk of technological or industrial failure. This evaluation is carried out for a period of three years by an agency responsible for supporting innovation and designated by decree;

  
  "(d) Complete one of the following three conditions:

  
  "-to exercise its activity on no market;
  "- to operate on a market, whatever, for less than ten years after its first commercial sale. If the company has appealed to the organization referred to in the last paragraph (c) of this 1°, it is also responsible for defining the date of first commercial sale. If not, it is defined as in the third paragraph of the d of 1 bis of Article 885-0 V bis of the General Tax Code;
  "have an initial need for investment in risk financing that, on the basis of an established business plan to integrate a new geographic market or products, is more than 50% of its average annual turnover of the previous five years;

  
  « 2° During each investment by the fund in the company:
  “(a) Not to be qualified as a company in difficulty within the meaning of 18 of Article 2 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 referred to above;
  “(b) Compliance with the condition referred to in 1 bis of Article 885-0 V bis of the General Tax Code. » ;
  (c) In the last paragraph, the reference: "of IVs and" is replaced by the word: "of" and the words: "respect for II of this article and " are deleted;
  2° The second is thus written:
  "II.-When the securities of a corporation initially complying with the conditions set out in I of this Article held by a joint investment fund in innovation are, after initial investment, admitted to negotiations on a regulated market or on a multilateral system of French or foreign negotiation, 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 is thus written:
  "III.-A.-The assets of the fund shall be established, in respect of the quota referred to in I:
  « 1° Securities or shares received in exchange for subscriptions to capital, bonds that are mandatory in the issuance contract for repayment in shares, securities received in exchange for converted bonds, convertible bonds or advances in the current account of companies meeting the conditions set out in I. Securities or shares received in exchange for capital subscriptions, securities received in refund of bonds and securities received in exchange for converted bonds must represent at least 40% of the assets of the fund;
  « 2° Securities or shares of a corporation that have been redeemed if one of the following two conditions is verified:
  “(a) Their value is less than the value of the securities or shares of this company mentioned in 1° of this A held by the fund;
  “(b) At the time of redemption of securities or shares, the fund undertakes to subscribe during its life of the securities or shares mentioned in 1° of this A, whose issuance is provided in the business plan, for a value at least equivalent to the redemption.
  "The realization of this condition is appreciated over the life of the fund.
  "B.-The securities or shares acquired on the occasion of follow-up investments in companies whose securities or shares are already present in the assets of the quota fund referred to in I of this Article may be recorded in this quota if the conditions set out in Article 21 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 referred to above are met. » ;
  4° The IV is thus amended:
  (a) The first is amended:

  
  -the first paragraph is as follows:

  
  "The capital securities referred to in I of Article L. 214-28 and, within 20% of the assets of the substance, in III of the same Article L. 214-28 are also eligible for the investment quota referred to in I of this Article when issued by the companies that meet the following conditions:";
  -in the second sentence of a, the first occurrence of the reference: "2°" is replaced by the reference: "last paragraph of c of 1°" and the second occurrence of the reference: "2°" is replaced by the reference: "at the same last paragraph";

  
  -in the last paragraph of (c), after the word: "who", are inserted the words: "complete the conditions set out in I, II and III of this article or" and the words: "the design or creation of products, processes or techniques that meet the conditions of 2° of the I or" are deleted;
  - after the reference: "c", the end of the d is thus written: "who meets the conditions set out in I, II and III of this article. » ;

  
  (b) In 2, the words: "first paragraph of" are deleted;
  B.-Article L. 214-31 is amended as follows:
  1° I is thus modified:
  (a) The first paragraph is amended to read:

  
  -the words: "with at least 20% of which in new companies operating or legally incorporated for less than eight years" are deleted;
  - after the reference: "L. 214-28", the words are inserted: ", which confer on capital subscribers the only rights resulting from the quality of shareholder or partner, excluding any other consideration, including in the form of capital warranty, preferential rates or priority access to the goods produced or services rendered by the corporation";

  
  (b) 2° is thus written:
  « 2° be, at the time of initial investment by the fund, 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 aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty; »
  (c) The 4th is thus written:
  « 4° (a) Respect the conditions defined in c of 1 bis of Article 885-0 V bis of the general tax code, subject to 3° of this I, and to the d and e of 1 bis of the I of the same article 885-0 V bis;
  “(b) Respect, at the time of initial investment by the fund, the condition provided for in g of the same 1 bis;
  “(c) Respect, in each investment by the fund, the conditions provided for in b and j of 1 bis; »
  2° The second is thus written:
  "II.-When the securities of a corporation initially complying with the conditions set out in I of this Article held by a local investment fund are admitted to negotiations on a regulated market or on a French or foreign multilateral trading 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 is thus written:
  "III.-A.-The assets of the fund shall be established, in respect of the quota referred to in I:
  « 1° Securities or shares received in exchange for subscriptions to capital, bonds that are mandatory in the issuance contract for repayment in shares, securities received in exchange for converted bonds, convertible bonds or advances in the current account of companies meeting the conditions set out in I. Securities or shares received in exchange for capital subscriptions, securities received in refund of bonds and securities received in exchange for converted bonds must represent at least 40% of the assets of the fund;
  « 2° Securities or shares of a corporation that have been redeemed if one of the following two conditions is verified:
  “(a) Their value is less than the value of the securities or shares of this company mentioned in 1° of this A held by the fund;
  “(b) At the time of the redemption of securities or shares, the fund undertakes to subscribe, during its lifetime, of the securities or shares mentioned in the same 1°, the issuance of which is set out in the business plan, for a value at least equivalent to the redemption.
  "The realization of this condition is appreciated over the life of the fund.
  "B.-The securities or shares acquired on the occasion of follow-up investments in companies whose securities or shares are already present in the assets of the quota fund referred to in I of this Article may be recorded in this quota if the conditions referred to in Article 21 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 referred to above are cumulatively met. » ;
  4° The V is thus modified:
  (a) At the beginning, the mention is added: "A.-";
  (b) The reference: "from IV and" is deleted;
  (c) It is added a B as follows:
  "B.-The compliance with the conditions specified in 1° of I and IV of this Article shall be considered in the light of the delimitation of the regions in force on the day of the approval of the Fund by the Autorité des marchés financiers. »
  V.-A.-1. The 1° and 2° of the II apply to subscriptions made effective January 1, 2016. However, the eighth paragraph of a of 1° of the same II applies only to follow-up investments related to initial capital subscriptions made on or after January 1, 2016.
  2. 3° of said II applies to payments made for subscriptions to the shares of funds whose registration, by the competent authority of which they are responsible, has been granted effective January 1, 2016.
  3. The 5th of the same II applies to subscriptions to the capital of companies made on or after January 1, 2016 and to subscriptions of shares of funds whose approval of incorporation by the competent authority to which they are subject has been issued on or after January 1, 2016.
  B.-Le III applies to subscriptions made effective January 1, 2016.
  C.-Le IV applies to funds that have been issued as of January 1, 2016 for the approval of a constitution by the competent authority of which they report.
  VI.-The III of section 38 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 is repealed.
  VII.-The loss of revenue resulting from the State of I, the b of 2° of II, the maintenance of the ISF-PME device for in-kind contributions and the non-exclusion of associates and shareholders for the benefit of the ISF-PME device are compensated, due to competition, by the creation of an additional fee to the rights provided for in Articles 575 and 575 A of the general tax code.

  Rule 25 Learn more about this article...

  
  I.-After section 125 of the General Tax Code, it is inserted an article 125-00 A thus drafted:

  
  "Art. 125-00 A.-The loss of capital incurred in the event of non-refund of a loan made under the conditions set out in Article 7 L. 511-6 of the monetary and financial code or of a loan without interest referred to in Article L. 548-1 of the same code is attributable, beginning in the year in which the debt of the lender becomes permanently irrecouvrable within the meaning of Article 27 »

  
  II.-The tenth paragraph of Article L. 136-6 of the Social Security Code is supplemented by the words: "and the imputation provided for in Article 125-00 At the same code."
  III.-I and II apply to loans made effective January 1, 2016.

  Rule 26 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  At the end of the second sentence of the second sentence of the second sentence of the second sentence of Article 150-0 B ter, the references: "to the d of the 3rd of the I of Article 150-0 D ter and to the b and c of the 2nd of the I of Article 199 terdecies-0 A" are replaced by the references: "to the d and e of the 3rd of Article 150-0 D ter";
  B.-The 1° of the B of the 1 quater of Article 150-0 D is thus amended:
  1° The first sentence of the b is as follows:
  “(b) It is a small or medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. » ;
  2° The text is as follows:
  "(c) It does not grant any capital guarantee to its partners or shareholders in return for their subscriptions; »
  3° At the penultimate paragraph, the reference: "last paragraph of the VI quater of the same article 199 terdecies-0 A" is replaced by the reference: "third paragraph of the V of Article 885-0 V bis";
  C.-Le e du 3° du 3 du I de l'article 150-0 D ter is thus written:
  “e) It meets the conditions set out in the e of 1° of the B of 1 quater of Article 150-0 D and is subject to corporate tax under the conditions of common law or would be subject to the same conditions if the activity was carried out in France; »
  D.-Article 199 terdecies-0 A is amended as follows:
  1° I is thus modified:
  (a) After the word: "digital", the end of the 1° is thus written: "made under the same conditions as those provided for in 1 and 2 of the I of Article 885-0 V bis. » ;
  (b) 2° is thus written:
  « 2° The benefit of the tax benefit provided for in 1° of this I shall be subject to the respect, by the beneficiary company of the subscription, of the conditions provided for in 1 bis of Article 885-0 V bis. » ;
  (c) The 3° is thus modified:
  - after the word: "conditions", the end of the first paragraph is thus written: "as mentioned in a to f of 3 of article 885-0 V bis. » ;

  
  -the a, b, d and e are repealed;
  -in the seventh preambular paragraph, after the word "supply" are inserted the words: "supply payments";
  The eighth and ninth preambular paragraphs are as follows:
  "-to the numerator, the amount of the payments made by the corporation referred to in the first paragraph of this 3°, on the basis of subscriptions referred to in 1° in companies verifying all of the conditions set out in 2°, before the closing date of the fiscal year in which the taxpayer made the payments corresponding to its subscription in that corporation;
  "and to the denominator, the total amount of the payments received in that same fiscal year by that corporation and related to the subscription to which payments made by the taxpayer relate. » ;
  -in the tenth paragraph, the words: "to" are replaced by the words: "to his payments";

  
  2° The first paragraph of the second paragraph is as follows:
  "II.- Payments entitled to the tax reduction referred to in I shall be held within the annual limit of €50,000 for single, widowed or divorced taxpayers and € 100,000 for married taxpayers or bound by a civil solidarity pact subject to common taxation. » ;
  3° The last five sub-items of the IV are replaced by a sub-item:
  "The benefit of the tax benefit provided for in I of this Article shall be subject to compliance with the conditions set out in II of Article 885-0 V bis. The same exceptions apply. » ;
  4° The VI is thus amended:
  (a) The 1 and 2 are thus written:
  "VI.-1. Tax-resident taxpayers in France may benefit from a reduction in their income tax equal to 18% of the payments made for cash subscriptions of shares of funds or organizations referred to in 1 of the III of section 885-0 V bis, subject to compliance with the conditions set out in the same 1.
  “2. Payments that are entitled to the tax reduction referred to in 1 of this VI shall be held, after the charge of fees or fees, within the annual limits of €12,000 for single, widowed or divorced taxpayers and €24,000 for married taxpayers or for those bound by a civil pact of solidarity and subject to common taxation. » ;
  (b) 3 is thus written:
  “3. The 3 and 4 of the III of section 885-0 V bis apply under the same conditions. » ;
  (c) The 4 is repealed;
  5° VI bis is repealed;
  6° The VI ter is thus modified:
  (a) The beginning of the first paragraph is as follows: "The rate of the tax benefit mentioned in the VI is increased to 38% for payments ... (the remainder without change). » ;
  (b) The second paragraph is deleted;
  (c) The last paragraph is as follows:
  "The tax reductions in VI and VI ter are exclusive to each other for subscriptions in the same fund. » ;
  7° The VI ter A is thus modified:
  (a) In the first paragraph, the words: "Beginning with the 2011 income tax" are deleted and, after the words: "42 per cent of", are inserted the words: "payments for";
  (b) The last two paragraphs are as follows:
  "The 2.2 bis and 3 of the VI of this Article and a, b and forelast paragraphs of 1 of the III of Article 885-0 V bis shall apply.
  "The tax reductions set out in VI of this section and VI ter A are exclusive to each other for subscriptions in the same fund. » ;
  8° The VI quater is thus modified:
  (a) In the first paragraph, the references: "VI bis and VI ter" are replaced by the references: "VI ter and VI ter A";
  (b) The last two sub-items are replaced by a sub-item:
  "For the benefit of the tax reduction referred to in I of this section, the second and third paragraphs of Article 885-0 V bis shall apply. » ;
  9° The VI quinquies is repealed;
  10° In the VII, the reference: "and VI bis" is deleted;
  E.-After article 199 terdecies-0 A, it is inserted an article 199 terdecies-0 AA as follows:

  
  "Art. 199 terdecies-0 AA.-Article 199 terdecies-0 A applies under the same conditions and under the same sanctions to subscriptions in cash to the capital of enterprises of social utility referred to in Article L. 3332-17-1 of the Labour Code, subject to the same reservations as those provided for 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.-A the first sentence of the penultimate paragraph of Article 1763 C, the reference: "at the e of the 3° of Article 199 terdecies-0 A or" is deleted.
  II.-A.-The A to C of I apply effective January 1, 2016.
  B.-The D to G of I shall apply to subscriptions to the capital of companies made effective January 1, 2016 and to subscriptions of shares of funds whose approval of incorporation by the competent authority to which they are subject has been issued effective January 1, 2016.

  Rule 27 Learn more about this article...

  
  I.-The monetary and financial code is amended as follows:
  A.-Section L. 214-154 is supplemented by a paragraph to read as follows:
  "Specialised professional funds may make loans to companies, under the conditions set out in Regulation (EU) No. 2015/760 of the European Parliament and the Council of 29 April 2015 on the long-term European investment funds, when they have been authorized to use the name "ELTIF" in accordance with this Regulation, or under conditions fixed by decree in the Council of State. » ;
  B.-The first paragraph of Article L. 214-160 is supplemented by a sentence as follows:
  "Professional investment capital funds can make loans to companies, under the conditions set out in Regulation (EU) No. 2015/760 of the European Parliament and the Council of 29 April 2015 on the long-term European investment funds, when they have been authorized to use the name "ELTIF" in accordance with this Regulation, or under conditions fixed by decree in the Council of State. » ;
  C.-In the second paragraph of Article L. 214-168, after the word "claims" are inserted the words ", the grant of loans";
  D.-Le III de l'article L. 214-169 est compléter par un alinéa ainsi écrit :
  "For the realization of its object, a securitization agency may grant loans to companies, under the conditions set out in Regulation (EU) No. 2015/760 of the European Parliament and the Council of 29 April 2015 on the long-term European investment funds, when it has been authorized to use the name "ELTIF" under the same regulation, or under conditions fixed by decree in the Council of State. » ;
  E.-Article L. 221-32-2 is amended as follows:
  1° The first is completed by a c as follows:
  "(c) Convertible or repayable bonds in shares, admitted to 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 is thus written:
  “2. The securities issuing company mentioned in 1 is:
  “(a) Either a company that, on the one hand, occupies less than 5,000 people and that, on the other hand, has an annual turnover not exceeding 1.5 billion euros or a total balance sheet not exceeding 2 billion euros. The conditions under which the number of employees, the turnover and the total balance sheet are valued are fixed by decree;
  “(b) Either a company whose securities are admitted to negotiations on a regulated market or on a multilateral trading system and that meets the following criteria cumulatively:

  
  "-its equity capitalization is less than one billion euros;
  "-no legal person holds more than 25% of its capital;
  "it occupies less than 5,000 people and has an annual turnover not exceeding 1.5 billion euros or a total balance sheet not exceeding 2 billion euros. These thresholds are valued on the basis of the consolidated accounts of the issuing company of the relevant securities and, where applicable, of its subsidiaries. » ;

  
  3° To a, b and c of 3, the reference: " and b" is replaced by the reference: ", b and c of 1";
  4° The 3 is completed by an e as follows:
  “e) Parts or shares of FIA referred to in the II or III of Article L. 214-24, which have been authorized to use the name “ELTIF” in accordance with Regulation (EU) No 2015/760 of the European Parliament and of the Council of 29 April 2015 relating to the European long-term investment funds, provided that their assets are permanently invested for more than 50% of the securities mentioned in a, b and c of 1 of this Article and » ;
  F.-A the first sentence of Article II L. 519-1, after the first occurrence of the word "financing", are inserted the words: "no portfolio management companies referred to in Article L. 532-9 when they act for a collective investment that they manage."
  II.-The I applies effective January 1, 2016.

  Rule 28 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  A.-A. Article 14 A, after the word: "financial", are inserted the words: ", with the exception of the portion of rents from furnished property" and, after the words: "the same code", are inserted the words: ", with the exception of furniture, equipment or movable goods assigned to these buildings and necessary for the proper operation, use or operation of the third parties"
  B.-Article 35 A is thus restored:

  
  "Art. 35 A.-S shall also include in the class of industrial and commercial profits the revenues distributed by a real estate investment fund referred to in Article 239 nuns of this code under the fraction of the result referred to in 1st of Article L. 214-51 of the monetary and financial code relating to the assets referred to in 1st and 2nd of the I of Article L. 214-36 of the same code, held directly or indirectly by that » ;

  
  C.-After the 6 bis of Article 39 duodecies, it is inserted a 6 ter as follows:
  "6 ter. The tax system of the more and less-values provided for in this section shall apply to the assignments of shares of a real estate investment fund referred to in section 239 nonies where the assets of the fund are, at the time of the assignment of the shares, constituted, for more than 50% of its value, by immovables to which, for the purpose of their rental, furniture, equipment or movable goods assigned to these immovables and The amount of the surplus value is then increased from the fractions of the theoretical amortization of the buildings deducted under the conditions referred to in 2 of II of section 239 nonies and which have not been reinstated under the f of 1 of the same II. » ;
  D.-Le 2 de l'article 50-0 est compléter par un j ainsi écrit :
  “j) Taxpayers who receive income from a taxable real estate investment fund under the conditions set out in e of 1 of II of section 239 nonies. » ;
  E.-Le a du II de l'article 150 UC is supplemented by the words: ", subject to the 6 ter of Article 39 duodecies";
  F.-Au e bis du I de l'article 164 B, après la référence : « 150 UC », sont inserted les références : «, au 6 ter de l'article 39 duodecies et au f du 1° du II de l'article 239 nonies » ;
  G.-Le II of Article 239 Nonies is amended as follows:
  1° The first is amended:
  (a) The term is supplemented by the words: "as well as for the surplus-values of disposal of assets referred to in the same 2°, when these assets have the nature of immovable properties to which furniture, equipment or property are assigned to these immovables and necessary for the operation, use or operation of these immovables by a third party, referred to in Article L. 214-34 of the monetary and financial reserve,
  (b) E and f are added as follows:
  “e) In section 35 A, for revenues under the category of industrial and commercial profits under the assets referred to in paragraph 1 of Article L. 214-81 of the monetary and financial code that have the nature of immovable property to which furniture, equipment or property are assigned to these immovables and that are necessary for the operation, use or operation of such immovable property by a third party, referred to in Article 214
  “(f) Sections 39 duodecies to 39 quindecies and section 244 bis A of this Code, for surplus-values of disposal of assets referred to in 2° of II of Article L. 214-81 of the monetary and financial code, where these assets have the nature of immovable property to which furniture, equipment or property assigned to these immovables are assigned and necessary for the operation, in the use of those immovable property The base of the surplus-value shall be determined by the holder of shares by reintegrating the fractions of the theoretical amortization of the buildings which he has deducted under the conditions set out in the second paragraph of 2 of this II. » ;
  2° The second is supplemented by a sub-item:
  "The income taxed under the conditions set out in e of 1 means the income distributed, less than the positive difference between the fraction of the theoretical accounting depreciation of the buildings and the fraction of the slaughter carried out by the fund pursuant to 1° of II of Article L. 214-81 of the monetary and financial code. These fractions are determined, for each shareholder, in proportion to its share of income distributed. » ;
  H.-On 1 of Article 242 ter B is supplemented by a paragraph as follows:
  "People who make payment of income distributed by a real estate investment fund, referred to in the e of 1° of II of section 239 nonies, are required to declare, on the declaration referred to in section 242 ter, the identity and address of the beneficiaries and the details of the taxable amount pursuant to sections 36 to 60 and 2 of Article 239 nonies. » ;
  I.-At the 3rd of Article 244 bis A, after the reference: "150 UC", the words are inserted: ", at the 6 ter of Article 39 duodecies or at the f of the 1st of Article 239 nonies".
  II.-The I applies to income tax due from revenues collected in 2015 and to corporate tax due in fiscal years ended on or after December 31, 2015.

  Rule 29 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  A.-Le a du 3 de l'article 115 quinquies est compléter par les mots : « ou partie à l' accord sur l'Espace économique européen » ;
  B.-Article 119 ter is amended as follows:
  1° 2 is thus amended:
  (a) It is thus amended:

  
  - after the word: "European", the words are inserted: "or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance convention to combat tax evasion and fraud";
  -the words added: "European or European Economic Area";

  
  (b) The b is supplemented by the words: "or an equivalent form when the company has its effective headquarters in a State Party to the agreement on the European Economic Area";
  (c) The c is thus modified:

  
  -in the first paragraph, the rate: ", 25%" is replaced by the words: "and in full ownership or in bare ownership, 10%";
  The second preambular paragraph reads as follows:

  
  "The rate of participation referred to in the first paragraph of this c shall be reduced to 5% when the legal person who is the beneficial owner of the dividends holds shares satisfying the conditions set out in Article 145 and is deprived of any possibility of imputing the deduction to the source provided for in Article 119 bis 2; »
  (d) At the d, after the word "member", are inserted the words: "from the European Union or in the State party to the agreement on the European Economic Area";
  2° After the word: "France", the end of the 2 bis is thus written: ", in another Member State of the European Union or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax evasion and fraud. » ;
  3° 3 is thus written:
  “3. 1 does not apply to dividends distributed as part of an assembly or series of montages that, having been put in place to obtain, as a principal objective or as part of one of the main objectives, a tax advantage that goes against the object or purpose of the same 1, is not authentic given the whole of the relevant facts and circumstances.
  "A montage can include several steps or parts.
  "For the purposes of this 3, a montage or a series of montages is considered to be non-authentic since this assembly or series of montages is not put in place for valid commercial reasons that reflect the economic reality. » ;
  C.-Section 145 is amended as follows:
  1° In the first paragraph of b of 1 after the words: "titles of participation" are inserted the words: "must be held in full ownership or in bare ownership and";
  2° 6 is thus amended:
  (a) It is thus restored:
  “(a) To the products of the shares of investment companies; »
  (b) The d is supplemented by the words: ", unless the parent company proves that the operations of the company established outside France in which the participation is taken correspond to actual transactions that do not have the object or effect of allowing, for the purpose of tax evasion, the location of profits in a non-cooperative state or territory";
  (c) Added f to k as follows:
  “(f) To the dividends distributed to the shareholders of real estate companies for trade and industry and taken from the exempt profits mentioned in the penultimate paragraph of the 3rd quater of section 208;
  “(g) To dividends distributed to shareholders of registered companies for the financing of telecommunications referred to in Article 1 of the Corrigendum Financial Act for 1969 (No. 69-1160 of 24 December 1969) and companies that redistribute the dividends of a real estate company for trade and industry pursuant to the last paragraph of the 3rd quinquies of section 208;
  “(h) To the net proceeds and surplus-values distributed by the exonerated venture capital companies pursuant to the 3rd septies of the same article 208;
  “(i) To profits distributed to shareholders:

  
  "-short-listed real estate investment companies and their subsidiaries referred to in section 208 C and taken from the profits exempted under the first paragraph of paragraph II of the same article and not reintegrated under the IV of that article;
  "- foreign companies having an activity identical to those mentioned in the same article 208 C and which are exempted, in the State where they have their effective head office, from tax on the societies of that State;

  
  “j) To the income and profits distributed to shareholders of investment companies with variable capital preponderance referred to in the 3rd nonies of section 208 and to those of their affiliates having opted for the plan provided for in Article 208 C II;
  “(k) To the products of the participation titles distributed as part of an assembly or series of montages defined in 3 of Article 119 ter.
  II.-A.-The 3rd of B of I of this article and the k of 6 of Article 145 of the General Tax Code, in its writing resulting from c of 2° of the C of I of this article, apply to exercises that begin on or after January 1, 2016.
  B.-Subject to A of this II, the I applies to fiscal years ended on or after December 31, 2015.

  Rule 30 Learn more about this article...

  
  Article 39 AI of the General Tax Code is thus restored:

  
  "Art. 39 AI.-Additional manufacturing equipment acquired or created between October 1, 2015 and December 31, 2017 can be depreciated exceptionally over twenty-four months from the date of their commissioning.
  "The first paragraph applies to small and medium-sized enterprises, as defined in Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty.
  "The benefit of the exceptional amortization is subject to compliance with Commission Regulation (EU) No. 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids. »

  Rule 31 Learn more about this article...

  
  Article 39 quinquies FB of the same code is thus restored:

  
  "Art. 39 quinquies FB.-The buildings assigned to livestock activities and equipment and facilities for the storage of livestock effluents constructed, acquired or manufactured from January 1, 2016 and until December 31, 2017 can be the subject of an exceptional amortization equal to 40% of their return price distributed linearly over five years. The same is true of the work carried out on the fixed renovation of the buildings for the livestock activities carried out over the same period.
  "The first annuity of the exceptional amortization must be practised no later than in the third fiscal 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 paragraph is amortized linearly over the normal period of residual use.
  "The benefit of the exceptional amortization is subject to compliance with Commission Regulation (EU) No. 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to Minimizing Aids in the Agriculture Sector. »

  Rule 32 Learn more about this article...

  
  The I of Article 39 decies of the same code, in its drafting resulting from Act No. 2015-1785 of 29 December 2015 of finances for 2016, is thus amended:
  1° After 5°, it is inserted a 7° as follows:
  « 7° Facilities, equipment, lines and cables of optical fibre electronic communications networks that are not assisted by a public person. By derogation from the first paragraph of this section, the deduction applies to the property referred to in this 7° that is acquired or manufactured by the undertaking effective January 1, 2016 and until December 31, 2016. » ;
  2° In the second sentence of the penultimate paragraph, the word "seventh" is replaced by the word "eighth".

  Rule 33 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° Sections 64.65.65 A, 65 B, 69 A, 69 B and 1652 are repealed;
  2° After Article 64, an article 64 bis is inserted as follows:

  
  "Art. 64 bis.-I.-Subject to sections 76 and 76 A, the taxable benefit of agricultural operators who are not subject to the taxation regime defined in section 69 is determined under this section.
  "The taxable benefit, prior to taking into account the surplus-values or less-values derived from the disposal of the assets assigned to the operation, is equal to the average of the non-tax revenues of the taxation year and of the preceding two years, reduced by a 87% reduction. This slaughter cannot be less than 305 €. The revenues to be retained are the amounts collected during the calendar year as part of the operation, increased by the value of the goods taken from the operation and allocated either to the employee's staff or to the owner of the fund in payment of the fermage, with the exception of those paid for the assignments relating to the elements of the immobilized asset, refunds of expenses incurred in the context of mutual assistance
  "In the event of an activity creation, the amount of revenues to be taken into account for the purposes of the second paragraph of this section is equal, for the year of creation, to the revenues of that year and, for the following year, to the average of revenues of the taxation year and the previous year.
  "The surplus-values or less-values referred to in the same second paragraph are determined and imposed under the conditions of the actual taxation regime. The slaughter referred to in the second paragraph shall be deemed to take into account depreciation in linear mode.
  "II.-are excluded from this plan taxable taxpayers under the real profit plan for profits not derived from their farm.
  "III.-The taxpayers referred to in I of this section directly relate to the return under section 170 to the amount of the income of the taxation year, revenues of the preceding two years, and any surplus-values or less-values made or incurred during the year.
  "IV.-The taxpayers referred to in I of this section shall, at the request of the Tax Service, present a document giving the daily detail of their professional income, as well as the invoices and any other supporting documentation of these revenues.
  "V.-The option provided for in section 69, paragraph II, shall be valid for two years as long as the undertaking continues in the scope of this section. It is carried on by two years. Taxpayers who wish to waive their option for a real tax regime notify their choice to the administration before February 1 of the year after the period for which the option was exercised or renewed tacitly. » ;

  
  3° Section 69 is amended as follows:
  (a) In I, the word "thes" is replaced by the words: "the average of the", the words "expendent on an average of 76,300 € measured on two" are replaced by the words: "over 82,200 €, excluding taxes, on three", after the word "count", are inserted the words: "taxation of income" and the word: "biennial" is replaced by the word: "three year";
  (b) II is thus amended:

  
  -at the end of the a, the words "of the package" are replaced by the words: "as provided in article 64 bis";
  - in b, the words: ", including those whose package was denounced by the administration," are deleted, the word: "two" is replaced by the word: "three" and are added the words: ", excluding taxes";

  
  (c) The III is thus amended:

  
  -in the first paragraph, the word "biennial" is replaced by the word "three-year";
  -in the second paragraph, the words "of the second sentence of the first paragraph of Article 69 B and" are deleted;

  
  (d) In the first paragraph of the IV, the words: "within the declaration period provided for in Article 65 A or" are deleted;
  (e) A VI is added as follows:
  "VI.-The thresholds mentioned in I and II are updated every three years in the same proportion as the three-year evolution of the upper limit of the first tranche of the income tax scale and are rounded, respectively, to the nearest 100 euros and to the nearest thousand euros. » ;
  4° In the first paragraph of Article 70, the reference: "69 A" is deleted;
  5° The 1st of Article 71 is thus amended:
  (a) At the end of the second sentence, the amount "300,000 €" is replaced by the amount "328,800 €";
  (b) It is added a paragraph to read:
  "The threshold mentioned in the first paragraph of this 1° is updated every three years, in the same proportion as the three-year evolution of the upper limit of the first tranche of the income tax scale, and is rounded to the nearest thousand euros; » ;
  6° Article 76 is amended as follows:
  (a) In the first paragraph, after the word "taxable", the words "from the wood cuts" are inserted;
  (b) The last three preambular paragraphs are replaced by a subparagraph:
  "The profit that results from the harvest of products such as fruits, bark or resin, for the sale of which the woods are exploited, as well as the profit resulting from the processing operations of the woods cut by the owner himself, when these transformations do not have an industrial character, are imposed according to the regimes defined in sections 64 bis or 69. » ;
  7° Section 158 is amended to read:
  (a) In the first sentence of the first paragraph of 4, the references: "and articles L. 1 to L. 4 of the book of tax procedures" are deleted;
  (b) The 4th of 7 is repealed;
  8° In the second sentence of the second paragraph of Article 206, the words: "a package provided for in Articles 64 to 65 B" are replaced by the words: "a regime provided for in Article 64 bis";
  9° In the first sentence of the second paragraph of Article 238 bis K, the words: "of the package provided for in Articles 64 to 65 B" are replaced by the words: "as provided in Article 64 bis";
  10° In the second paragraph of Article 1651 A, the words: "The assessment of the agricultural benefit determined in accordance with the rules other than those of the collective plan" are replaced by the words: "the determination of the agricultural profit";
  11° Article 1651 D is thus written:

  
  "Art. 1651.-D.-For the determination of rates for land assessments of unbuilt properties or discount coefficients, the commission shall include, in addition to the president, four representatives of taxpayers appointed by the Agriculture Board and three representatives of the administration. » ;

  
  12° In the first sentence of article 1655 sexies, the reference: "64" is replaced by the reference: "64 bis".
  II.-Sections L. 1 to L. 4 and L. 118 of the Tax Procedures Book are repealed.
  III.-The Rural and Maritime Fisheries Code is amended as follows:
  1° At the beginning of the first sentence of the first paragraph of Article L. 731-15, the words are inserted: "Subject to Article L. 731-20",
  2° At the beginning of the second sentence of the first paragraph of Article L. 731-16, the words are inserted: " Subject to Article L. 731-20, and";
  3° At the beginning of the first sentence of Article L. 731-19, the words are inserted: "Subject to Article L. 731-20, and";
  4° Article L. 731-20 is thus restored:

  
  "Art. L. 731-20.-The contribution of the chiefs of operation or agricultural enterprise under section 64 bis of the general tax code shall be made of the taxable benefit determined under the conditions referred to in the second paragraph of the same section.
  "By derogation from the first paragraph of this section, heads of operation or agricultural enterprise may, under conditions fixed by decree, opt for a plate of contributions made in respect of the year prior to the year in respect of which the contributions are due, reduced by the reduction provided for in section 64 bis of the General Tax Code.
  "These revenues come from all agricultural activities carried out during the reference years, including when one of these activities has ceased over the years. »

  
  IV.-For the years 2016 and 2017 and subject to the third paragraph of I of Article 64 bis of the General Tax Code, the taxable benefit provided for in that same section, before taking into account the surplus or less-values derived from the assignment of the assets assigned to the operation, is equal, respectively:
  1° At the average of the 2014 and 2015 agricultural lump-sum profits and 2016 revenues decreased by 87%;
  2° At the average of the 2015 agricultural lump-sum profit and 2016 and 2017 revenues decreased by 87%.
  For the farmers concerned by a significant increase in social contributions due for the years 2017 to 2021, a support fund for reform, exceptional and transitional over a five-year period from 2017 to 2021, is implemented by the Central Fund for Agricultural Social Mutuality on the basis of State credits delegated to the latter, up to 8 million euros for the years 2017 to 2019, of 6 million euros for the year 2020 The terms of use of this fund are specified by decree.
  V.-I and II apply as of the 2016 taxation year. The first three-year revisions referred to in Article 69 VI of the General Tax Code and the second paragraph of Article 71 of the Code take effect as of January 1, 2017.
  VI.-The III is applicable to social contributions and contributions due for current periods beginning on 1 January 2017. However, the contribution and social contributions for the years 2017 and 2018 are determined in accordance with the terms and conditions set out in IV.

  Rule 34 Learn more about this article...

  
  The penultimate paragraph of section 63 of the General Tax Code is thus written:
  "The revenues derived from the provision of payment rights under the basic payment regime set out in Regulation (EU) No. 1307/2013 of the European Parliament and Council of 17 December 2013 establishing the rules for direct payments to farmers under the support regimes under the common agricultural policy and repealing Council Regulation (EC) No. 737/2008 and Council Regulation (2009) No. »

  Rule 35 Learn more about this article...

  
  I.-The I of Article 72 D bis of the General Tax Code is amended as follows:
  1° The second paragraph of 1 is amended as follows:
  (a) In the first sentence, the words: "50 per cent" are replaced by the words: "50 per cent to 100 per cent";
  (b) Two sentences are added:
  "At any time, the sum of professional savings and capitalized interests is at least 50% of the amount of deductions not yet reported. It can never exceed the amount of deductions not yet reported. » ;
  2° 2 is thus amended:
  (a) At the end of the c, the words: ", within the limits of the franchises, for the settlement of the resulting expenses" are deleted;
  (b) At the end of the d, the words: "for the settlement of the resulting expenses" are deleted;
  (c) The e is thus written:
  “e) For the occurrence exercise of an economic hazard, which means:
  « 1° A decrease in the added value of the year, compared to the average of the added values of the previous three years, greater than 10%;
  « 2° A decrease in the added value of the fiscal year, compared to the average of the added values of the last three fiscal years ended before the previous fiscal year, greater than 15%.
  "For the purposes of this e, the added value means the difference between, on the one hand, the sum, excluding taxes, sales, changes in inventory, production immobilized and self-consumed and operating allowances and subsidies and, on the other hand, the sum, excluding taxes and under deduction of transfers of operating expenses, the cost of purchasing goods sold and the consumption of third parties. The added value of the fiscal year must be achieved under conditions comparable to those of the three reference years selected to assess the decrease in value added. » ;
  3° The 3 is thus modified:
  (a) The first paragraph is as follows:
  “3. The amounts deducted and interest used are reported to the result of the fiscal year in which their use within the meaning of 2 occurred or the result of the following fiscal year. In the event of an economic hazard, the amounts may be used within the limit of the amount of the value-added decrease referred to in 1° or 2° of the e of 2 or a sum equal to 50% of the cumulative amount of the aleas deductions and their capitalized interests not yet used at the closing date of the previous year that of the alea survenance if it is higher. » ;
  (b) The second paragraph is supplemented by the words: "in force on the closing date of the year in which the amounts and interests are reported to the result";
  (c) It is added a paragraph to read:
  "In the event of non-compliance with the obligation provided for in the penultimate sentence of the second paragraph of 1 of I, the portion of the unreported deductions that exceeds the double of the occupational savings is reported to the result of that fiscal year, plus an amount equal to the proceeds of that amount by the rate of the late interest set out in 1727. »
  II.-The I applies to fiscal years ended December 31, 2015.

  Rule 36 Learn more about this article...

  
  I.-On 1 of Article 145 of the General Tax Code is amended as follows:
  1° In the first paragraph of (b), after the word "issuer", the words are inserted: "or, failing to reach this threshold, at least 2.5% of the capital and 5% of the voting rights of the issuing company provided, in the latter case, that the participating company is controlled by one or more non-profit organizations mentioned in 1 bis of Article 206";
  2° The first sentence is supplemented by the words: "when the securities represent at least 5% of the capital of the issuing company or for a period of five years when the securities represent 2.5% of the capital and 5% of the voting rights of the issuing company".
  II.-The I is applicable to fiscal years ending December 31, 2015.

  Rule 37 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  A.-A the first sentence of the first paragraph of Article 154, the amount "13,800 €" is replaced by the amount "17,500 €";
  B.-The 1st of 7 of Article 158 is amended as follows:
  1° It is thus amended:
  (a) The words: "or association" are replaced by the words: ", association or joint management organization";
  (b) The reference: "1649 quater H" is replaced by the reference: "1649 quater K ter";
  (c) The words are added: ", or were excluded from one of these organizations during the taxation year for failing to provide sufficient response to requests for justification from one of these organizations as part of the missions provided for in sections 1649 quater E and 1649 quater H, for failing to respond to the request of one of these organizations to rectify a tax return or to the continuation of a tax return.
  2° The b is thus modified:
  (a) The first occurrence of the word: "Or" is deleted;
  (b) The words: "or a management and accounting association" are replaced by the words: ", a management and accounting association or a branch of accounting expertise";
  (c) The words are added: ", or whose letter of mission has been terminated by the professional of the accounting expertise under the taxation year for failing to provide sufficient response to the requests for justification of one of these professionals in the context of the duties set out in section 1649 quater L, for failing to comply with the request of one of these professionals to correct a tax return or return to proceedings
  3° It is added a c as follows:
  "(c) Or who do not appeal to a certifier abroad, authorized in this capacity by the tax administration and having concluded with the latter a convention under Article 1649 quater N, for the sole income of foreign source from a Member State of the European Union or another State party to the agreement on the European Economic Area having concluded with France a convention of administrative assistance in order to combat tax evasion; »
  C.-A the first sentence of the first paragraph of Article 199 quater B, after the words "equal to", are inserted the words: "two thirds of";
  D.-Article 1649 quater E is amended as follows:
  1° The second paragraph is amended to read:
  (a) After the words: "all information", the words "and documents" are inserted;
  (b) The words: "every year" are deleted;
  (c) After the two occurrences of the word "examination", the word "annual" is inserted;
  (d) The words: ", tax returns on turnover" are replaced by the words: ", tax on turnover, contribution on the value added of companies and, if applicable, income collected abroad";
  (e) The words and a sentence thus written are added: "and a periodic review of sincerity in terms defined by decree in the Council of State. This review is not the beginning of one of the procedures referred to in sections L. 12 and L. 13 of the Tax Procedures Book. » ;
  2° The third paragraph is amended to read:
  (a) The words: "and taxes on turnover" are replaced by the words: ", tax on turnover, contribution on the value added of companies and, if applicable, income paid abroad";
  (b) The words are added: ", a period of nine months for members who have been screened for sincerity";
  E.-The first sentence of Article 1649 quater E bis is amended as follows:
  1° The words: "by cheques, de" are replaced by the words: "by bank card or by cheques. In the latter case they must";
  2° The last occurrence of the word: "de" is deleted;
  F.-The first paragraph of Article 1649 quater F is thus amended:
  1° After the word: "one", the words are inserted: "management assistance, to provide them with one";
  2° At the end, the words: "taken after advice from professional organizations" are deleted;
  G.-Article 1649 quater H is amended as follows:
  1° The first paragraph is amended to read:
  (a) In the first sentence, the words: "and tax returns on turnover" are replaced by the words: ", tax on turnover, contribution on the value added of companies and, where applicable, income paid abroad";
  (b) In the second sentence, after the word "information", the words "and documents" are inserted;
  (c) After the word "establish" the words are inserted: "every year";
  2° 2° is thus written:
  « 2° Results declarations, tax returns on turnover, contribution returns on the value added of companies and, where applicable, income tax returns collected abroad. » ;
  3° After 2°, a sub-paragraph is inserted:
  "They also ask them all useful information and documents in order to carry out a periodic review of sincerity in terms defined by decree in the Council of State. This review is not the beginning of one of the procedures referred to in sections L. 12 and L. 13 of the Tax Procedures Book. » ;
  4° The sixth preambular paragraph is amended to read:
  (a) The words: "and taxes on turnover" are replaced by the words: ", tax on turnover, contribution on the value added of companies and, if applicable, income paid abroad";
  (b) The words are added: ", a period of nine months for members who have been screened for sincerity";
  H.-A the first sentence of Article 1649 quater I, the words: " and registered associations" are replaced by the words: "accredited, registered associations and approved joint management bodies";
  I.-Article 1649 quater J is amended as follows:
  1° The words: "accreditation" are replaced by the words: "accredits";
  2° The words: "and accredited associations" are replaced by the words: ", approved associations and approved joint management organizations";
  J.-A. 1649 quater K, the words: "or an association" are replaced by the words: ", an association or a joint approved management body";
  K.-Le III du chapitre Ier ter du titre I de la troisième partie du livre I est compléter par des articles 1649 quater K bis à 1649 quater ciater ainsi écrits :

  
  "Art. 1649 quater K bis.-The composition of the boards of directors of approved management centres, associations and joint management bodies is fixed by decree in the Council of State.

  
  "Art. 1649 quater K ter.-The management centres referred to in section 1649 quater C and the registered associations referred to in section 1649 quater F may have as members all taxpayers mentioned in the same sections, subject to a specific approval of a registered joint management body, to the administrative authority designated by decree.
  "According to the fact that the quality of their members falls within the scope of Article 1649 quater C or Article 1649 quater F, the said joint bodies shall, for these members, carry out the services and missions of the approved management centres, provided for in Articles 1649 quater C to 1649 quater E, or approved associations, provided for in Articles 1649 quater F to 1649 quater H, under the conditions set out in Articles 1649 quater H.
  "The members of the approved joint management bodies shall be subject to the obligations set out in Article 1649 quater E bis, if their quality falls under Article 1649 quater C, and Articles 1649 quater F and 1649 quater G, if their quality falls under Article 1649 quater F.

  
  "Art. 1649 quater K quater.-Agreed management centres, registered associations and approved joint management bodies are subject to a specific control of the tax administration that does not constitute or in respect of them or their members the beginning of one of the procedures referred to in Articles L. 12 and L. 13 of the book of tax procedures. » ;

  
  L.-Article 1649 quater L is amended as follows:
  1° At 1°, after the word "information", the words "and documents" are inserted;
  2° The 2° and 3° are thus written:
  « 2° To be carried out in respect of their customers or members, depending on the nature of their activity, all the missions provided for in articles 1649 quater C to 1649 quater E or articles 1649 quater F to 1649 quater H, under the conditions provided for in the same articles;
  « 3° To be subject to a specific control of the tax administration that does not constitute or in respect of their clients or members the commencement of any of the procedures referred to in sections L. 12 and L. 13 of the Tax Procedures Book; »
  3° It is added a paragraph to read:
  "Customers or adherents of accounting professionals are subject to the obligation under section 1649 quater E bis. » ;
  4° The 4°, 5° and 6° are repealed;
  M.-After chapter I quater of title I of the third part of Book I, it is inserted a chapter The quinquies wrote:

  
  Chapter I
  "Certificaturs abroad

  
  "Art. 1649 quater N.-For the application of the c of the 1st of the 7 of the article 158, professionals or organizations that do not have a permanent establishment in France but that are established in a Member State of the European Union or in another State Party to the agreement on the European Economic Area and that provide technical assistance for a better knowledge of the non-saturary revenues collected in this State by their customers or members
  "The conditions and conditions for the issue of authorization, the conclusion of the agreement with the tax administration and its control are specified by decree in the Council of State.

  
  "Art. 1649 quater O.-After informing the persons concerned of the breaches of the agreement referred to in Article 1649 quater N and having put them in a position to comment on the facts referred to them, the Director General of Public Finance or his delegate may denounce the Convention. Customers or certifier members are informed of this decision. » ;

  
  N.-On 1 of 1755, the words "or an association" are replaced by the words ", an association or a joint management body".
  II.-Section L. 166 of the Tax Procedures Book is amended as follows:
  1° The first sentence of the first paragraph is amended as follows:
  (a) The words: "accredited or accredited associations" are replaced by the words: "accredited associations or joint management organizations";
  (b) At the end, the words: "or associations" are replaced by the words: ", associations or joint management organizations";
  2° In the second paragraph, after the word "management", the words "or a joint management body" are inserted.
  III.-Sections 69 and 70 of Act No. 2014-1654 of 29 December 2014 of Finance for 2015 are repealed.
  IV.-The A and C of I apply to open years effective January 1, 2016.

  Rule 38 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° The c of 1 of Article 200 is supplemented by the words: "and consular higher education institutions mentioned in Article L. 711-17 of the Commercial Code for their initial and continuing vocational training and research activities";
  2° After the 12th of the 1st of Article 207, it is inserted a 13th grade as follows:
  « 13° The consular higher education institutions referred to in Article L. 711-17 of the Commercial Code for their initial and continuing vocational training and research activities, as well as the organizations mentioned in the first paragraph of 1 bis of Article 206 of this Code, for their participation in or for the financing of their activities. » ;
  3° After Article 231 bis U, an article 231 bis V is inserted as follows:

  
  "Art. 231 bis V.-The remuneration paid to the staff at the disposal of a consular higher education institution referred to in Article L. 711-17 of the Commercial Code and organizing trainings leading to the issuance, on behalf of the State, of a diploma sanctioning five years of studies after the Bachelor's degree are exempt from pay tax. » ;

  
  4° After the c of 1 of article 238 bis, it is inserted a cbi as follows:
  “c bis) Consular higher education institutions referred to in Article L. 711-17 of the Commercial Code for their initial and continuing vocational training and research activities; »
  5° The 1st of Article 885-0 V bis A is supplemented by the words: "and consular higher educational institutions mentioned in Article L. 711-17 of the Commercial Code";
  6° After the 1° of Article 1460, it is inserted a 1° bis as follows:
  « 1° bis The consular higher education institutions referred to in Article L. 711-17 of the Commercial Code for their initial and continuing vocational training and research activities as well as the organizations mentioned in the first paragraph of 1 bis of Article 206 of this Code, for their participation in these institutions or for the financing of their activities; "
  II.-The last paragraph of Article 43 III of Act No. 2014-1545 of 20 December 2014 on the simplification of business life is supplemented by a sentence as follows:
  "These transfers do not result in the payment of the contribution under section 879 of the General Tax Code. »
  III.-The consular higher education institutions referred to in Article L. 711-17 of the Commercial Code are eligible for the benefit of the apprenticeship tax as facilities managed by a consular chamber, as defined in Article L. 6241-9 of the Labour Code.

  Rule 39 Learn more about this article...

  
  Part II of Article 200 undecies of the General Tax Code is supplemented by a paragraph thus written:
  "When the income taxed in the agricultural profit category is carried out in a common farm group, the tax credit limit is multiplied by the number of partners that the group counts, within the limit of four. However, the limit of the tax credit to which a joint farm group partner benefits may not exceed the cap of the tax credit to an individual operator. »

  Rule 40 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  A.-In the fourth paragraph of Article 212, paragraph 3, the words: "sixteenth and seventeenth" are replaced by the words: "fifty and sixteenth";
  B.-The second paragraph of Article 216 is supplemented by a sentence as follows:
  "This rate is set at 1% of the same product, including tax credit, collected by a member company of a group referred to in sections 223 A or 223 A bis due to participation in another company member of that group, or by a company member of a group due to participation in a society subject to a tax equivalent to the tax on companies in a Member State of the European Union or in another State party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement with a view to combating tax evasion which would be established in France, if A bis, other than that of being taxed on companies in France. » ;
  C.-Article 223 B is amended as follows:
  1° The second paragraph is deleted;
  2° In the first sentence of the third paragraph, the words "or the second paragraph" are deleted;
  3° In the eighth and ninth paragraphs and c and d, the word "seventh" is replaced by the word "sixth";
  4° At the end of 2°, the words: "of an intermediate corporation, a foreign corporation or a non-resident parent entity whose amount or amount of the contribution thereto is cut off from the overall result under the conditions of the second and third paragraphs of this section" are replaced by the words: "and dividends collected from an intermediate corporation, a foreign corporation or fraction of the non-resident parent entity
  5° At the penultimate paragraph, the word "15" is replaced by the word "fourteenth";
  6° In the last paragraph, the word "18th" is replaced by the word "seventeen";
  D.-Au IV of Article 223 B bis, the word "seventh" is replaced by the word "sixth";
  E.-Article 223 I is amended as follows:
  1° In the first sentence of 4, the word "sixth" is replaced by the word "fifth";
  2° In the first paragraph of 6, the words: "15th to nineteenth" are replaced by the words: "fourteenth to eighteenth";
  F.-A the second sentence of the first paragraph of Article 223 Q, the words: "as provided in the sixth paragraph of Article 223 B and Article 223 F, as well as those provided for in the second, third, fourth, seventh and eighteenth paragraphs of Article 223 B" are replaced by the words: "as provided in the fifth paragraph of Article 223 B and Article 223 F, as well as Article 223 F,
  G.-In the first paragraph of Article 223 R, the word "sixth" is replaced by the word "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 open years effective January 1, 2016.

  Rule 41 Learn more about this article...

  
  In 3 of 2 of 244 quater L of the general tax code, the word "three" is replaced by the word "four".

  Rule 42 Learn more about this article...

  
  I.-Article 302 bis K of the General Tax Code is amended as follows:
  1° In the first paragraph of 1 of I, the words "and the general budget of the State" are deleted;
  2° The III is repealed.
  II.-Section 45 of Act No. 2007-1822 of 24 December 2007 of Finance for 2008 is repealed.
  III.-This section comes into force on January 1, 2016.

  Rule 43 Learn more about this article...

  
  [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2015-726 DC of 29 December 2015. ]

  Rule 44 Learn more about this article...

  
  Section 1649 AC of the General Tax Code is amended as follows:
  1° In the first sentence of the first paragraph, after the words: "application", are inserted the words: "of 3 bis of Article 8 of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the tax field and repealing Directive 77/799/EC and";
  2° The second paragraph is amended to read:
  (a) The words: "in terms of identification and declaration" are replaced by the words: "in identification";
  (b) Is added a sentence as follows:
  "They collect for this purpose the elements relating to tax residences and the tax identification numbers of all account holders and those controlling them. »

  Rule 45 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° Article 44 quindecies is amended as follows:
  (a) In the first paragraph of I, the year: "2015" is replaced by the year: "202020";
  (b) After the first paragraph of the III, a sub-item reads as follows:
  "Exemption does not apply to creations and recurrences of activities in rural revitalization areas referred to in I as a result of the transfer, concentration or restructuring of activities previously carried out in these areas, except for the remaining period of time if the resumed or transferred activity benefits or has benefited from the exemption provided for in this section. » ;
  2° Section 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" are deleted;
  (b) The II and III are thus drafted:
  "II.-A.-Sont classified in rural revitalization zone the communes members of a public institution for intercommunal cooperation with clean taxation that meets the following conditions:
  « 1° Its population density is less than or equal to the national median density of public intercommunal cooperation institutions with metropolitan taxation;
  « 2° Its tax income per unit of median consumption is less than or equal to the median of median revenues per public institution of intercommunal cooperation with metropolitan taxation.
  "The data used are compiled by the National Institute of Statistics and Economic Studies from those available as of January 1 of the classification year. The population taken into account in the calculation of population density is the municipal population defined in section R. 2151-1 of the general code of territorial authorities.
  "The classification of municipalities in the area of rural revitalization is established by decree of ministers responsible for the budget and the planning of the territory. It is revised to January 1 of the year following the general renewal of community councils.
  "The modification of the perimeter of a public institution of intercommunal cooperation with clean taxation shall affect the classification only from the revision referred to in the fifth paragraph of this A.
  "For municipalities referred to in Article L. 5210-1-1 of the general code of territorial authorities, classification criteria are assessed at the municipal level.
  "B.-Sont ranked in rural revitalization zone the communes of Guyane, as well as those of La Réunion 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 I of this Article. However, for the purposes of the ninth paragraph of Article 1465, the taxation is established for the benefit of the State.
  "The exemption remains applicable for its remaining duration when the company's settlement community ceases to be classified as a rural revitalization area after the date of the creation or resumption of the activity. » ;
  (c) At the last sentence of the first paragraph of IV, the year: "2015" is replaced by the year: "2020".
  II.-A.-The 1st and 2nd of I come into force on January 1, 2016.
  The a and b of the same 2° came into force on July 1, 2017.
  B.-The classification of municipalities in rural revitalization areas in force on the date of publication of this Act remains applicable until June 30, 2017. The rural revitalization zone classification of former municipalities that have become delegated communes of a new municipality as of January 1, 2016 or January 1, 2017 is also applicable until June 30, 2017.
  C.-For the application on July 1, 2017 of section 1465 A of the general tax code, in its drafting resulting from this Act, the deliberations referred to in I of the same article 1465 A territorial authorities and their public institutions of intercommunal cooperation with clean taxation are taken within sixty days of the publication of the decree setting out the list of municipalities classified in rural revitalization zone.
  III.-The Government submits to Parliament, by 1 July 2020, a report on the impact of the system on territories classified as a rural revitalization zone.

  Rule 46 Learn more about this article...

  
  I.-After article 1653 E of the General Tax Code, it is inserted an article 1653 F:

  
  "Art. 1653 I.-It is established an advisory committee on the research expense tax credit.
  "This committee is chaired by a State Councillor designated by the Vice-President of the State Council. The President may be replaced by one or two administrative magistrates appointed under the same conditions.
  "II.-For the consideration of disputes relating to the expenses set out in section 244 quater B, the committee shall include an officer belonging to one of the class bodies A of the Department of Research and a Tax Administration Officer with at least the rank of Divisional Inspector.
  "For the consideration of disputes over expenditures under k of the same II, the committee includes an officer from one of the class bodies A of the Department of Innovation and a Tax Administration Officer with at least the rank of Divisional Inspector.
  "For the consideration of the disputes relating to both the expenses set out in a to j and k dudit II, the committee includes an officer belonging to one of the class bodies A of the Department of Research, an officer belonging to one of the category A bodies of the Department of Innovation and a tax administration officer with at least the rank of divisional inspector.
  "The Departmental Research Officer and the Departmental Innovation Officer may, if they feel it useful, be assisted by any person who is likely to provide expertise on the qualification of expenditures taken into account in determining the tax credit. This person doesn't vote.
  "People who have already had to know the dispute cannot sit on the committee before it.
  "The president has a dominant voice. »

  
  II.-The book of tax procedures is amended as follows:
  A.-In the first paragraph of Article L. 59, after the reference: "1651 H of the same code", the words are inserted: "from the advisory committee provided for in Article 1653 F of the same code",
  B.-After article L. 59 C, an article L. 59 D is inserted as follows:

  
  "Art. L. 59 D.-The advisory committee under section 1653 F of the General Tax Code shall intervene when the disagreement concerns the reality of the assignment in search of the expenses taken into account in determining the tax credit defined in section 244 quater B of the same code.
  "This committee may, without deciding a matter of law, decide on the facts that may be taken into account in considering this matter of law. » ;

  
  C.-Article L. 60 is amended as follows:
  1° In the first paragraph, after the words: "business", the words are inserted: "as provided in articles 1651 and 1651 H of the General Tax Code or the Advisory Committee under section 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 or national commission of direct taxes and taxes on turnover";
  D.-In the second paragraph of Article L. 113, after the reference: "L. 136," the reference is inserted: "L. 136 A,"
  E.-After article L. 136, an article L. 136 A is inserted as follows:

  
  "Art. L. 136 A.-The advisory committee provided for in section 1653 F of the General Tax Code may receive agents from the tax administration, the Department of Research and the Department of Innovation, providing useful information to enable it to decide on disagreements submitted to it. » ;

  
  F.-Article L. 192 is amended as follows:
  1° The first paragraph is amended to read:
  (a) The words: "subject to Article L. 59 is seized" are replaced by the words: "or the committee referred to in Article L. 59 is seized";
  (b) The words "or committee" are added;
  2° The first sentence of the second paragraph is supplemented by the words "or committee".
  III.-A the last sentence of the last paragraph of Article L. 641-3 of the Commercial Code, the word "specified" is replaced by the words "or the committee mentioned".
  IV.-I and II are applicable to correctional proposals sent as of 1 July 2016.

  Rule 47 Learn more about this article...

  
  The general tax code is amended as follows:
  1° The 10th of Article 207 is supplemented by the words: "and the communities of universities and institutions";
  2° The d of II of section 244 quater B is thus amended:
  (a) After the 6°, it is inserted an 8° as follows:
  « 8° Communities of universities and institutions. » ;
  (b) At the end of the last paragraph, the reference: "6°" is replaced by the reference: "8°".

  Rule 48 Learn more about this article...

  
  I.-Section 34 of Act No. 2010-1658 of 29 December 2010 on Corrigendum Finance for 2010 is amended as follows:
  A.-In the last paragraph of the IV B, the words: "or 1.15" are replaced by the words: ", 1,15,1,2 or 1.3" and, after the words: "lessed", are inserted the numbers: " 0,7,0,8",
  B.-At the beginning of the third paragraph of VI, the words: "This value" are replaced by the words: "The rental value mentioned in the first paragraph of this VI";
  C.-Le VII is supplemented by a D as follows:
  "D.-When decisions on tariffs made by the departmental commission of rental values of professional premises or the departmental commission of local direct taxes are clearly not in accordance with the B of IV, the tax administration shall, prior to their notification or publication, take the departmental commission of local direct taxes so that it develops new rates.
  "In the absence of new rates within 30 days, the representative of the State in the department stops the rates. If the decision of the representative of the State in the department departs from that of the departmental commission of local direct taxes, it is accompanied by a motive.
  "These decisions are published and notified under conditions established by decree in the Council of State. » ;
  D.-A at the end of the last sentence of the XI, the year: "2017" is replaced by the year: "2018";
  E.-Le XVI is thus written:
  « XVI.-A.-The results of the revision of the rental values of the premises mentioned in I are taken into account as follows:
  « 1° Establishing bases for 2017, under the conditions set out in B and C;
  « 2° From the contribution on the added value of the companies paid by the state in 2018.
  "B.-1. For the purpose of establishing the land tax on built properties, the corporate land contribution, the housing tax and the domestic garbage removal tax, the rental value of the built properties is corrected by a neutralization coefficient.
  "This coefficient is equal, for each tax and each territorial authority, to the ratio of, on the one hand, the sum of the rental values not revised as of January 1, 2017 of the built properties taxable under this year in its territorial jurisdiction, with the exception of those mentioned in 2, and on the other hand, the sum of the revised rental values of these properties at the reference date of January 1, 2013.
  "The neutralization coefficient determined for each of these taxes also applies to the establishment of their annexed taxes.
  "The coefficients determined for a commune apply to the bases imposed for the benefit of public intercommunal cooperation institutions of which it is a member.
  “2. By derogation from 1 of this B, the neutralization coefficient applied, for each tax, to the rental value of the built properties taken into account in the La Poste tax bases under the conditions provided for in section 1635 sexies of the General Tax Code is equal to the ratio between, on the one hand, the sum of the unrevisioned rental values of these properties as of January 1, 2017 taxable for that year and, on the other,
  "C.-The B of this XVI ceases to apply the year of taking into account, for the establishment of the bases, the revision of the rental values of the residential premises and premises used for the exercise of a paid home activity provided for in B of II of section 74 of Act No. 2013-1279 of 29 December 2013 of the Corrigendum Finance for 2013.
  "D.-For taxation due from the years 2017 to 2025:
  « 1° When the difference between the unrevisioned rental value as of January 1, 2017 and the rental value resulting from the B of this XVI is positive, the latter is increased by half of that difference;
  « 2° When the difference between the non-revisioned rental value as of January 1, 2017 and the rental value resulting from the same B is negative, it is reduced by half of that difference.
  "This D is not applicable to premises referred to in 2 of that B, nor to premises that have been subject to any of the changes referred to in I of section 1406 of the General Tax Code after January 1, 2017. » ;
  F.-Au B of the XVIII, the year: "2016" is replaced by the year: "2017";
  G.-The XXII is thus amended:
  1° The first two paragraphs of A are thus drafted:
  "A.- Partial exemptions from local direct taxes are granted for the years 2017 to 2025 when the difference between the 2017 contribution and the contribution that would have been made for the same year without application of the XVI is positive.
  "For each tax, the exemption is equal to nine-tenths of the difference defined in the first paragraph of this A for taxation established under the year 2017, and reduced annually by one-tenth of that difference. » ;
  2° The first two paragraphs of the B are thus drafted:
  "B.-Local direct taxes established for the years 2017 to 2025 are increased when the difference between the contribution that would have been made for the year 2017 without application of the XVI and the contribution made for that same year is positive.
  "For each tax, the increase is equal to nine-tenths of the difference defined in the first paragraph of this B for taxation established under the year 2017, and then reduced annually by one-tenth of that difference. » ;
  3° The second paragraph of the second paragraph of the C is supplemented by the words "for land tax on built properties".
  II.-The general tax code is amended as follows:
  1° In the first sentence of Article 1729 C, the words: "as well as in the VIII of Article 74 of Law No. 2013-1279 of 29 December 2013 of Corrigendum Finance for 2013" are deleted;
  2° After the III of Article 1754, it is inserted a III bis as follows:
  "III bis.-By derogation from II of this article, the recovery and litigation of fines provided for in article 1729 These are governed by the provisions applicable to land taxes. »
  III.-A.-The A of I applies on the basis of the 2018 taxation.
  B.-C of I applies effective January 1, 2016.
  IV.-The II applies to procedures that are in effect on the date of this Act.

  Rule 49 Learn more about this article...

  
  The second sentence of Article 1396 of the General Tax Code is deleted.

  Rule 50 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° At the I of Article 302 septies B, the reference: "L. 520-9" is replaced by the reference: "L. 520-22";
  2° Article 1599 sexies is thus restored:

  
  "Art. 1599 sexies.-For the benefit of the Ile-de-France region, it is collected an additional fee for registration fees or for the land advertising tax payable on transfers on an expensive basis, other than those referred to in Article 1594 A F quinquies, office premises, commercial premises and storage facilities referred to in Article L. 520-1 of the urban planning code.
  "The tax rate is set at 0.6%.
  "This tax is seated, recovered and controlled according to the same procedures and under the same sanctions, guarantees, security rights and privileges as the fees and taxes to which it is added. »

  
  II.-Le titre II du livre V du code de l'urbanisme est ainsi écrit :

  
  « Title II
  " FINANCIAL PROVISIONS CONCERNING THE ISLAND REGION

  
  « Single Chapter

  
  “Section 1
  "General and scope of application

  
  "Art. L. 520-1.-In the Ile-de-France region, a tax is collected on the occasion of the construction, reconstruction or expansion of office premises, commercial premises and storage premises, as defined, respectively, at 1°, 2° and 3° of the III of Article 231 ter of the General Tax Code.

  
  "Art. L. 520-2.-For the purposes of this title, the construction of premises is assimilated:
  « 1° The assignment for use of premises previously assigned to another use;
  « 2° The allocation for commercial premises of premises previously used for use other than commercial offices or premises;
  « 3° The use of storage facilities for premises previously used for use other than offices, commercial premises or storage premises.

  
  "Art. L. 520-3.-The proceeds of the tax under this heading are allocated to the Ile-de-France region for revenue from the capital budget of the region.

  
  “Section 2
  « Redevable and made generator

  
  "Art. L. 520-4.-The tax-generating act is the date of issue, whether express or tacit, of the authorization to build or to move under this code or, if not, of the commencement of work or of the change in use of premises.

  
  "Art. L. 520-5.-The tax is payable by the owner of the premises or the owner of a real right relating to the premises on the day on which the property was generated.
  "However, where the name of the owner of the premises is not mentioned in the declaration provided for in section L. 520-11 or if it has not been filed, the title of perception may be issued on behalf of the owner or, if not, the person in charge of the work.
  "The owner of the work or the person responsible for the work may apply for reimbursement of the amount of the tax to the debtor referred to in the first paragraph of this section.
  "In the event of the transfer of premises before the due date of the tax provided for in section L. 520-17, the debtor of the property may apply for reimbursement to the new owner.

  
  “Section 3
  “Exemptions

  
  "Art. L. 520-6.-are exempt from tax under section L. 520-1:
  « 1° The office space that is part of a main dwelling place;
  « 2° The premises assigned to the public service and owned or destined to belong to the State, to territorial authorities or to public institutions that are not industrial and commercial;
  « 3° The premises used by social security agencies or family allowances owned or intended to belong to these bodies or civil societies constituted exclusively between these organizations;
  « 4° In industrial establishments, office premises that are either dependent on production facilities or less than 1,000 square metres;
  « 5° The premises specially designed for the exercise of research activities;
  « 6° The offices used by members of the liberal professions and ministerial officers;
  « 7° The premises assigned to the associations constituted in the forms provided for in Article 10 of the Law of 1 July 1901 concerning the contract of association;
  « 8° The premises mentioned at 1° of the V of Article 231 ter of the General Tax Code.

  
  “Section 4
  « Assiette

  
  "Art. L. 520-7.-I.-The tax is seated on the construction surface defined in section L. 331-10.
  "II.-The reconstruction of a building, including the rehabilitation operations leading to the production of a new building within the meaning of 2° of 2° of 2° of 2° of 2° of Article 257 of the General Tax Code, are subject to the tax only to the square meters of construction surface that exceed the construction surface of the building before reconstruction or rehabilitation.
  "III.- are not taken into consideration in establishing the tax base the premises of a social or health character made available to staff.

  
  “Section 5
  “Prices

  
  "Art. L. 520-8.-I.-For office space and commercial premises, tax rates are applied by exchanges, as defined below:
  « 1° First electoral district: Paris and the Hauts-de-Seine department;
  « 2° Second electoral district: the municipalities of the Greater Paris metropolis, referred to in Article L. 5219-1 of the general code of territorial authorities, other than the municipalities of the first electoral district;
  « 3° Third electoral district: the communes of the urban unit of Paris, as delimited by a joint decree of ministers responsible for the economy and budget, other than the municipalities of the first and second electoral districts;
  « 4° Fourth electoral district: municipalities in the Ile-de-France region other than municipalities in the first, second and third electoral districts.
  "II.-Prices in square meter are fixed as follows:
  « 1° For office premises:

  
  “

  
  (In euros)

  
  1st electoral district
  2nd electoral district
  3rd electoral district
  4th electoral district

  400	90	50	0

  
  » ;

  
  « 2° For commercial premises:

  
  “

  
  (In euros)

  
  1st electoral district
  2nd electoral district
  3rd electoral district
  4th electoral district

  129	80	32	0

  
  » ;

  
  « 3° For storage premises:

  
  “

  
  (In euros)

  
  of the Ile-de-France region

  14

  
  » ;

  
  "These tariffs, fixed as of January 1, 2016, are updated by order of the Minister responsible for urban planning on January 1 of each year according to the forecast of the consumer price index, excluding tobacco, retained in the year's financial bill. The values are rounded, if any, to the centime of higher euro.
  "III.-By derogation from 1° of the I of this section, the municipalities of the first electoral district eligible for both, for the year preceding that of taxation, the allocation of urban solidarity and social cohesion and for the benefit of the solidarity fund of the municipalities of the Ile-de-France region, respectively provided for in sections L. 2334-15 and L. 2531-12 of the general code of territorial authorities, are classified as the second electoral district.
  "The municipalities referred to in the previous paragraph that lose their eligibility either for urban solidarity, or for the solidarity fund of the municipalities of the Ile-de-France region benefit, for the year following this loss of eligibility and for the next two years, from a reduction, respectively, of three quarters, one-half and one-quarter of the increase in the rate of levy related to this loss of eligibility.
  "The increase in the royalty rate is equal to the difference between the applicable rate after this loss of eligibility and the second exchange rate.

  
  “Section 6
  « Taxation

  
  "Art. L. 520-9.-The amount of the tax may not exceed 30% of the cost of the transaction attributable to the acquisition and development of the construction area, as defined in section L. 331-10.

  
  “Section 7
  " Taxation

  
  "Art. L. 520-10.-The tax is established by the state departments responsible for urban planning in the department.

  
  "Art. L. 520-11.-The construction of office premises, commercial premises or storage premises is the subject of a statement whose content and deadline of filing are determined by decree in the Council of State.

  
  "Art. L. 520-12.-Where premises previously used for storage premises are used for commercial premises or where premises previously used for commercial premises or storage premises are allocated for office use, the fee is reduced from the amount of the tax paid for prior use.
  "The proof of payment of the tax is the responsibility of the debtor.

  
  "Art. L. 520-13.-A decree in the Council of State specifies the conditions under which:
  « 1° Owners of premises constructed in a precarious manner for a limited period of time shall be reimbursed for the tax when the premises are demolished;
  « 2° Without prejudice to the II of section L. 520-7, the owners of premises destroyed as a result of a claim or expropriated as a result of public utility have the right to replenish in tax exemption an area of construction equivalent to that of the premises destroyed or expropriated.

  
  “Section 8
  “Control and sanctions

  
  "Art. L. 520-14.-The control of the tax is carried out by the state departments responsible for urban planning in the department. The right to resume these services is exercised until December 31 of the sixth year following the year as a generator.

  
  "Art. L. 520-15.-The amount of the tax or tax supplement due is accompanied by a penalty:
  « 1° 10% in the event of late filing of the declaration under section L. 520-11 or filing within thirty days of receipt of a notice of receipt, notified by registered letter with request for notice of receipt, of having to file the declaration within that time limit;
  « 2° Of 80% where the declaration provided for in section L. 520-11 was not filed within thirty days of receipt of a notice of receipt, notified by registered letter with request for notice of receipt, to have to file the declaration within that time limit.

  
  "Art. L. 520-16.-Where the declaration provided for in L. 520-11 of this Code has been filed, the contradictory rectification procedure provided for in Article L. 55 of the Book of Tax Procedures may, notwithstanding Article L. 56 of the same Book, be implemented by the services referred to in Article L. 520-10 of this Code.
  "If it has not been filed, the bases or elements used to calculate the applicable tax and sanctions shall be notified to the debtor at least thirty days before the collection.

  
  “Section 9
  “Recovery

  
  "Art. L. 520-17.-The tax and penalty to which it may be applied shall be recovered by the relevant public accountants under the same conditions as the foreign tax claims.
  "For the recovery of the tax and penalty, a collection title is issued by the Director of the State Planning Service before December 31 of the third year following that of the fact-generating.
  "The tax and penalty are payable on the date the collection title is issued.

  
  "Art. L. 520-18.-The accounting recovery action is prescribed by five years from the issuance of the collection title.

  
  "Art. L. 520-19.-The competent public accountant shall remit to the Ile-de-France region the proceeds of the collected tax.
  "When a tax is discharged, total or partial, the undue payment is subject to a refund to the debtor by the competent public accountant.
  "When the proceeds of the tax that have been discharged, total or partial, have been returned to the Ile-de-France region and the competent public accountant does not obtain the spontaneous reimbursement, a collection title is issued in respect of the Ile-de-France region for the unduly paid amount. The accountant may collect this title by way of compensation with the proceeds of the tax it collects.

  
  "Art. L. 520-20.-After an opinion of the State Departments responsible for urban planning and the Ile-de-France region, the competent public accountant may apply for a partial or total award of the penalty provided for in Article L. 520-15.

  
  “Section 10
  “Remedies

  
  "Art. L. 520-21.-The tax debtor may obtain the discharge, reduction or total or partial restitution of the tax:
  « 1° If it establishes that the planned construction surface has not been fully constructed;
  « 2° If it determines that the construction has not been undertaken and if it renounces the benefit of the building permit or the non- opposition to the preliminary declaration provided for in Article L. 421-4;
  « 3° If an error has been made in the plate or calculation of the tax.

  
  "Art. L. 520-22.-The tax claims are filed, investigated and judged under the conditions set out in sections 117 to 119 of Decree No. 2012-1246 of 7 November 2012 on budgetary and public accountancy, in its drafting in force on the date of publication of Act No. 2015-1786 of 29 December 2015 on a corrigendum for 2015.

  
  “Section 11
  « Final provisions

  
  "Art. L. 520-23.-A decree in the Council of State determines the conditions for the application of this title. »

  
  III.-1. Benefit for the years 2016 to 2018 of a three-quarters, one-half and one-quarter increase in the amount of the tax as defined in 2 of this III, respectively:
  (a) The office premises located in the municipalities referred to in b of 1 of II of section 34 of Act No. 2011-900 of 29 July 2011 of Corrigendum Finance for 2011;
  (b) The office space in the municipalities of the first electoral district, as defined in Article L. 520-8 of the urban planning code, and having lost their eligibility either for the provision of urban solidarity and social cohesion or for the benefit of the solidarity fund of the municipalities of the Ile-de-France region, respectively provided for in Articles L. 2334-15 and L. 2531-12 of the general code of territorial authorities, 2015 to 2013
  (c) Commercial premises located in the municipalities of the first or second electoral district, as defined in Article L. 520-8 of the urban planning code, and having lost their eligibility either to the endowment of urban solidarity and social cohesion, or to the solidarity fund of the municipalities of the Ile-de-France region, respectively provided for in Articles L. 2334-15 and L. 2531-12 of the general code of territorial communities 2013 to 2015;
  (d) Commercial premises located in the communes of the second electoral district, as defined in Article L. 520-8 of the urban planning code, eligible for both, for the year 2015, the allocation of urban solidarity and social cohesion and for the benefit of the solidarity fund of the municipalities of the Ile-de-France region, respectively provided for in Articles L. 2334-15 and L. 2531-12 of the general code of territorial authorities;
  2. The increase in the amount of the tax referred to in 1 of this III is equal to the difference between the amount due under title II of Book V of the urban planning code in its drafting from II of this section and the amount payable in the municipalities referred to in this III for the year 2015.
  IV.-The 2nd of I applies to past acts and mutations concluded as of January 1, 2016.
  V.-Le II applies to transactions for which the request for a building permit or the pre-report under section L. 421-4 of the urban planning code is filed effective January 1, 2016 or, if not, to transactions for which the start of the work or the change of use occurs from that date.
  However, articles L. 520-16, L. 520-21 and L. 520-22 of the same code, in their drafting resulting from II, apply as of January 1, 2016.
  The b of the 1st of the II of section 34 of Act No. 2011-900 of 29 July 2011 of Corrigendum Finance for 2011 does not apply to the transactions referred to in the first paragraph of this V.
  VI.-The loss of revenue for the Ile-de-France region resulting from section L. 520-9 of the urban planning code is compensated by the creation of an additional fee to the rights mentioned in sections 575 and 575 A of the general tax code.
  VII.-[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2015-726 DC of 29 December 2015. ]
  VIII.-[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2015-726 DC of 29 December 2015. ]

  Rule 51 Learn more about this article...

  
  I.-Decree No. 55-471 of 30 April 1955 on the renovation and conservation of the cadastre is amended as follows:
  1° After article 34, a title III is inserted as follows:

  
  « Title III
  « DE LA GESTION INFORMATISÉE DU CADASTRE

  
  "Art. 34-1.-The cadastral plan is managed by computer processes.
  "When described by a series of coordinates, the computerized cadastral plan is attached to the national system of reference for geographical coordinates, planimetrics and French altimeter provided for in section 89 of Act No. 95-115 of 4 February 1995 for the development and development of the territory.

  
  "Art. 34-2.-In addition to refurbishment and conservation, the cadastre service proceeds to the geometrical adaptation of cadastral plans in order to improve their consistency between them and with national reference geographic data. Geometric adaptation of the plans can be carried out by computer processes.

  
  "Art. 34-3.-The cadastral representation of the territory limits can be adapted geometrically so that it corresponds with the delimitation minutes.
  "Recognition of the boundaries between the municipalities is carried out after a conflicting procedure by the municipalities concerned, based on the delimitation minutes.
  "The cadastre service can initiate a new reconnaissance operation to update the delimitation minutes.
  "The cadastre service updates the cadastral documentation according to the delimitation minutes statements.

  
  "Art. 34-4.-The opening date of the geometric adaptation works is fixed by prefectural order.
  "In each commune, a mayor's order informs the owners of the provision of the results of the geometric adaptation work and of the period during which they can make comments and claims to the local service of the cadastre on these results.
  "The duration of the availability of results, between one month and three months depending on the number of plan sheets and the number of owners, is determined by order of the minister responsible for the budget.
  "The date of entry into force of the geometrically adapted cadastral plane is fixed by prefectural order.
  "Prefectural orders are published in the collection of administrative acts of the department's prefecture and posted in town hall.

  
  "Art. 34-5.-The owners may request a correction of the adapted plan geometrically. These claims are submitted to the local cadastre service. » ;

  
  2° It is created a title IV, entitled "Other Provisions" and comprising sections 35 to 38.
  II.-After the III of the Act of 31 March 1884 concerning the renewal of the cadastre, the equalization of the land tax and the conservation of the cadastre in Alsace-Moselle, it is inserted a III bis as follows:

  
  « III bis.-From the computerized management of the cadastre

  
  "Art. 56-1.-The cadastral plan is managed by computer processes.
  "When described by a series of coordinates, the computerized cadastral plan is attached to the national system of reference for geographic coordinates, planimetrics and altimeter as provided for in section 89 of Act No. 95-115 of 4 February 1995 for the development and development of the territory.

  
  "Art. 56-2.-In addition to renewal and conservation, the cadastre service proceeds to the geometrical adaptation of cadastral plans in order to improve their coherence between them and with national reference geographic data. Geometric adaptation of the plans can be carried out by computer processes.

  
  "Art. 56-3. -Cadastral representation of territory limits can be adapted geometrically so that it matches the delimitation minutes.
  "Recognition of the boundaries between the municipalities is carried out after a conflicting procedure by the municipalities concerned, based on the delimitation minutes.
  "The cadastre service can initiate a new reconnaissance operation to update the delimitation minutes.
  "The cadastre service updates the cadastral documentation according to the delimitation minutes statements.

  
  "Art. 56-4.-The opening date of geometric adaptation work is fixed by prefectural order.
  "In each commune, a mayor's order informs the owners of the provision of the results of the geometric adaptation work and of the period during which they can make comments and claims to the local service of the cadastre on these results.
  "The duration of the availability of results, between one month and three months depending on the number of plan sheets and the number of owners, is determined by order of the minister responsible for the budget.
  "The date of entry into force of the geometrically adapted cadastral plane is fixed by prefectural order.
  "Prefectural orders are published in the collection of administrative acts of the department's prefecture and posted in town hall.

  
  "Art. 56-5.-The owners may request a correction of the adapted plan geometrically. These claims are submitted to the local cadastre service. »

  Rule 52 Learn more about this article...

  
  I.-Article 1647-0 B septies of the general tax code is as follows:

  
  "Art. 1647-0 B septies.-I.-A fraction of the discounts granted under section 1647 B sexies is responsible for municipalities and public institutions of intercommunal cooperation with clean taxation.
  "II.-For the purposes of this Article I:
  "A.-The participation due for a year by each municipality and public institution of inter-communal cooperation in taxation is equal to the sum of the participations calculated for each of the establishments located in its territory under a business not subject to the minimum contribution on the value added of the undertakings provided for in Article 1586 septies and beneficiary of a discount referred to in I of this Article on the basis of an taxation established in the same year;
  "B.-For each institution, the participation referred to in A of this II is equal to the gross individual participation defined in 1 of this B, which is reduced under the conditions set out in 2 and 3.
  “1. Gross individual participation is equal to the proceeds of the net base of the property contribution of the establishment's businesses by the rate deviation defined in III.
  “2. Where applicable, the gross individual participation shall be reduced by an amount equal to the proceeds of the sum of the reductions and deductions to which the property contribution of the undertakings returning to the municipality or to the public institution of intercommunal cooperation has been paid, with the exception of the tax credit provided for in section 1647 C septies, by the ratio between the rate deviation defined in III of this section and the sum of the tax rates applied to the foundations of the establishment.
  "For the purposes of the first paragraph of this 2, the discount provided for in section 1647 bis shall be taken into account on a pro rata basis of the contributions due under each establishment of the undertaking.
  “3. The reduced individual participation is corrected by a factor equal to the ratio between the amount of the deduction requested in the following year and granted to the taxpayer and the sum of the minor individual participations related to the establishments of the business concerned. This correction is not applicable when the coefficient is greater than 1.
  "III.-A.-1. For each isolated commune, the rate difference referred to in 1 of B of II is equal to the positive difference between:
  “(a) On the one hand, the municipal rate of corporate land contribution applied to the taxation year concerned;
  “(b) On the other hand, the sum of the communal and inter-communal reference average rates applied in accordance with Article 1640 C I, weighted by the relative importance of the corporate land contribution bases imposed on the territory of that municipality in 2010.
  “2. For each member of a public institution for intercommunal cooperation with additional taxation that, in 2010, was already a member of such an institution, the rate difference referred to in 1 of B of II of this section is equal to the positive difference between:
  “(a) On the one hand, the municipal rate of corporate land contribution applied to the taxation year concerned;
  “(b) On the other hand, the municipal rate of land contribution of the reference companies applied in accordance with Article 1640 C I.
  “3. For each member of a public institution for intercommunal cooperation with additional taxation, which in 2010 was not a member of such an institution, the rate difference referred to in 1 of B of II of this section is equal to the positive difference between:
  “(a) On the one hand, the municipal rate of corporate land contribution applied to the taxation year concerned;
  “(b) On the other hand, the sum of the communal or inter-communal average rates of land contribution of the reference companies applied in accordance with Article 1640 C I, weighted by the relative importance of the corporate land contribution bases imposed under 2010, lessened by the inter-communal rate applied the year in which the connection to the public institution of inter-communal cooperation with additional taxation took effect.
  "B.-1. For each public institution of inter-communal cooperation with specific taxation whose scope and tax regime have not been changed since 2010, the rate difference referred to in 1 of B of II is equal to the positive difference between:
  “(a) On the one hand, the inter-communal rate of corporate land contribution applied to the taxation year under review;
  “(b) On the other hand, the inter-communal rate of land contribution of the reference companies applied in accordance with Article 1640 C I.
  “2. For each single public institution of intercommunal cooperation with single professional taxation whose scope or tax system has been modified since 2010, the rate difference referred to in 1 of B of II is equal to the positive difference between:
  “(a) On the one hand, the inter-communal rate of corporate land contribution applied to the taxation year under review;
  “(b) On the other hand, the sum of the communal and inter-communal average rates of land contribution of the reference companies applied in accordance with Article 1640 C I, weighted by the relative importance of the land contribution bases of the companies imposed on the territory of that institution for 2010.
  “3. For each public institution of additional inter-communal cooperation with taxation resulting from the creation or merger of public inter-communal cooperation institutions with specific taxation effective 1 January 2011 or whose scope has been modified as of 1 January 2011, the rate difference referred to in 1 of B of II is equal to the positive difference between:
  “(a) On the one hand, the inter-communal rate of corporate land contribution applied in the taxation year under review, plus the average communal rate of corporate land contribution applied in the year in which the creation, merger or modification of the perimeter took tax effect, weighted by the foundations of corporate land contribution imposed under the latter year on the territory of that establishment;
  “(b) On the other hand, the sum of the communal and inter-communal average rates of land contribution of the reference companies applied in accordance with Article 1640 C I, weighted by the relative importance of the land contribution bases of the companies imposed on the territory of that institution for 2010.
  “4. For public institutions of inter-communal cooperation with additional taxation applying I or II of Article 1609 quinquies C, the rules set out in 1 and 2 of this B are applicable for the determination of the gross individual participation related to establishments located in the economic activity area or to electricity production facilities using mechanical wind energy.
  "C.-For the application of A and B:
  « 1° Communal and inter-communal rates are, where applicable, increased by the additional rates applied, in accordance with the first paragraph of Article 1609 quater, for the benefit of trade unions whose commune or public institution of inter-communal cooperation with taxation is a member;
  « 2° A Mayotte, the reference to 2010 is replaced by the reference to 2014 and the reference to the rates applied in accordance with Article 1640 I C is replaced by the reference to rates applied in 2014.
  "IV.-A.-The participation to be borne by the municipality or public institution of intercommunal cooperation in taxation for a year shall not exceed the proceeds of the forecasting foundations of land contribution of the enterprises notified to the municipality or to the public institution of intercommunal cooperation and related to enterprises other than those subject to the minimum assessment on the value added of the enterprises provided for in section 1586 sevenies having benefited
  "B.-The amount of participation resulting from the A of this IV shall be reduced by the twelfths, provided for in Article L. 2332-2 of the General Code of Territorial Communities and Article 46 of the Financial Act No. 2005-1719 of 30 December 2005 for 2006, paid to the community concerned the year following that in respect of which the participation is due.
  "However, this amount is not charged to the municipalities and their public institutions of intercommunal cooperation if it does not exceed 50 €.
  "C.-When the amount charged to the municipality or public institution of intercommunal cooperation under the terms defined in the B exceeds the participation due under the year, the difference is the subject of a repayment to the municipality or public institution of intercommunal cooperation concerned before December 31 of the second year following that in respect of which participation is due. »

  
  II.-Section 19 of Order No. 2013-837 of 19 September 2013 on the adaptation of the Customs Code, the General Tax Code, the Tax Procedures Book and other tax and customs legislation applicable to Mayotte is repealed.
  III.-The I applies from the 2016 interest due.

  Rule 53 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° The second quater of Article 1411 is supplemented by a paragraph as follows:
  "In the event of the creation of a commune, the corrections set out in this II quater shall be deleted from the year in which the slaughters applied in its territory are harmonized. » ;
  2° The IV of Article 1519 I is supplemented by a paragraph as follows:
  "The second to the last paragraphs of this IV apply to new municipalities that were located in the territory of several departments or regions or in the Ile-de-France region. » ;
  3° The third paragraph of the c of the 1st paragraph of Article 1609 nuns C is supplemented by the words: ", of the ninth paragraph of the III, of the last paragraph of the IV and of the tenth paragraph of the V of Article 11 of Law no. 2014-58 of 27 January 2014 to modernize the territorial public action and affirmation of the metropolises and of the eighth paragraph of the I and of the penultimate paragraph of the II and III of the new
  4° Section 1638 is amended as follows:
  (a) The third paragraph of I is supplemented by a sentence as follows:
  "By derogation from Article 1639 A bis, this homogenization may be decided under the same conditions as the use of the progressive tax integration procedure provided for in the first paragraph of this I."
  (b) In II, the rate: "80%" is replaced by the rate: "90%";
  5° Article 1638-0 bis is amended as follows:
  (a) The last sentence of the second paragraph of the first paragraph of the I is as follows:
  "The duration of the progressive tax integration period can be changed later, without the total integration period being able to exceed twelve years. » ;
  (b) In the fifth paragraph of 1° of I and in the penultimate paragraph of 1° of III, the rate: "80%" is replaced by the rate: "90%";
  6° Article 1639 A bis is supplemented by a V as follows:
  "V.-A.-The new commune or, by concordant policy deliberations taken prior to 15 October of the year preceding that of its creation, the communes and, where appropriate, the public establishment of inter-communal cooperation in taxation of the individual participating in its creation shall take the deliberations referred to in the first paragraph of 1 of this article, as well as the deliberations relating to the application of the first paragraph of I of Article 1522 bis.
  "B.-A lacking deliberation under the A of this V, the applicable tax regime for the removal of domestic garbage in the territory of the communes participating in the creation of the commune is maintained for a period that cannot exceed five years from the year in which the creation takes tax effect. » ;
  7° After Article 1639 A quater, an article 1640 is reinstated as follows:

  
  "Art. 1640.-I.-The new commune or, by concordant policy deliberations taken prior to October 1 of the year preceding that of its creation, the communes and, if applicable, the public establishment of intercommunal cooperation in taxation of the individual participating in its creation shall take the deliberations applicable from the following year on its territory in respect of housing tax, land tax on the built properties, of land tax on the built property on the
  “II.-If no deliberations are taken under the conditions set out in I of this article:
  « 1° The deliberations previously adopted by the communes involved in the establishment of the commune are maintained under the following conditions:
  “(a) for their duration and quotity when taken under articles 1382 D, 1382 E, 1383,1383 A, 1383-0 B, 1383-0 B bis, 1383 B, 1383 C, 1383 C bis, 1383 C ter, 1383 D, 1383 E, 1383 H, 1383 I, 1384 B, 1384 E, 1388 ter, 1395
  “(b) For the year in which the creation of the commune takes tax effect when they are taken under articles 1382 B, 1382 C, 1383 E bis, 1383 G, 1383 G bis, 1383 G ter, 1388 quinquies A, 1394 C, 1407 bis, 1407 ter and 1411, of the 3rd of article 1459 and articles 1464, L64 A, 1464 H, 1464 H, 1464 I, 1464
  « 2° The proceedings taken by the public intercommunal cooperation institution subject to the provisions of Article 1609 Nonies C and participating in the creation of the new commune pursuant to Article I of Article L. 2113-5 of the general code of territorial authorities are maintained under the following conditions:
  “(a) For their duration and quotity when they are taken under Articles 1464 B, 1464 D, 1465,1465 A and 1465 B, I quinquies A, I quinquies B, I sexies and I septies of Article 1466 A and Articles 1466 D, 1466 E and 1466 F of this Code and that these provisions are in the course of application or are applicable for the first time
  “(b) For the year in which the creation of the commune takes tax effect when taken under the 3rd of Article 1459 and Articles 1464.1464 A, 1464 H, 1464 I, 1464 L, 1469 A quater, 1518 A and 1647 D.
  "III.-A.-The new commune or, by concordant policy deliberations taken prior to October 1 of the year preceding that of its creation, the communes and, where appropriate, the public institution of intercommunal cooperation with taxation of its own participant shall take the deliberations applicable from the following year on its territory with respect to taxes provided for in sections 1528,1529,1530 and 1530 bis.
  "B.-A lacking deliberation under the conditions set out in the A of this III, the deliberations previously adopted by the communes and, where appropriate, by the public institution of intercommunal cooperation with taxation of the municipality participating in the creation of the commune shall be maintained for the year in which the creation of the commune takes tax effect, except those relating to the tax provided for in section 1530. »

  
  II.-The general code of territorial authorities is amended as follows:
  1° After Article L. 2113-5, an article L. 2113-5-1 is inserted as follows:

  
  "Art. L. 2113-5-1.-I.-Unless otherwise provided, the new commune or, by concordant deliberations of principle taken the year before that of its creation, the communes and, if any, the public establishment of intercommunal cooperation with taxation of its own participant in its creation shall take the applicable tax deliberations from the following year on its territory under this Code.
  "II.-In the absence of deliberation under the conditions set out in I, the tax deliberations previously adopted by the municipalities and, where appropriate, by the public institution of inter-communal cooperation with specific taxation participating in the creation of the commune are maintained for the year in which the creation of the commune takes taxon effect. » ;

  
  2° Article L. 2333-4 is supplemented by two paragraphs as follows:
  "In the event of the creation of a new commune under the conditions set out in section 1 of Chapter III of Title I of Book I of this Part, the provisions relating to the tax and collection of its proceeds that were in force on the territory of each pre-existing commune are maintained for the year in which the creation of the commune takes tax effect.
  "The deliberations under this section and section L. 5212-24 by the municipalities pre-existing to the new commune are reported as of December 31 of the year in which the creation of the commune takes fiscal effect. »
  III.-I and II apply on the basis of taxation due under 2016.

  Rule 54 Learn more about this article...

  
  Before the last paragraph of article L. 331-2 of the urban planning code, a paragraph is inserted as follows:
  "Despite their originally scheduled duration, the deliberations referred to in the ninth preambular paragraph waiving the tax, or removing it, taken by the municipal councils or, if any, by the legislative body of the public intercommunal cooperation institution participating in the creation of a new commune, remain applicable only the first year following that in which the decree establishing the new commune was taken. »

  Rule 55 Learn more about this article...

  
  The 3rd of article L. 331-2 of the urban planning code is supplemented by a sentence as follows:
  "This 3° is applicable to the Greater Paris metropolis only as of January 1, 2017; "

  Rule 56 Learn more about this article...

  
  In the first paragraph of article L. 331-21 of the urban planning code, the word "third" is replaced by the word "fourth".

  Rule 57 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  A.-In the first paragraph of Article 1520, after the word "service", the words "collection and processing of household wastes and wastes referred to in Article L. 2224-14 of the General Code of Territorial Communities" are inserted;
  B.-Le III de l'article 1521 est ainsi modifié :
  1° After 2, it is inserted a 2 bis as follows:
  "2 bis. Municipal councils may exempt from tax the premises available to persons subject to the special royalty provided for in section L. 2333-78 of the general code of territorial authorities. The mayor shall communicate to the tax administration, before January 1 of the taxation year, the list of the premises concerned. » ;
  2° In 3, the reference: "and 2" is replaced by the reference: "to 2 bis";
  C.-After the I of Article 1522 bis, it is inserted an Ibi as follows:
  "I bis.-By derogation from I of this Article, municipalities and their public institutions of intercommunal cooperation may institute the incentive of the tax in one or more parts of their territory, under the conditions provided for in 1 of II of Article 1639 A bis and for a maximum period of five years. At the end of this period, the incentive is extended to the entire territory, unless the municipality or public institution of intercommunal cooperation removes it by deliberation taken under the same conditions. »
  II.-Article L. 2333-78 of the General Code of Territorial Communities is as follows:

  
  "Art. L. 2333-78.-Communities, public inter-communal cooperation institutions and joint unions may establish a special fee to fund the collection and processing of wastes referred to in L. 2224-14.
  "They are required to institute it when they have not instituted the royalty provided for in section L. 2333-76 of this Code or the domestic garbage removal tax provided for in section 1520 of the General Tax Code.
  "They cannot institute it if they have instituted the royalty provided for in Article L. 2333-76. By exception, joint unions that have instituted this fee may institute the special royalty provided for in this section on a limited scope to that of their municipalities and public institutions of intercommunal cooperation with taxation of their own members, which, respectively, pursuant to Article 1520 II and Article 1379-0 bis of the General Code of Taxes, have instituted and receive for their own account the removal fee of the goods.
  "The special royalty provided for in this section shall replace, for the wastes concerned, that provided for in Article L. 2333-77.
  "It is calculated based on the importance of the service rendered, including the quantity of waste managed. However, it can be fixed in a lump-sum manner for the management of small quantities of waste. »

  
  III.-A.-This section applies effective January 1, 2016.
  B.-The deliberations under the second paragraph of section L. 2333-78 of the General Code of Territorial Communities, in its writing before this Act, continue to produce their effects until they have been reported.

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  Article 1636 B nonies of the general tax code is supplemented by a paragraph to read:
  "Deliberative councils may also decide to institute, by unanimous deliberation of municipal councils, a procedure for progressively smoothing rates over a maximum period of twelve years, which ultimately eliminates the differences in housing tax rates between all member communes. »

  Rule 59 Learn more about this article...

  
  Article L. 135 B of the Tax Procedures Book is supplemented by a paragraph to read as follows:
  "From 2018, the tax administration transmits annually to cities and public institutions of inter-communal cooperation having instituted the residence tax or the flat-rate residence tax, the list of furnished premises exempted from economic contribution under the 3rd of section 1459 of the general tax code. »

  Rule 60 Learn more about this article...

  
  I.-After the V of Article L. 3335-1 of the General Code of Territorial Communities, a V bis is inserted as follows:
  "V bis.-A commencing in 2015, a share is taken from the Fund's resources for departments whose contribution on the value added of enterprises collected the year of distribution pursuant to 6° of I of Article 1586 of the General Tax Code decreases by more than 5% compared to the revenue collected in the year prior to distribution. The sampling shall be carried out prior to the apportionment provided for in this article. Eligible departments receive an allocation under this quota equal to the difference between, on the one hand, 95% of the contribution product on the value added of the enterprises collected by the department in the year preceding the distribution and, on the other hand, that received in the year of distribution. Payments for this assessment shall be made monthly from the date on which they are notified. »
  II.- Section 115 of Act No. 2014-1654 of 29 December 2014 of Finance for 2015 is repealed.

  Rule 61 Learn more about this article...

  
  Article 1382 of the General Tax Code is supplemented by a 14° as follows:
  « 14° Facilities and buildings of any kind assigned to the production of biogas, electricity and heat through methane, carried out under the conditions set out in article L. 311-1 of the rural code and the marine fisheries. »

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  I.-Article 1396 of the General Tax Code is amended as follows:
  1° II is thus amended:
  (a) After the word "up", the end of the A is deleted;
  (b) The second paragraph of B is deleted;
  (c) After the B, a B bis is inserted as follows:
  "B bis.-For the application of A and B, the area used for the calculation of the majoration is reduced by 200 square meters. This reduction applies to all contiguous building blocks owned by the same owner. » ;
  (d) In the last sentence of the C, the references: "to articles L. 2332-2 and L. 3332-1-1" are replaced by the reference: "to article L. 2332-2";
  (e) The first paragraph of 2 of the D is supplemented by the words: ", which imputes on the corresponding powers referred to in Article L. 2332-2 of the General Code of Territorial Communities";
  2° The same II, in its writing resulting from 1° of this I, is thus amended:
  (a) The A is thus modified:

  
  - at the end, the words: "of 25% of its amount" are replaced by the words: "of a flat value set at 3 € per square metre";
  -it is added a paragraph as follows:

  
  "However, the municipality or public institution of inter-communal cooperation with proper taxation in matters of local urban planning may, by deliberation under the conditions provided for in I of Article 1639 A bis, modulate this flat value within the limit of 1 to 5 € per square metre, holding an entire number. » ;
  (b) The B bis is supplemented by a sub-item:
  "The municipality, or, where applicable, for the increase provided for in A, the public establishment of inter-communal cooperation with appropriate taxation in respect of local urban planning may, by deliberation taken under the conditions provided for in Article 1639 A bis, delete this reduction. »
  II.-A.-(1) of I applies on the basis of the 2016 taxation.
  B.-(2) of I applies on the basis of the 2017 taxation.
  III.-It is granted, on the land tax contribution on unbuilt properties established for 2015, a discount equal to the fraction of the contribution resulting from the flat-rated increase of 5 € per square metre provided for in A of II of section 1396 of the General Tax Code, in its writing before this Act.
  These discounts are borne by the recipient of the increase and are applicable to the responsibilities referred to in section L. 2332-2 of the general code of territorial authorities.

  Rule 63 Learn more about this article...

  
  After the 4th of the I of Article 1451 of the General Code of Taxes, it is inserted a 5th so written:
  « 5° Companies that produce biogas, electricity or heat through methane and meet the requirements of section L. 311-1 of the Rural Code and Maritime Fisheries. »

  Rule 64 Learn more about this article...

  
  The fourth paragraph of Article 1647-00 bis of the General Tax Code is supplemented by a sentence as follows:
  "When these statements are signed off, the discount is granted for the remaining period after December 31 of the subscription year. »

  Rule 65 Learn more about this article...

  
  The book of tax procedures is amended as follows:
  1° Section II of chapter III of Part I, title II, is supplemented by an article L. 135 ZD as follows:

  
  "Art. L. 135 ZD.-The agents of the tax administration shall, each year, transmit to the prefectoral services officers who are required to investigate the claims under the Value-Added Tax Compensation Fund, information relating to the quality of subject to the value-added tax of the territorial authorities, groups and establishments established in the territorial jurisdiction of the prefecture, as a result of the activities they carry out.
  "The officers of the General Directorate of Public Finance shall transmit to the prefectural officers referred to in the first paragraph the information necessary to assess these requests. » ;

  
  2° In the second paragraph of Article L. 113, after the reference: "L. 135 O", the reference is inserted: "L. 135 ZD".

  Rule 66 Learn more about this article...

  
  I.-Article 6 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen is thus amended:
  1° At the beginning, the mention is added: "I.-";
  2° Two sentences are added:
  "In the event of an incomplete operation during the previous year, the turnover made by the debtor is annualized to assess compliance with the threshold of €460,000 referred to in section 3 and to determine the tax rate. The amount of the tax is calculated on the basis of the duration of the operation. » ;
  3° It is added a II as follows:
  "II.-The cessation of the operation, during the year, of a retail business establishment referred to in the first paragraph of section 3, constitutes a tax-generating act.
  "Every operator who ceases to operate in the course of the year shall be liable for the tax referred to in section 3 as such, pro rata de la durée de son exploitation l'année de la cessation.
  "For the calculation of the tax, the debtor's turnover is annualized to assess compliance with the threshold of €460,000 referred to in the same section 3 and determine the tax rate. The area to be taken into account for the tax due to the termination of operation is the area referred to in section 3 on the day of termination.
  "The multiplier coefficient provided for in the fifth paragraph of section 77, paragraph 12.4.1, of Act No. 2009-1673 of 30 December 2009 applicable to the tax shall be that in effect on the date of termination of operation.
  "The tax is declared and paid before the 15th of the sixth month following the termination of operation. »
  II.-The I applies effective January 1, 2016.

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  I.-The first paragraph of section 8 of Act No. 2004-639 of 2 July 2004 on the granting of the sea is as follows:
  "The goods imported duty-free and tax-free are subject to a duty-free shipping fee. »
  II.-The I applies to operations for which the generator occurred as of July 1, 2015.

  Rule 68 Learn more about this article...

  
  The 2nd of Article 10 of Law No. 2004-639 of 2 July 2004 on the granting of sea is thus written:
  « 2° Or upon delivery under 2° of I of section 1 of this Act for products that have been processed under a suspensive regime referred to in sections 158 A to 158 D and 163 of the Customs Code. »

  Rule 69 Learn more about this article...

  
  Article 34, Part II, of Order No. 2013-837 of 19 September 2013 on the adaptation of the Customs Code, the General Tax Code, the Tax Procedures Book and other tax and customs legislation applicable to Mayotte is amended as follows:
  1° After the table constituting the second subparagraph, a paragraph shall be inserted:
  "From 2015, the amounts of the distribution by commune of the guaranteed overall endowment are updated in accordance with the criteria set out in sections 47 to 49 of Act No. 2004-639 of 2 July 2004 on the granting of seas. » ;
  2° The third paragraph reads as follows:
  "From 2015 onwards, the amount of sea delivery enjoyed by 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," are deleted.

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  I. - It is taken, on an exceptional basis, in 2015, 50 million euros from the resources of the National Solidarity Fund for Self-Government within the section mentioned in Article V L. 14-10-5 of the Code of Social Action and Families. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.
  This is allocated to an exceptional support fund for departments with a particularly degraded financial situation, particularly because of the weight of their social spending. This fund is managed, on behalf of the State, by the National Solidarity Fund for Self-Government.
  II. - The funds are allocated to departments that meet the following two cumulative criteria:
  1° Benefit from a gross savings rate of less than or equal to 7.5%, as a result of management accounts for the year 2014. The gross savings rate of a department is equal to the ratio of, on the one hand, the difference between actual operating revenues and actual operating expenses and, on the other, actual operating revenues. Depreciation, provisions and disposals of capital assets are not taken into account in the definition of actual revenue and operating expenses;
  2° Benefit from a social expenditure rate, reported to the department's operating expenses, greater than or equal to the departmental average. This share is determined according to the relationship between, on the one hand, the expenditures relating to the active solidarity income defined in Article L. 262-1 of the code of social action and of the families, to the personalized allowance of autonomy defined in Article L. 232-1 of the same code, to the compensation of the disability defined in Article L. 245-1 of the said code and to the compensatory allocation for third person mentioned
  III. - The exceptional support fund has two sections of €25 million each.
  1. The allocation returned to each eligible department under the first section is determined based on 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 1° of the II. Do not receive this first share of the departments whose rate of transfer fees is less than 4.50 per cent as at 1 January 2015.
  2. The allocation to each eligible department under the second section is determined on the basis of the relationship between, on the one hand, the total number of beneficiaries of active solidarity income, personalized self-reliance allowance, third-person compensatory allowance and disability compensation and, on the other hand, the population of the department.
  The population to be taken into account is the population to be taken into account in accordance with section L. 3334-2 of the General Code of Territorial Communities for the year 2014.
  The number of beneficiaries of active solidarity income allocated by the departments pursuant to section L. 262-13 of the Code of Social Action and Families is the number of beneficiaries identified by the Minister for Social Affairs as of December 31, 2013.
  The number of beneficiaries of the personalized allowance for self-sufficiency referred to in section L. 232-1 of the same code taken into account is that as of December 31, 2013 by the Minister for Social Affairs.
  The number taken into account of beneficiaries of the disability compensation benefit referred to in Article L. 245-1 of the said Code and the third-party compensation allowance referred to in Article L. 245-1, in its earlier drafting of Act No. 2005-102 of 11 February 2005, referred to above, is that as of 31 December 2013, as identified by the National Solidarity Fund for Self-Government.

  Rule 71 Learn more about this article...

  
  I. - Under the municipal tax on the final consumption of electricity referred to in Article L. 2333-2 of the general code of the territorial authorities, where the multiplier coefficient resulting from the last deliberation, intervened before 1 October 2015, of the municipality or public institution of intercommunal cooperation or of the department that is substituted for it does not correspond to one of the values mentioned in the second paragraph of Article L 2333-4
  II. - Under the Departmental Tax on the Final Consumption of Electricity referred to in Article L. 3333-2 of the General Code of Territorial Authorities, when the multiplier coefficient resulting from the last deliberation, intervened before October 1, 2015, of the department does not correspond to one of the values mentioned in article 3 L. 3333-3 of the same Code, in its drafting resulting from article 37 of Act No. 2014-1655 of
  III. - I and II apply as of January 1, 2016.

  Rule 72 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° The III of Article 302 D is amended as follows:
  (a) 2 is supplemented by four sub-items:
  "By derogation from the first paragraph of this 2, certified bondholders shall pay the tax:
  “(a) No later than 10 September following the closure of the wine-growing campaign, for registered contractors producing wine-producing products governed by European regulations relating to the joint organization of agricultural products markets;
  “(b) No later than 10 January of the calendar year following that in respect of which the liquidation of the tax was carried out pursuant to 1 for the other registered contractors;
  "(c) On the date set at 1 the choice of registered depositors exempted from bail who make the declaration electronically and pay the tax by teleregulation. » ;
  (b) The 3 and 4 are thus written:
  “3. Authorized depositaries exempted from bond whose annual production volume and annual amount of excise duty to be paid are below the thresholds set by decree according to the nature of production liquidate and pay the tax:
  “(a) No later than the tenth day of the second month following the end of the wine-growing campaign, for registered contractors producing wine-producing products governed by the European regulations relating to the joint organization of agricultural products markets, on the basis of a declaration of the quantities of products consumed during the twelve months preceding the end of the wine-growing campaign;
  “(b) No later than the tenth day of the second month following the closure of the accounting material, for other registered depositaries, on the basis of a declaration of the quantities of products consumed during the twelve months preceding the end of the fiscal year.
  “4. A Budget Minister's order sets out the model and content of the statements referred to in 1 and 3. » ;
  2° The III of Article 302 D bis is supplemented by two sentences as follows:
  "This statement is made electronically. However, operators who do not have, due to the lack of coverage of the place where they are established by one or more networks offering access to electronic communications, an information system that allows access to the Internet, establish their paper declaration. » ;
  3° The last paragraph of Article 572 is supplemented by two sentences as follows:
  "This statement is made electronically. However, tobacco debiters who do not have, due to the lack of coverage of the location in which their debit is located by one or more networks offering access to electronic communications, an information system that allows access to the Internet, establish their paper declaration. » ;
  4° Article 1649 quater B quater is supplemented by an VII as follows:
  " VII.-The declarations or statements referred to in 1 and 3 of the III of Article 302 D, in the second paragraph of Article 302 H ter, in the second paragraph of Article 520 A, in the second paragraph of Article 575 C and sections 568.1618 septies and 1619, as well as the declarations relating to the tax on the circles and playhouses provided for in Article 1559, shall be subscribed Operators who do not have, because of the lack of coverage of the place where they are established by one or more networks offering access to electronic communications, an information system that allows access to the Internet, establish such statements or paper surveys. » ;
  5° Article 1698 D is thus written:

  
  "Art. 1698 D.-The payment of duties, taxes, surtaxes, taxes, contributions or contributions referred to in sections 402 bis, 403,438,520 A, 527,564 quinquies, 568,575,575 E bis, 1559,1582,1613 bis, 1613 bis A, 1613 ter, 1613 quater, 1618 septies and 1619 of this code and article L. 245-7 of the social security code whose total amount at maturity exceeds €50,000 must be made by transfer directly operated on the treasury account opened in the writings of the Bank of France.
  "The operators subject to the requirement of tele-report under Article 1649 quater B quater shall pay the corresponding fees, taxes or taxes by teleregulation. » ;
  6° The I of Article 1798 bis is supplemented by a 5° as follows:
  « 5° Failure to comply with the obligations referred to in Article 302 D bis, the last paragraph of Article 407 and the second paragraph of Article 572. »

  
  II.-The 1° and 5° of I apply as of January 1, 2016.
  The 2° to 4° of the I apply from a date fixed by decree, between January 1, 2018 and December 31, 2019.
  The 6th of I applies to declarations whose deposit obligation expires on January 1, 2016.

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  I.-The Customs Code is amended as follows:
  1° In the first paragraph of Article 284 bis, after the word "persons", the words "and those mentioned in Article 284 bis B" are inserted;
  2° After article 284 bis A, an article 284 bis B is inserted as follows:

  
  "Art. 284 bis B.-The special tax on certain road vehicles is not applicable to the following vehicles:
  « 1° Special equipment, vehicles and agricultural equipment, such as agricultural tractors, self-propelled agricultural machinery, trailers and semi-harves, machinery or agricultural instruments, as well as forest equipment and public works, as defined in chapter I of title I of Book III of the Road Code;
  « 2° Vehicles exclusively assigned to inland transport in yards or enterprises even if, on the occasion of these transports, these vehicles cross the public road;
  « 3° Vehicles intended for sale or carrying out tests, operated by manufacturers, merchants or repairers, subject to special registration, provided that they do not carry goods or cargo objects of use;
  « 4° Vehicles of national defence, civil protection, public fire services, other public emergency services and law enforcement forces;
  « 5° Until December 31, 2019, when used in public and industrial work:
  “(a) Self-propelled lifting and handling equipment, such as cranes installed on a road chassis;
  “(b) Mobile pumps or pump stations installed on a road chassis;
  "(c) Motorcycle-compressor groups installed on a road chassis;
  "(d) Concrete and concrete pumps installed on a road chassis, with the exception of drum concretes used for concrete transport;
  “e) Mobile generators installed on a road chassis;
  “(f) Mobile drilling machines installed on a road chassis. » ;

  
  3° Article 284 ter I is amended as follows:
  (a) In the first paragraph of 1 the word "quarter" is replaced twice by the word "semester";
  (b) The table in the second paragraph of 1 is as follows:

  
  “

  
  VEHICLE CATEGORY
  POIDS TOTAL AUTORIZED
  or total weight
  authorized
  (tonnes)
  TARITS BY SEMESTRE
  (in euros)
  Egal or higher
  And below
  Suspension
  tyre
  axle(s)
  engine (s)
  Other systems
  suspension
  axle(s)
  engine (s)

  I.- Carrier vehicles
  (a) Two axles	12	-	62	138
  (b) Three axles	12	-	112	174
  (c) Four axles and more	12	27	74	114
  	27	-	182	270
  II.- Articulated vehicles composed of a tractor and a semi-trailer
  (a) Semi-trailer to a 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) Semi-trailer with three axles and more	12	38	186	258
  	38	-	258	350
  III.-Remorks (no matter the number of axles)	16	-	60	60

  
  » ;
  (c) The last paragraph of 1 is deleted;
  (d) It is added a 3 as follows:
  “3. If a subject vehicle circulates only for part of the semester, the debtor may apply for regularization on the basis of the semi-annual rate commensurate with traffic time calculated in months. Each fraction of a month is counted for a whole month. » ;
  4° Section 284 quater is amended as follows:
  (a) At the beginning of the first paragraph of 3, the words: "When the tax is recovered on the basis of the quarterly rate," are deleted;
  (b) It is added a 6 as follows:
  « 6. Any liquidation resulting from a reduction in the rate or application of a quota of the semi-annual rate is rounded to the nearest euro. The euro fraction equal to 0.50 is counted for 1. »
  II.-The I applies to the tax due as of July 1, 2016.

  Rule 74 Learn more about this article...

  
  I.-The Customs Code is amended as follows:
  A.-On 10 of I and 7 of II of article 266 sexies, 10 of article 266 septies and 9 of article 266 octies are repealed;
  B.-Article 266 nonies is amended as follows:
  1° The A of 1 is thus modified:
  (a) In the first paragraph, the words: "non-hazardous mentioned" are replaced by the words: "received in a storage or thermal treatment facility of non-hazardous wastes mentioned";
  (b) It is thus amended:

  
  - at the beginning of the first paragraph, the words: "Non-hazardous waste received" are replaced by the words: "Received wastes";
  -the third to fifth preambular paragraphs are replaced by four preambular paragraphs:

  
  "In the territory of Guadeloupe, Martinique and Reunion, the rates mentioned in the table to this apply from 2016 are multiplied by a coefficient equal to 0.75.
  "In the territory of Guyana, for waste received in a land-based non-hazardous waste storage facility, the tax rate is set at € 10 per tonne until December 31, 2018 and, for waste received in a non-hazardous waste storage facility not accessible by land, the tax rate is set at € 3 per tonne until December 31, 2018.
  "On the territory of Mayotte, for waste received in a non-hazardous waste storage facility, the tax rate is set at 0 € per tonne until December 31, 2017, then at 10 € per tonne in 2018.
  "From 2019 on, in the territory of Guyana and Mayotte, the rates mentioned in the table to this have been 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 as the upper limit of the first tranche of income tax" are replaced by the words: "every year, in a proportion equal to the growth rate of the index of non-smoking prices of the penultimate year";

  
  (c) The b is thus modified:

  
  - at the beginning of the first paragraph, the words: "Non-hazardous wastes received" are replaced by the words: "Received wastes" and after the words: "waste", are inserted the words: "non-hazardous";
  -the second sentence of the last paragraph is as follows:

  
  "It is, as of January 1, 2016, revalued annually, in a proportion equal to the growth rate of the tobacco price index of the last year. » ;
  2° Table B of 1 is amended as follows:
  (a) In the second line of the first column, the words: "Received Hazardous Wastes" are replaced by the words: "Received Wastes";
  (b) The last line is deleted;
  3° The c of 1 bis is repealed;
  C.-Article 266 decies is amended as follows:
  1° In 3, the words: "the single-use plastic body bags" are deleted and the references: ", 6 and 10" are replaced by the reference: " and 6";
  2° In the first paragraph of 6, the references: ", 6 and 10" are replaced by the reference: " and 6";
  D.-Article 266 undecies is amended as follows:
  1° The first paragraph is amended to read:
  (a) In the first sentence, the words: "this article due from 2009" are replaced by the reference: "article 266 sexies";
  (b) In the last sentence, the references: ", 6 and 10" are replaced by the reference: " and 6";
  2° After the second preambular paragraph, a sub-item reads as follows:
  "For electronic declarations, the declaration is forwarded and the first deposit is paid by May 31. » ;
  3° After the third preambular paragraph, a sub-item reads as follows:
  "When the amount of the tax due is greater than €100,000, the return is subscribed electronically and the payment of the tax and deposits is made by teleregulation. » ;
  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 tax is made by transfer directly from the Treasury account opened in the Bank of France records. Within 100 000 €, payment may be made by teleregulation if the declaration has been subscribed electronically. » ;
  5° In the first sentence of the penultimate paragraph, the words: "of the obligation provided for in the preceding paragraph" are replaced by the words: "of the payment terms provided for in this article";
  E.-In the first paragraph of section 268 ter, the words "of the tax provided for in section 266 sexies and" are deleted;
  F.-A. section 285 sexies, the words: "taxes under sections 266 sexies and 266 sexies A" are replaced by the words: "tax under section 266 sexies".
  II.-Article 266 undecies of the Customs Code, in its writing resulting from the I of this article, is amended as follows:
  1° In the second sentence of the first paragraph, the date: "April 30" is replaced by the date: "May 31";
  2° The second paragraph is amended to read:
  (a) At the beginning of the first sentence, the words: "The debtors file, no later than April 30 of each year," are deleted;
  (b) After the word "previous", the end is thus written: "is subscribed electronically, by May 31 of each year. » ;
  3° In the first sentence of the sixth preambular paragraph, the words "that transmit the tax return due under the previous year electronically" are deleted and the word "this" is replaced by the word "the";
  4° The eleventh preambular paragraph reads as follows:
  "The payment of the tax and deposits is made by teleregulation. » ;
  5° The third and fifth preambular paragraphs are deleted.
  III.-A Article L. 151-1 of the Environmental Code, the reference: ", 268 ter" is deleted.
  IV.-A.-I and III apply effective January 1, 2016.
  B.-Le II applies effective January 1, 2017.

  Rule 75 Learn more about this article...

  
  I.-Section 266 Customs Code Quindecies is amended as follows:
  1° In I, after the first occurrence of the word "index", the words "20 and the index" are inserted;
  2° II is supplemented by a sentence as follows:
  "For the non-road diesel fuel taken from Index 20, only half of the fuel consumption in France is subject to this additional sampling. » ;
  3° In the fourth paragraph of the III, after the word "road", the words "and non-road" are inserted.
  II.-The I applies to fuels consumed as of January 1, 2016.

  Rule 76 Learn more about this article...

  
  After the word: "agriculture", the end of the last paragraph of Article 266 quindecies of the Customs Code is as follows: "fixes the list of raw materials for the production of biofuels, which can be taken into account for the double of their actual value expressed in quantity of renewable energy, as well as the conditions and modalities for such consideration, particularly with regard to traceability requirements. »

  Rule 77 Learn more about this article...

  
  Section 220 octies of the General Tax Code is supplemented by an VII as follows:
  " VII.-The benefit of the tax credit referred to in I is subject to compliance with Article 53 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the treaty. »

  Rule 78 Learn more about this article...

  
  The general tax code is amended as follows:
  1° at the end of the 4th of Article 199 ter B, 1st of Article 199 ter C, 4th of Article 199 ter D, e of Article 199 terdecies-0, of the second sentence of the sixteenth paragraph of Article 220 octies, in the first paragraph of Article 235 ter64
  2° The IV of Article 44 sexies is thus modified:
  (a) The first paragraph is deleted;
  (b) At the beginning of the second paragraph, the words: "For exercises closed on 1 January 2014" are deleted;
  3° In the second sentence of the eighth paragraph of Article 44 terdecies, in the V of Article 244 quater E, in the second sentence of the eighth paragraph of Article 1383 I and in the second sentence of the fifth paragraph of Article 1466 A, the words: "13 of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Rule of Exemption by Category)" are replaced by the words: "14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of assistance compatible with the domestic market in application
  4° In the third bis of Article 220 octies, the words "(EC) n° 800/2008 of the Commission of 6 August 2008" are replaced by the words "(EU) n° 651/2014 of the Commission of 17 June 2014";
  5° Article 238 bis 4 is amended as follows:
  (a) In the first paragraph, the words: "1 of Article 12 of Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Rule of Exemption by Category)" are replaced by the words: "3 of Article 17 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 declaring certain categories of
  (b) At 3°, the words "15 of Commission Regulation (EC) No 800/2008 of 6 August 2008" are replaced by the words "17 of Commission Regulation (EU) No 651/2014 of 17 June 2014";
  6° At the sixteenth paragraph of the second paragraph of Article 244 quater B, the words: "30,31,33 and 34 of Commission Regulation (EC) No 800/2008 of 6 August 2008" are replaced by the words: "2,25 and 30 and 1, a of 2 and 3 of Article 28 of Regulation (EU) No 651/2014 of the Commission of 17 June 2014".

  Rule 79 Learn more about this article...

  
  I.-Article 278 bis of the General Tax Code is amended as follows:
  1° At 3°, the words ". These provisions do not apply to equine operations where they are normally not" are replaced by the words "and are normally";
  2° The 3rd bis is supplemented by a d as follows:
  "(d) Products of ornamental horticulture and floriculture that have not undergone any transformation; "
  II.-The I applies to operations that operate as of January 1, 2016.

  Rule 80 Learn more about this article...

  
  I.-The F of Article 278-0 bis of the General Tax Code is amended as follows:
  1° The 1st is completed with a sentence as follows:
  "This exception is not applicable to institutions affiliated to the National Centre for Song, Varieties and Jazz; » ;
  2° At 2°, the words: "only access to given concerts" are replaced by the words: "access to original interpretations of musical works requiring the physical presence of at least one performer receiving remuneration".
  II.-The I applies effective January 1, 2016.

  Rule 81 Learn more about this article...

  
  Section 217 octies of the General Tax Code is amended as follows:
  A.-Le I is thus amended:
  1° In the first sentence of 2°, after the words: "professional capital funds" are inserted the words: ", free partnership societies";
  2° In the second sentence of the same 2°, after the words: "The assets of the fund", are inserted the words: ", of the free partnership society" and the reference: "III" is replaced by the reference: "1° of the A of the III";
  3° The last paragraph is amended to read:
  (a) The words: ", during their investment period," are deleted;
  (b) Three sentences are added:
  "The fulfilment of this obligation is valued over the life of the fund or within ten years of the acquisition by the venture capital corporation or by the free partnership corporation. The issuance of the securities, shares or shares that will be subscribed after the redemption must be provided in the small or medium-sized business plan that benefits from the redemption. The commitment of the fund or company to proceed to the required level of subscription is formalized by a return to the tax administration during the redemption. » ;
  B.-The last two paragraphs of II are replaced by six sub-items as follows:
  « 4° Who meet one of the two conditions mentioned in c of 1° of I of Article L. 214-30 of the monetary and financial code enabling them to be qualified as innovative companies within the meaning of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 referred to above;
  « 5° Which meets one of the following two conditions:
  “(a) They do not operate on any market;
  “(b) They operate on a market, no matter what, for less than ten years after their first commercial sale within the meaning of Regulation (EU) No 651/2014 of the Commission of 17 June 2014 mentioned above. If the company relies on the organization referred to in the last paragraph of the 1st paragraph (c) of Article L. 214-30 of the monetary and financial code to demonstrate its innovative character, the latter defines the date of the first commercial sale. If not, this ten-year period is deducted from the opening of the year following the year in which the company's turnover exceeded for the first time 250,000 €.
  "The conditions referred to in the first paragraph and to 1° to 5° of this II shall be considered on the date of subscription or redemption. By exception, in the case of the subscriptions referred to in the last paragraph of the I that the fund or corporation has committed to realizing as a result of a redemption, these conditions are considered to be met on the date of the subscriptions if they were on the date of the redemption.
  "However, where the securities, shares or shares of a small or medium-sized company meeting the conditions set out in 2° of this II on the date of subscription or redemption are allowed to negotiations on a regulated market or a multilateral system of French or foreign negotiations after that date, they continue to be taken into account for the assessment of the percentages referred to in 2° of I only for a period of five years from their admission. » ;
  C.-The last paragraph of 1 of III is amended as follows:
  1° In the first sentence, after the references: "at 2° or 3° of the I", the words are inserted: "or a free partnership company mentioned at 2° of the I when it has delegated the management of its portfolio to a portfolio management company," and after the words: "the fund manager", are inserted the words: "or the free partnership company";
  2° In the second sentence, after the words: "the assets of the fund" are inserted the words: "or the free partnership society" and after the words: "in which the fund" are inserted the words: "or the free partnership society";
  D.-Le IV is supplemented by a subparagraph to read:
  "By derogation from the first paragraph of this IV, for a corporation member of a group within the meaning of section 223 A, the value of the securities, shares or shares that may be the subject of the depreciation referred to in this section may exceed 1% of the assets of that undertaking, provided that the value of the securities, shares or shares held by all the companies members of the group that are the subject of the depreciation does not exceed » ;
  E.-At 1° of the VI, the words "or the professional investment capital fund" are replaced by the words: ", the professional investment capital fund or the free partnership corporation".

  Rule 82 Learn more about this article...

  
  I.-After Article 119 quater of the General Tax Code, an article 119 quinquies as follows:

  
  "Art. 119 quinquies.-The deduction to the source provided for in 2 of section 119 bis is not applicable to the products distributed to a legal person who justifies with the debtor or the person who ensures the payment of these revenues, which, in the course of the fiscal year in which it receives these distributions, the following conditions:
  « 1° Its effective headquarters and, where applicable, the stable establishment in which the distributed products are included are located in a Member State of the European Union or in a State or territory that has entered into an administrative assistance agreement with France to combat tax fraud and evasion and are subject to tax on the societies of that State or territory;
  « 2° Its tax result or, where applicable, that of the stable establishment in which the distributed products are included, calculated according to the rules of the State or territory where its effective management seat or stable establishment is located, is deficit;
  « 3° It is, on the date of distribution, the subject of a procedure comparable to that referred to in Article L. 640-1 of the Commercial Code. In the absence of such a procedure, it is, at that date, in a state of termination of payments and its recovery is clearly impossible. »

  
  II.-The I applies to revenues collected as of January 1, 2016.

  Rule 83 Learn more about this article...

  
  I.-The second sentence of the last paragraph of section 187, paragraph 1, of the General Tax Code is as follows:
  "However, the natural persons referred to in the penultimate paragraph of this 1 may claim a refund of the amount of the deduction at the actual paid source that exceeds the difference between, on the one hand, the amount of the tax that would result from the application of section 197 A to the sum of the revenues referred to in the first paragraph of Article 117 bis and other French source revenues imposed under the conditions provided for in Article 197 For the same year and, on the other hand, the amount of the tax established under the conditions set out in section 197 A on those other revenues. »
  II.-The I applies to revenues collected as of January 1, 2016.

  Rule 84 Learn more about this article...

  
  I.-Article 575 of the General Tax Code is amended as follows:
  1° The third paragraph is amended to read:
  (a) The first sentence is supplemented by the words "products";
  (b) The second sentence is amended:

  
  - after the word: "specific" are inserted the words: "is expressed up";
  - after the words: "a thousand grams", the end is thus written: "in the same group of products. » ;

  
  2° The fourth preambular paragraph reads as follows:
  "The proportional share rate as well as the amount per thousand units or per thousand grams of the specific part are fixed by product group to Article 575 A."
  3° In the sixth preambular paragraph, the words "and the reference price class are established" are replaced by the words "is established" and the words "of the responsible minister" are replaced by the words "spouse of Ministers Responsible for Health and";
  4° The last three preambular paragraphs are replaced by a subparagraph:
  "The amount of consumer law applicable to a group of products cannot be less than a minimum of perception fixed per thousand units or thousand grams. The minimum perception of each product group in section 575 A may be increased by a 10 per cent limit for all tobacco product references in the same group, by joint order of Ministers responsible for health and budget. »
  II.-The I applies to operations that operate as of January 1, 2016.

  Rule 85 Learn more about this article...

  
  I.-Sections 39 nuns and 41 bis of the general tax code are repealed.
  II.-The I applies to open years effective January 1, 2016.

  Rule 86 Learn more about this article...

  
  The 2nd of the 1st of Article 302 D of the General Tax Code is thus amended:
  1° In b, the word "decree" is replaced by the words: "Decision of the Minister responsible for the budget" and the words: "physically recognized and duly traced to accounting" are replaced by the words: "duly traced to accounting matters";
  2° The seventh preambular paragraph is deleted.

  Rule 87 Learn more about this article...

  
  I.-Article 568 bis of the General Tax Code is amended as follows:
  1° In the first sentence of the first paragraph, in the penultimate paragraph and in the three occurrences of the last paragraph, the year: "2016" is replaced by the year: "2018";
  2° In the second sentence of the third paragraph, the year: "2014" is replaced by the year: "2017".
  II.-The I applies on January 1, 2016.

  Rule 88 Learn more about this article...

  
  I.-Article 1601 of the General Tax Code is amended as follows:
  A.-The second to ninth preambular paragraphs are replaced by four preambular paragraphs:
  "The proceeds of this tax shall be assigned to each of the beneficiaries mentioned in the first paragraph as well as to the beneficiaries mentioned in section 1 of Act No. 48-977 of 16 June 1948 relating to the tax for expenses of chambers of trade applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle, within the limits of an individual ceiling fixed to respect the general ceiling provided for in section 46 of Act No.
  "This individual limit is obtained, for each of these beneficiaries, by distributing the amount set out in I of section 46 of Act No. 2011-1977 of 28 December 2011 referred to above to the prorated emissions, for the benefit of that beneficiary, of an additional tax to the corporate contribution in the general roles of the previous year.
  "For each recipient, with the exception of the permanent assembly of the Chambers of Crafts and Crafts, this individual ceiling is then broken down into two sub-platforms obtained by apportioning its amount on the prorated basis of the additional tax emissions to the corporate contribution in the general roles of the previous year in respect of, on the one hand, a and b of this section and, on the other, c.
  "By derogation from the II of section 46 of Act No. 2011-1977 of 28 December 2011 referred to above, the individual ceilings relate to the emissions associated with the roles of the year of collection without taking into account refunds and discounts relating to this tax. » ;
  B.-In the second paragraph of b, after the words: "investments", the words are inserted: "having the purpose of mutualizing administrative functions and restructuring the network".
  II.-This section comes into force on January 1, 2016.

  Rule 89 Learn more about this article...

  
  The IV of Article 46 of Law No. 2011-1977 of 28 December 2011 of Finance for 2012 is supplemented by a sentence as follows:
  "This annex also presents the amount of resources allocated for the year prior to the reference year, the amount of the ceiling applied and the amount of the general budget disbursement referred to in the A of the III that was in effect for that fiscal year. »

  Rule 90 Learn more about this article...

  
  The environmental code is modified as follows:
  1° In Article L. 213-11-11 and in the last paragraph of Article L. 213-19, the words: "when the latter is unable to pay as a result of discomfort or indigence" are replaced by the words: "in accordance with the terms set out in Article L. 247 of the Book of Tax Procedures";
  2° Articles L. 213-11-11 and L. 213-19 are supplemented by a paragraph as follows:
  "The accounting officer may grant total or partial rebates of late payment and prosecution charges, in the same manner. These discounts are made after agreement by the deliberative body when they are in excess of a threshold determined by the deliberative body. »

  Rule 91 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° Article 272 is amended as follows:
  (a) After the word: "goods" are inserted the words: "or service delivery";
  (b) The words are added: "or this benefit";
  2° The second paragraph of 4 bis of Article 283 is supplemented by the words "or for the same service".
  II.-At 2° of the I of Article L. 16-0 BA of the book of tax procedures, after the word "goods" are inserted the words "or services".

  Rule 92 Learn more about this article...

  
  I.-The Customs Code is amended as follows:
  1° The first paragraph of Article 354 is as follows:
  "Subject to section 354 bis, the right of resumption of the administration shall be exercised for a period of three years, from the fact of generator. » ;
  2° After section 354, articles 354 bis, 354 ter and 354 quater are inserted as follows:

  
  "Art. 354 bis.-The right of resumption provided for in Article 103 (1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the Customs Debt defined by Article 5, 18.20 and 21 of the Regulations, shall be increased to five years in the cases provided for in Article 103, paragraph 2.
  "In addition to the suspension cases referred to in Article 103, paragraph 3, of the Regulations, the right of resumption referred to in the first paragraph of this Article shall be interrupted by the notification of a customs record, up to the tenth year following that in respect of which the duties are due.

  
  "Art. 354 ter.-Even if the time limits set out in sections 354 and 354 bis are elapsed, omissions or deficiencies of taxation constitutive of offences that have the object or result of the non-recovery of rights or taxes, revealed by a judicial procedure or by a procedure before the administrative courts, may be repaired by the customs administration until the end of the year following that of the decision that has ended

  
  "Art. 354 quater.-For the purposes of sections 354 to 354 ter, customs officers shall implement the powers provided for in this Code, even if the limitation provided for in section 351 has expired";

  
  3° Section 355 is amended as follows:
  (a) In 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° In the first paragraph of Article L. 82 C, the words: "jurisdiction before civil or criminal courts" are replaced by the words: "judicial procedure";
  2° After the word: "it", the end of the first paragraph of Article L. 101 is thus written: "Requests, on the occasion of any judicial proceedings, such as to presume a fraud in tax matters or any maneuver that has had the object or result of fraud or jeopardizing a tax. » ;
  3° In Article L. 188 C, the words: "a proceeding before the courts or a contentious claim may be repaired by the administration of the taxes until the end of the year following that of the decision which ended the proceeding" are replaced by the words: "judicial procedure, by a procedure before the administrative courts or by a litigation claim may be repaired by the administration of the taxes until the end of the year following that
  III.-The I applies to generators occurring after May 1, 2016 and to those not yet prescribed on that date.
  IV.-The 3rd of the II applies to recovery periods expiring from the publication of this Act. Section L. 188 C of the Tax Procedures Book remains applicable, in its drafting as a result of section 10 of Act No. 2012-1510 of 29 December 2012 of Corrigendum Financial for 2012, to the revelations made before the publication of this Act.

  Rule 93 Learn more about this article...

  
  Section II of Chapter II of Part I of the Tax Procedures Book is supplemented by Article L. 102 AE, as follows:

  
  "Art. L. 102 AE.-The organizations referred to in sections L. 411-2 and L. 481-1 of the Construction and Housing Code transmit annually to the administration of the taxes, by 1 February, by means of dematerialisation and under conditions fixed by decree, information relating to the rented premises and their occupants necessary for the establishment of the housing tax. »

  Rule 94 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° Section 796 is amended as follows:
  (a) 2° bis of I is thus modified:

  
  - after the words: "external or" are inserted the words: "to an internal security operation referred to in the second paragraph of Article L. 4138-3-1 of the Defence Code or";
  -the word "this one" is replaced by the word "the ones";
  - at the end, the words: "this operation" are replaced by the words: "the operations";

  
  (b) At 8° of the same I, after the word: "help", are inserted the words: "or injuries received in this operation";
  (c) At 9° and 10° of the said I, after the word "mission", are inserted the words "or injuries received under the same circumstances";
  (d) II is repealed;
  (e) The 1st of the III is supplemented by the words "or internal security mentioned in the second paragraph of Article L. 4138-3-1 of the Defence Code";
  2° After Article 796, an article 796 bis is inserted as follows:

  
  "Art. 796 bis.-I.-The donations in cash received by a person who is a victim of an act of terrorism, as defined in Article 9 of Law No. 86-1020 of 9 September 1986 on the fight against terrorism, are exempted from transfer rights on a free basis.
  "If the victim died as a result of the act of terrorism, the exemption of transfer rights on a free basis applies, under the same conditions, to the gifts in cash received by his spouse, his partner bound by a civil pact of solidarity, his notorious concubin, his descendants, his ascendants and the persons considered to be in charge, as defined in sections 196 and 196 A bis.
  "II.-The exemption provided for in I of this section applies, under the same conditions, to gifts in cash received by a person injured under the circumstances set out in 1° to 2° bis or 8° to 10° of I of Article 796 by the spouse, the partner bound by a civil pact of solidarity, the notorious concubin, descendants, ascendants and persons considered to be in the sense, A bis, any person mentioned at 1° to 2° bis or at 8° to 10° of I of Article 796.
  "III.-The exemption provided for in I and II of this section is applicable to gifts received within 12 months of the act of terrorism or, in other situations, death. However, this period is not applicable where donations are paid by a foundation, a recognized association of public utility or a work or a body of general interest. »

  
  II.-The I applies to open successions and donations made following an act of terrorism or, in other situations, to a death or injury, after January 1, 2015.

  Rule 95 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° 2° of Article 1382 is thus restored:
  « 2° Under the same conditions as those provided for in the first paragraph of 1°, the properties transferred by the State to the major marine ports pursuant to Article L. 5312-16 of the transport code; »
  2° The I of Article 1382 E is supplemented by the words: "and not exempted under the 2nd of Article 1382";
  3° After article 1388 sexies, an article 1388 septies is inserted as follows:

  
  "Art. 1388 septies.-The land tax base on the built properties of the property that are the subject of a transfer of ownership of the State to the major marine ports pursuant to Article L. 5312-16 of the transport code is the subject of a degressive slaughter.
  "This slaughter applies in respect of the five years following that in which the transfer of ownership was published to the real estate file. The rate is 100 per cent for the first two years, 75 per cent in the third year, 50 per cent in the fourth year and 25 per cent in the fifth year.
  "It ceases to apply in the event of a change of debt in that period. » ;

  
  4° The 3rd of Article 1394 is thus restored:
  « 3° Under the same conditions as those provided for in the first paragraph of 2°, the properties transferred by the State to the major marine ports pursuant to Article L. 5312-16 of the transport code; "
  II.-A.-The I applies from the 2016 taxation year.
  B.-When the publication to the real estate file intervened before January 1, 2015, the slaughter under section 1388 septies of the General Tax Code applies for the remaining period.

  Rule 96 Learn more about this article...

  
  I.-In the first paragraph of Article 1609 duodecies of the General Code of Taxes, the words: "the Community" are replaced by the words: "the Union" and after the word: "nature", are inserted the words: ", including digital books within the meaning of Article 1 of Law No. 2011-590 of May 26, 2011 on the single price of the book".
  II.-The I of this section applies to transactions that occur as of January 1, 2016.

  Rule 97 Learn more about this article...

  
  I.-The general tax code is amended as follows:
  1° Article 1681 F is thus restored:

  
  "Art. 1681 F.-I.-On the request of the debtor, the income tax for long-term surplus-values made by an individual enterprise on the occasion of the assignment as expensive of all the elements of the immobilized asset assigned to the exercise of a business activity or a full-scale business or on the occasion of the assignment of a business fund, of a trust fund
  "II.-The request for a phased settlement plan must be made no later than the payment deadline on the tax notice.
  "III.-The award of the phased settlement plan is subject to the following cumulative conditions:
  « 1° The long-term surplus-value is carried out by a company that employs less than ten employees and has a total balance sheet or has realized a turnover not exceeding two million euros for the year in which the assignment takes place;
  « 2° The imposition does not result from the implementation of a rectification or ex officio taxation procedure;
  « 3° The debtor respects its current tax obligations;
  « 4° The debtor shall provide the appropriate public accountant with guarantees to ensure the recovery of the surplus-value tax.
  "IV.-The duration of the phased settlement plan shall not exceed that provided for the total payment of the assignment price or extend beyond 31 December of the fifth year following that of the assignment. The tax payment deadlines are set out in the terms and conditions for payment of the transfer price set out in the certificate.
  "V.-In the event of depreciation or insufficiency of constituted guarantees, the competent public accountant may at any time request additional guarantees.
  "VI.-In the absence of a supplement to the V guarantees or the indebtedness of the timelines of the phased settlement plan or its current tax obligations, the phased settlement plan is denounced.
  " VII.-When payments are made at the maturity dates mentioned in the IV of this Article, the increase provided for in Article 1730 of this Code shall be capped, for each payment, to the amount of the legal interest referred to in Article L. 313-2 of the monetary and financial code. The rate of legal interest is that applicable on the day of the plan application. » ;

  
  2° Article 1684 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, two sub-items are inserted:
  "In the case of the sale or transfer of trade funds, the period referred to in the second paragraph shall begin to run from the day on which the sale or assignment has been published in accordance with the requirements of Article L. 141-12 of the Commercial Code or the last day of the period provided by the same Article, if not published.
  "However, where the declaration referred to in the first paragraph of 3 and 3 bis of Article 201 of this Code has not been filed within the time limit provided for in the same article, the assignee and the assignor are jointly liable for the payment of the taxation referred to in the first paragraph of this 1 for a period of ninety days after the expiry of the period for filing the declaration of results. » ;
  (c) In the last paragraph, the word "paragraph" is replaced by the reference "1".
  II.-Article L. 143-21 of the Commercial Code is amended as follows:
  1° In the first paragraph, the words: "the five months" are replaced by the words: "a period of one hundred and five days to count";
  2° After the same preambular paragraph, a subparagraph shall read:
  "However, where the statement referred to in the first paragraph of 3 and 3 bis of Article 201 of the General Tax Code was not filed within the time limit set out in the same 3 and 3 bis, the time limit for the allocation of funds is extended by sixty days. » ;
  3° In the second paragraph, the words: "this delay" are replaced by the words: "the deadlines".
  III.-A.-The 2° of I and II apply to assignments that are published as of January 1, 2016.
  B.-The 1° of I applies to transfers made effective January 1, 2016.

  Rule 98 Learn more about this article...

  
  The first sentence of Article L. 253-8-2 of the Rural and Maritime Fisheries Code is supplemented by the words: "spouse of Ministers Responsible for Agriculture and Budget".

  Rule 99 Learn more about this article...

  
  I.-Le I bis de l. L. 241-10 du code de la sécurité sociale est ainsi modifié :
  1° The first is thus written:
  « 1° Social security contributions up to 2 € in cases other than that mentioned in the 3°; » ;
  2° The second is repealed.
  II.-The I shall enter into force for contributions due under current periods effective December 1, 2015.

  Rule 100 Learn more about this article...

  
  [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2015-726 DC of 29 December 2015. ]

  Rule 101 Learn more about this article...

  
  Prior to September 15, 2016, the Government submits to Parliament a report assessing the impact, for beneficiaries of social benefits and minima, of replacement income and revenues of modest activity, of the conditions for exemption and debit applicable to housing tax, land tax and public audiovisual contribution.
  In particular, this report takes into account the effects of changes in residential tax rates for the purposes of section 1414 III A of the general tax code.

  
  II. - GARANTIES

  Rule 102 Learn more about this article...

  
  After the 1° bis of Article L. 432-2 of the insurance code, it is inserted a ter as follows:
  “a ter) For its insurance operations covering the risks mentioned in a and a bis related to the financing operations of the acquisition by French companies of civil ships or spacecraft produced in France by French companies in competition with a foreign company receiving public support for export, under conditions of granting and subject to the criteria defined by decree in the Council of State; "

  Rule 103 Learn more about this article...

  
  I.-Chapter II of Title III of Book IV of the Insurance Code is amended as follows:
  A.-The title is thus written: "Public guarantees for foreign trade";
  B.-Article L. 432-1 is as follows:

  
  "Art. L. 432-1.-In the conditions set out in this chapter, the Minister responsible for the economy is authorized to grant the guarantee of the State, for the operations involved in the development of the foreign trade of France, to the French companies exporting or importing or investing abroad or, under conditions specified by decree, for operations of shipbuilding or construction of civil spacecraft, to French companies in insurance with
  "The Minister responsible for the economy is also authorized, under the same conditions, to grant the State's guarantee for operations management and monetary risk coverage of the body referred to in the first paragraph of Article L. 432-2 of this Code. » ;

  
  C.-Article L. 432-2 is amended as follows:
  1° The first two sub-items are replaced by three sub-items:
  "An organization is mandated by the State to manage and issue under its control, on its behalf and on its behalf public guarantees for foreign trade provided for in Article L. 432-1.
  “These guarantees can be granted:
  « 1° : » ;
  2° In a, the word "his" is replaced by the word "of" and the words: ", catastrophic and certain extraordinary risks" are replaced by the words "and catastrophic";
  3° At a bis, the word "its" is replaced by the word "of" and the words "or insurance companies" are replaced by the words: ", insurance and reinsurance companies, mutual funds and institutions of foresight, French or foreign law, or organizations referred to in Article L. 214-1 of the monetary and financial code,"
  4° C is repealed;
  5° The e is thus modified:
  (a) In the first sentence, the words: "its" are replaced by the words: "of";
  (b) In the third sentence, the words "The French Insurance Company for Foreign Trade (COFACE)" are replaced by the words "The State" and the word "exposed" is replaced by the word "exposed";
  D.-Article L. 432-3 is amended as follows:
  1° At the end, the words: "with the exception of the one on the management operations referred to in the 1st of section L. 432-2 for which it is granted by order of the Minister responsible for the economy" are replaced by the words: "in conditions specified by decree";
  2° Two subparagraphs are added:
  "Managers, social agents and members of the board of directors, supervisory board or legislative body in lieu of the legal person likely to hold the body referred to in the first paragraph of section L. 432-2 shall not intervene in the process of granting public guarantees governed by the first paragraph of this section. This prohibition also applies to executives, social agents and members of the board of directors, supervisory board or the legislative body in lieu of subsidiaries held, within the meaning of section L. 233-1 of the Commercial Code, by the above-mentioned corporation, excluding the director general of the body referred to in the first paragraph of section L. 432-2 of this Code.
  "The body referred to in the first paragraph of Article L. 432-2 implements the necessary measures to protect the secrecy of national defence and other secrets of which it is depositary under the missions entrusted to it by the State and in control of its application. » ;
  E.-Article L. 432-4 is amended as follows:
  1° The first paragraph is amended to read:
  (a) In the first sentence, the words: "The French Insurance Company for Foreign Trade" are replaced by the words: "The organization referred to in the first paragraph of Article L. 432-2" and the word: "it" is replaced by the word: "it";
  (b) In the second sentence, the words: "the French Company of Insurance for Foreign Trade" are replaced by the words: "the body mentioned in the first paragraph of Article L. 432-2" and, after the word: "exact", are inserted the words: "the objectives fixed by the State to the body, the conditions for the implementation of public guarantees to export on behalf, on behalf and under the control of the State",
  2° After the first paragraph, two sub-items are inserted:
  "The agreement referred to in the first paragraph of this article shall be binding on the body referred to in the first paragraph of Article L. 432-2 to ensure the receipts, the payment of expenses, including claims, and any handling of the funds derived from its activity on behalf of and on behalf of the State, which shall remain the holder of the rights and obligations arising under these transactions. In particular, the assets in the accounting record referred to in the first paragraph of this article remain the state's elusive property.
  "In cases where the State is directly or indirectly a shareholder of the body referred to in the first paragraph of Article L. 432-2, Article L. 225-38 of the Commercial Code does not apply to the conventions concluded with that body. » ;
  3° The second paragraph reads as follows:
  "The organization referred to in the first paragraph of Article L. 432-2 of this Code does not require the approval of the administrative authority referred to in Article L. 321-1. » ;
  F.-After L. 432-4, articles L. 432-4-1 and L. 432-4-2 are inserted as follows:

  
  "Art. L. 432-4-1.-The President of the organization referred to in the first paragraph of section L. 432-2 shall delegate to the Director General of that organization all of its operational management prerogatives. The latter shall be appointed, after notice by the President of the aforementioned body, or, if any, revoked by the Minister responsible for the economy.
  "The Minister responsible for the economy shall, with the body referred to in the first paragraph of Article L. 432-2, designate a representative responsible for overseeing the implementation of the State guarantee and the exercise of the responsibilities entrusted by the State to that body. This representative is responsible for the monitoring of the implementation of the convention under the first paragraph of Article L. 432-4. It may, at any time, be aware of the accounting of the organization referred to in the first paragraph of Article L. 432-2 and of any documents or information required to carry out its mission. The Director-General may make comments and recommendations to the Director-General, who shall notify the Director-General, within fifteen days of receipt, of any follow-up.

  
  "Art. L. 432-4-2.-On the occasion of the submission of the year's financial bill, the Government shall transmit to the Standing Committees on Finance of the National Assembly and the Senate a report on the operations carried out on behalf of the State by the body referred to in the first paragraph of Article L. 432-2. » ;

  
  G.-Article L. 432-5 is as follows:

  
  "Art. L. 432-5.-The body mentioned in the first paragraph of Article L. 432-2 also manages and delivers, under the control, on behalf of and on behalf of the State, the guarantees provided for in Article 84 of Law No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012. »

  
  II.-The I of section 84 of Act No. 2012-1510 of 29 December 2012 of Corrigendum Finance for 2012 is thus amended:
  1° The first paragraph is as follows:
  "The Minister responsible for the economy can grant the state guarantee:"
  2° In the first paragraph of the 1st, the words "his covering guarantee" are replaced by the word "cover";
  3° The first paragraph of the second paragraph is thus amended:
  (a) In the first sentence, the words "his covering guarantee" are replaced by the word "cover";
  (b) At the end of the second sentence, the words "other guarantee of the French Foreign Trade Insurance Company (COFACE)" are replaced by the words "other guarantees provided for in Article L. 432-1 of the same code";
  4° In the first paragraph of the 3°, the words "his covering guarantee" are replaced by the word "cover".
  III.-Article L. 612-3 of the monetary and financial code is supplemented by a 4° as follows:
  « 4° Export credit insurance transactions that benefit from the State guarantee, referred to in chapter II of Title III of Book IV of the Insurance Code. »
  IV.-The portfolio of the policies and all other guarantees, the promises of guarantees and the contracts of insurance transactions entered into and held by the French Company of Insurance for Foreign Trade "COFACE" on behalf of the State, as well as any other rights, obligations, contracts and authorizations of all kinds in France and outside France, are transferred to the State and managed, on behalf of the State, under its control, under its first paragraph 2
  This transfer shall not affect the rights and obligations relating to the conventions referred to in the first paragraph of this IV and shall not, inter alia, result in any right to modification, termination or compensation for the contracting party or, where appropriate, the introduction of defective clauses or advance due diligence. It is enforceable to all insured persons, subscribers and beneficiaries of rights, bond debtors and third parties.
  This transfer shall not, on the part of the State and agency referred to in the first paragraph of Article L. 432-2 of the Insurance Code, give rise to the payment of any tax, right or tax of any kind.
  V.-Le IV de l'article 6 de l'ordre n° 2005-722 du 29 juin 2005 relative à la Banque publique d'invest est compléter par un alinéa ainsi :
  "A fraction of the capital of this subsidiary must be held by private legal entities, without the latter being able to control or block, or have a decisive influence on the controlled legal entity. The fraction of the capital so held shall not confer on the relevant shareholders a control power within the meaning of Article L. 233-3 of the Commercial Code. »
  VI.-A with the exception of V, this article comes into force on a date fixed by decree, and no later than 31 December 2016.
  The V of this Article comes into force on the date of entry into force of Order No. 2015-899 of 23 July 2015 on public procurement.

  Rule 104 Learn more about this article...

  
  The amount of new risks covered, as of January 1, 2016, by the State guarantee provided for in Article L. 432-2 of the Insurance Code and Article 84 of Act No. 2012-1510 of rectificative finances for 2012, reduced the amount of commitments made under these same articles and extinguished since the publication of this Act, cannot exceed 35 billion euros.

  Rule 105 Learn more about this article...

  
  The Minister responsible for the economy is authorized to grant the State's guarantee to the borrowings contracted by the Unédic during the year 2016, in principal and in interest, within a ceiling in principal of 5 billion euros.

  Rule 106 Learn more about this article...

  
  I.-The Minister responsible for the economy is authorized to grant, free of charge, the guarantee of the State, as principal, interests and accessories, to the borrowings contracted by the Société du Grand Paris to the European Investment Bank in the years 2016 to 2023, within the limit of 4.017 billion euros in principal.
  II.-The loans mentioned in I are allocated to the following investment projects:
  1° The construction of the fixed lines, structures and installations comprising the public transport network of the Grand Paris, as well as the lines, structures, fixed installations and stations whose mastery of work could be entrusted to the Société du Grand Paris;
  2° The construction and development of stations, including interconnection;
  3° The digital equipment of these lines, structures, installations and stations;
  4° Contribution to the plan for the mobilization of existing transport and adaptation infrastructures;
  5° The acquisition of rolling stock designed to browse the lines.
  These operations are eligible, whether the Société du Grand Paris is a master of the work or contributes to it through contributions or grants.
  III.-An agreement concluded, prior to the subscription of the loans mentioned in I, between the Minister for the Economy and the Société du Grand Paris, includes the following terms:
  1° The Société du Grand Paris transmits to the ministers responsible for the economy, budget, housing and ecology a multi-year financial plan to ensure its capacity to repay loans;
  2° If, in particular in view of this financial plan, the refund of loans is compromised, the ministers responsible for the budget and the economy, after consultation with the Société du Grand Paris, may affect the proceeds of taxes collected by the Société du Grand Paris primarily to the reimbursement of loans.
  IV.-A.-The report provided for in Article 113 of Law No. 2014-1655 of 29 December 2014 of Corrigendum Finance for 2014 is supplemented by a report on the use by the Société du Grand Paris of the borrowings contracted with the European Investment Bank.
  B.-In I of the same article 113, the words "in the eight years 2015 to 2022" are replaced by the words: "in the period 2016 to 2023".

  Rule 107 Learn more about this article...

  
  Article L. 221-7 of the monetary and financial code is amended as follows:
  1° II is supplemented by a sentence as follows:
  "Under the same conditions, the Caisse des dépôts et consignations may lend to that fund. » ;
  2° In the first sentence of the III, after the word "claims", the words "and loans" are inserted.

  Rule 108 Learn more about this article...

  
  Section 119 of Act No. 2005-1720 of 30 December 2005 on Corrigendum Finance for 2005 is as follows:

  
  "Art. 119.-I.-The guarantee of the State may be granted to credit institutions, finance companies, insurance and reinsurance companies and other guarantee institutions granting bonds, guarantees or pre-financing to the enterprises of the shipbuilding sector for the construction of civil ships whose selling price is more than 40 million euros, for a maximum amount of risks covered by the State of the Euros. The French Industrial Development Fund is mandated by the State to issue and manage these public guarantees under its control, on its behalf and on its behalf.
  "II.-The State guarantee mentioned in I may be granted until December 31, 2025. It is paid at a rate higher than the market rate.
  "III.- Shipbuilding companies mentioned in I respect a minimum ratio of equity on financial commitments. The conditions for granting the guarantee and the criteria to be met by the companies of the shipbuilding sector are defined by decree in the Council of State. »

  Rule 109 Learn more about this article...

  
  Section 97 of Act No. 2006-1666 of 21 December 2006 on Finance for 2007 is amended as follows:
  1° The first sentence is as follows:
  "The state guarantee is granted until 2026 to the French Development Agency to cover the commitments made by this agency, on behalf of and at the risk of the State, with respect to the International Funding Facility for Vaccination, to the maximum amount of €970,260,000. » ;
  2° In the second sentence, the words "this contribution" are replaced by the words "the commitments".

  Rule 110 Learn more about this article...

  
  The State guarantee is granted to the French Development Agency for a ten-year depreciable loan to the Guyana Agricultural Chamber. This guarantee covers the capital and interest of the loan within 1.3 million euros in principal.

  Rule 111 Learn more about this article...

  
  I. - In the context of liquidity appeals of the Single Resolution Fund related to the financing-replacement mechanism established for the interim period from 1 January 2016 to 31 December 2023, the Minister responsible for the economy is authorized to grant the State guarantee to the State's Participating Corporation and to the borrowings it has subscribed to contribute to the financing of the resolution of French banks.
  II. - Each liquidity appeal of the Single Resolution Fund is the subject of information from the Standing Committees of the National Assembly and the Senate in charge of finances by the Ministers responsible for the economy and finances.
  III. - The guarantee provided for in I is carried out in principal, interest and accessories within the limit of a ceiling in principal of 15.3 billion euros, deducted from the abundance of the French compartment of the Single Resolution Fund made by contributions from the French banking sector.
  IV. - The guarantee provided in I is not paid and applies only to borrowings made by the State Participating Corporation before December 31, 2023.

  
  III. - OTHER MEASURES

  Article 112 Learn more about this article...

  
  By derogation from Article 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 department of the Rhone for the resources of the solidarity fund for the departments is equal to that allocated to the department of the Rhone within its territorial limits prior to the creation of the metropolis of Lyon. This allocation is attributed to 81.3556 per cent to the metropolis of Lyon and 18.6444 per cent to the department of the Rhone.

  Article 113 Learn more about this article...

  
  The Government shall submit annually, by 30 June, a report to Parliament on the appropriations of the State budget deferred to the current fiscal year. It presents and justifies the total amount of credits deferred to the current year, their breakdown by mission and program, the impact on available credits of advance credit commitments and deferral of credits.

  Article 114 Learn more about this article...

  
  Article L. 2331-4 of the General Code of Territorial Communities is supplemented by a 17° as follows:
  « 17° The proceeds from the neutralization of the allowances to the depreciation of the capital grants paid. »

  Rule 115 Learn more about this article...

  
  [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2015-726 DC of 29 December 2015. ]

  Article 116 Learn more about this article...

  
  By derogation from the IV of Article L. 14-10-5 of the Code of Social Action and Families and exceptionally for the year 2015, the Caisse nationale de solidarité pour l'autonomy funds assistance in the restructuring of the services of aid and home support under 1°, 6° and 7° of Article L. 312-1 of the same code, within the limit of 25 million euros.
  The criteria and modalities for the distribution of these credits between the services referred to in the first paragraph of this article shall be defined by decree of ministers responsible for budget, social security and social cohesion.
  Regional health agencies are responsible for the distribution of credits.
  Only the aid and support services under the same 1°, 6° and 7° having signed multi-year funding agreements that organize the return to the perennial balance of their accounts with the general directors of regional health agencies can benefit from these credits.
  These conventions are also signed by the chair of the departmental council, if any, by the directors of the social welfare agencies funding the service under their optional social action and by the natural or legal person manager of the applicant service.

  Article 117 Learn more about this article...

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

  Article 118 Learn more about this article...

  
  In the second sentence of the first paragraph of Article L. 851-1 of the Social Security Code, the words "majority" are replaced by the words "at least one third".

  Rule 119 Learn more about this article...

  
  I.-The first paragraph of the A of section 76 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) is supplemented by a sentence as follows:
  "For the years 2015,2016,2017 and 2018, the proceeds of this tax are also allocated to financing interventions for security and economic risk related to unpredictable events in the live show. »
  II.-For the years 2015,2016,2017 and 2018, the Centre national de la chanson, des varieties et du jazz mentioned in article 30 of Act No. 2002-5 of 4 January 2002 on museums in France manages an intervention fund for security and economic risk related to unpredictable events of the structures of the live show.
  This fund funds actions to improve the security conditions of live performance events and to provide the structures concerned with economic support when unpredictable events challenge the continuation of their activity. It may also be financed by contributions made by public or private persons.
  The funds are allocated by an engagement committee chaired by a representative of the State and whose members are appointed by decree of the Minister responsible for culture.
  The organization and operation of this fund is regulated by a deliberation of the board of directors of the National Centre for Song, Varieties and Jazz.

  Rule 120 Learn more about this article...

  
  Section 32 of Act No. 2014-891 of August 8, 2014 of Corrigendum Finance for 2014 is amended as follows:
  1° After the word "experiment", the end of the second sentence of the first paragraph is deleted;
  2° After the first paragraph, two sub-items are inserted:
  "It is also taken into account for the calculation of these aids that students of private schools under contract present in the territory of the commune when these schools implement an organization of the school week identical to that of public schools and that their students benefit from peri-school activities organized by the commune or by the public institution of intercommunal cooperation, when the related expenses were transferred to it, as part of its territorial educational project.
  "These aids are paid in accordance with the terms set out in the third to last paragraphs of section 67 of Act No. 2013-595 of 8 July 2013 referred to above. »

  Rule 121 Learn more about this article...

  
  The sums remaining due to the public domain management authority by State agents and public institutions, on the basis of the occupancy, as of May 11, 2012, of housing in state-owned buildings and public establishments, when they have not been issued in writing for this purpose, are remitted.
  By derogation from the first paragraph, such a remission shall not be granted to any officer who has been subjected to a relocation or who has not responded favourably to a request for the regularization of their situation.

  Article 122 Learn more about this article...

  
  Following the advice of the Supervisory Commission, the Caisse des dépôts et consignations may contribute, on behalf of the State, to the management of the funds paid from the general budget of the State dedicated to the financing of the France plan very broadband. The conditions for the management and use of these funds are the subject of a convention between the State and the Caisse des dépôts et consignations.
  This Convention shall, inter alia:
  1° The objectives set at the Fund for Deposits and Meetings and the indicators for measuring their performance;
  2° The modalities for the allocation of funds, which the State retains the final decision, as well as those of their control;
  3° The accounting organization and pre-state information on the planned payments.

  Article 123 Learn more about this article...

  
  I.-The debts of public institutions and public interest groups of the State as well as independent public authorities, with an accounting officer, which are the subject of an enforceable title within the meaning of Article L. 252 A of the book of tax procedures may be recovered through the seizure of simplified debt.
  Seizure of simplified receivables shall be notified, with reference to the deadlines and remedies, to the debtor and to the natural or legal persons holding funds on his behalf, who have a debt to him or who pay him.
  It shall take the immediate effect of attribution, as provided for in Article L. 211-2 of the Code of Civil Enforcement Procedures, of the sums seized up to the sums for which the seizure is exercised. Articles L. 162-1 and L. 162-2 of the same code are also applicable.
  Under penalty of claiming the sums seized plus the legal interest rate, the funds must be paid within 30 days after the receipt of the seizure by the third holder to the accounting officer.
  Seizure of simplified receivables may be exercised on amounts paid by a debtor or adhere to a redeemable insurance contract, including if the possibility of redemption is subject to limitations, within the limit of the redemption value on the date of notification of seizure.
  Seizure of simplified receivables may be exercised on conditional or term receivables; in this case, funds are paid to the accounting officer when these claims become payable.
  Where the same person is simultaneously consigned to several simplified claims seizures established on behalf of the same debtor, the person must, in the event of insufficient funds, execute these objections in proportion to their respective amounts.
  If the funds held or due by the third-party holder are unavailable in his or her hands, the latter must notify the accounting officer upon receipt of the seizure.
  Disputs relating to the seizure must be addressed to the public institution, public interest group or independent public authority on whose behalf the accounting officer exercised the prosecution before any legal remedy.
  II.- Section II of Chapter III of Title II of Part I of the Tax Procedures Book is supplemented by Article L. 135 ZE, as follows:

  
  "Art. L. 135 ZE.-The accounting officers of public institutions and public interest groups of the State, and the independent public authorities, responsible for the recovery of a debt referred to in article 123 of Act No. 2015-1786 of 29 December 2015 of rectificative finances for 2015 may obtain services from the general management of public finances, without the professional secrecy being opposed to them, the information relating to the civil status of the employers »

  
  This Act shall enter into force immediately and shall be enforced as a law of the State.

• Annex

  
  ANNEXES

  
  ANNOUNCEMENTS
  STATE A
  (Article 7 of the Law)
  Ways and means for 2015 revised
  I. - GENERAL BUDGET

  
  (Thousands of euros)

  
  NUMBER
  Line
  INTITULED RECETTE
  REVISION
  evaluations
  for 2015

  	1. Tax revenues
  	11. Income tax	642 000
  1101	Income tax	642 000
  	12. Other direct taxes collected through the issuance of roles	- 15,800
  1201	Other direct taxes collected through the issuance of roles	- 15,800
  	13. Corporate tax	2 295 890
  1301	Corporate tax	2 372 890
  1302	Social contribution to corporate profits	- 77,000
  	14. Other direct taxes and taxes assimilated	347 136
  1401	Source deductions on certain non-commercial benefits and income tax	89 000
  1402	Detainees at source and debits on household capital income and the debit on anonymous vouchers	121 000
  1404	Account due by companies for certain profits distributed (Law No. 65-566 of 12 July 1965 art. 3)	48 000
  1405	Exceptional 25% off profit distributions	7 000
  1406	Solidarity tax on fortune	- 200,000
  1407	Tax on office premises, commercial and storage premises	1 000
  1408	Removals on insurance companies	35 000
  1410	Minimum contribution of professional tax	20 000
  1411	Contributions collected for employer participation in the construction effort	- 3,800
  1412	Employers' participation fee for continuing vocational training	6 114
  1413	Formal tax on precious metals, jewellery, art, collection and antiques	- 11,495
  1416	Commercial Surface Tax	7 000
  1421	National equalization of professional tax	6 000
  1498	Corporate Land Cotization (Temporary State Allocation in 2010)	50 000
  1499	Other income	172 317
  	15. Domestic consumer tax on energy products	- 104 937
  1501	Domestic consumer tax on energy products	- 104 937
  	16. Value-added tax	- 1 282 092
  1601	Value-added tax	- 1 282 092
  	17. Registration, stamp, other indirect contributions and taxes	100 329
  1701	Unpaid payments of receivables, rents, office prices	- 10,000
  1702	Unsustainable trade funds	- 18,000
  1704	Unrealized transfers of real estate and buildings	- 4,250
  1705	Free movement between live (donations)	123 000
  1706	Deaths free of charge	300,000
  1707	Real estate security contribution	8 850
  1711	Other conventions and civil acts	- 3,000
  1713	Land advertising tax	11 682
  1714	Deduction on amounts paid by insurance organizations and assimilated to death insurance contracts	- 2 196
  1716	Other income and penalties	21 000
  1721	Single stamp	- 34,050
  1722	Company Vehicle Tax	- 2,850
  1753	Other domestic taxes	- 370 970
  1754	Other rights and miscellaneous income	- 4 400
  1755	Fines and confiscations	10 000
  1756	General tax on polluting activities	- 139 480
  1758	Right of licence to pay tobacco debiters	2,000
  1768	Special tax on certain road vehicles	3,000
  1769	Other rights and revenues in different titles	1 780
  1774	Special tax on television advertising	- 1 970
  1776	Health claims for slaughter and cutting	- 1 160
  1777	Tax on certain advertising expenses	- 2,000.
  1780	Civil Aviation Tax	- 19,800
  1781	Basic nuclear facilities tax	- 10,600
  1782	Taxes on private radio stations and connections	450
  1785	Products of games operated by the French of games (excluding sports betting)	118 265
  1786	Abductions on the product of games in casinos	- 1 071
  1787	Exceeding on the raw product of horse paris	- 42 365
  1788	Lifting on sports betting	20 572
  1789	Removal on online circle games	- 9 436
  1797	Financial transactions tax	168 400
  1798	Formal Impositions on Network Enterprises (Temporary assignment to the State in 2010)	2,000
  1799	Other taxes	- 13 072
  	2. Non-tax revenues
  	21. Dividends and assimilated recipes	- 232 679
  2110	Products of State participation in financial enterprises	137 761
  2111	Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés	147 000
  2116	Products of State participation in non-financial enterprises and benefits of non-financial public institutions	- 517 440
  	22. Products from the state domain	- 12 095
  2201	Non-military public income	86 482
  2202	Other public revenue	- 28 823
  2203	Private income	- 16 276
  2204	Radio frequency usage claims	50 673
  2209	Payment by government of their budgetary rents	- 102 701
  2212	Other Asset Disposal Products	-991
  2299	Other income from the Domain	- 459
  	23. Sales of goods and services	- 34 158
  2301	Reimbursement by the European Union of fees and taxes collected for the benefit of its budget	19 000
  2306	Products of the sale of various services	- 53 158
  	24. Refunds and interest of loans, advances and other financial assets	- 450 593
  2401	Interests in loans to foreign banks and states	- 406 750
  2402	Interests in loans from the economic and social development fund	2,500
  2403	Interests in advances to various government departments or agencies managing public services	- 8,000
  2409	Interests of other loans and advances	- 22 665
  2411	Reimbursable Advances under Conditions for Civil Aviation	- 9 000
  2412	Other refundable advances under conditions	- 6 678
  	25. Amendments, sanctions, penalties and prosecution fees	1 570 434
  2502	Products of fines imposed by competition authorities	1 300,000
  2503	Fines issued by other independent administrative authorities	73 353
  2505	Other monetary fines and convictions	194 931
  2511	Justice and proceeding costs	2 290
  2512	Interests in moratoriums	- 1 920
  2513	Penalties	1 780
  	26. Miscellaneous	- 338 743
  2601	Reversements of Natixis	- 40,000
  2602	Reversements of the French Company of Insurance for Foreign Trade	- 500 000
  2603	Savings funds administered by the Caisse des Dépôts et Consignations	47 000
  2604	Various products of the compensation of the State guarantee	- 39 626
  2611	Products of diplomatic and consular Chancellery	39 000
  2616	Registration fees	- 675
  2621	Non-value recovery	- 38 854
  2622	Various payments from the European Union	- 16 165
  2626	Reimbursement of certain land tax exemptions on unbuilt properties (Section 109 of the Financial Law for 1992)	- 423
  2698	Miscellaneous outputs	255 000
  2699	Other miscellaneous outputs	- 44,000
  	3. Abductions on State revenues
  	32. Excluding on State revenues for the benefit of the European Union	- 1,037 000
  3201	Excluding State revenues to the European Union budget	- 1,037 000
  	4. Competition Fund
  	Evaluation of competition funds	900 000

  
  RECAPITULATION OF THE GLOBALLY

  
  (Thousands of euros)

  
  NUMBER
  Line
  INTITULED RECETTE
  REVISION
  evaluations
  for 2015

  	1. Tax revenues	1 982 526
  11	Income tax	642 000
  12	Other direct taxes collected through the issuance of roles	- 15,800
  13	Corporate tax	2 295 890
  14	Other direct taxes and taxes assimilated	347 136
  15	Domestic consumer tax on energy products	- 104 937
  16	Value-added tax	- 1 282 092
  17	Registration, stamp, other indirect contributions and taxes	100 329
  	2. Non-tax revenues	502 166
  21	Dividends and assimilated recipes	- 232 679
  22	Products from the state domain	- 12 095
  23	Sales of goods and services	- 34 158
  24	Refunds and interest of loans, advances and other financial assets	- 450 593
  25	Amendments, sanctions, penalties and prosecution fees	1 570 434
  26	Miscellaneous	- 338 743
  	3. Abductions on State revenues	- 1,037 000
  32	Excluding on State revenues for the benefit of the European Union	- 1,037 000
  	Total income, net of levies (1 + 2 - 3)	3 521 692
  	4. Competition Fund	900 000
  	Evaluation of competition funds	900 000

  
  III. - SPECIAL ACCOUNTS

  
  (In euros)

  
  NUMBER
  Line
  INTITULED RECETTE
  REVISION
  evaluations
  for 2015

  	Assistance in the acquisition of clean vehicles	30 000
  01	Product of additional tax on vehicle registration certificates	30 000
  	Management and development of resources derived from the use of the Hertzian spectrum, state telecommunications systems and infrastructure	- 2 148 000 000
  01	Produced royalties paid by private operators for the use of frequency bands released by emotional departments	- 4,000.
  07	Produced royalties paid by private operators for the use of frequency bands between 694 MHz and 790 MHz	- 2 144 000
  	Total	- 2 118 000 000

  
  IV. - ACCOUNTS OF FINANCIAL CONCOURS

  
  (In euros)

  
  NUMBER
  Line
  INTITULED RECETTE
  REVISION
  evaluations
  for 2015

  	Advances to territorial authorities	- 406 860 057
  	Section: Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies	- 406 860 057
  05	Income	- 406 860 057
  	Loans to foreign States	- 110,200,000
  	Section: Loans to foreign states for debt consolidation to France	- 110,200,000
  02	Refund of Treasury Loans	- 110,200,000
  	Total	- 517 060 057

  
  STATE B
  (Article 8 of the Law)
  Apportionment of appropriations for 2015 by mission and programme under the general budget
  GENERAL BUDGET

  
  (In euros)

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

  External action of the State	94 064 990	95 013 197	49 000	49 000
  Action by France in Europe and the world	94 064 990	95 013 197
  Cultural diplomacy and influence			29 000	29 000
  French abroad and consular affairs			20 000	20 000
  General and territorial administration of the State	24 000	24 000	14 960 276	14 960 276
  Territorial administration			10 953 921	10 953 921
  Title 2			10 829 199	10 829 199
  Political, religious and associative life	24 000	24 000
  Conduct and leadership of interior policies			4 006 355	4 006 355
  Title 2			4 000	4 000
  Agriculture, food, forest and rural affairs	986 734 128	1 087 665 388	939 771	20 126 918
  Economics and sustainable development of agriculture and territories	986 729 128	1 087 660 388
  Forest				19 187 147
  Safety and sanitary quality of food	5,000	5,000
  Conduct and leadership of agriculture policies			939 771	939 771
  Title 2			878 631	878 631
  Official development assistance	30 609 700	30 609 700
  Solidarity with developing countries	30 609 700	30 609 700
  Veterans, memory and ties with the Nation	2,000	2,000	4 600	4 600
  Relationship between the Nation and its army			4 600	4 600
  Recognition and reparation for the fighting world	2,000	2,000
  Culture	8 000	8 000	55 377	55 377
  Heritage	2,000	2,000
  Creation	6 000	6 000
  Transmission of knowledge and democratization of culture			55 377	55 377
  Title 2			6 005	6 005
  Defence	2 200 869 959	2 200 869 959		20 000
  Environment and forward-looking defence policy				20 000
  Support for defence policy	12 000	12 000
  Force equipment	2 200 857 959	2 200 857 959
  Government Action Directorate			39 961 775	39 961 775
  Coordination of government work			39 680 000	39 680 000
  Mutualized means of disconcerted administrations			281 775	281 775
  Ecology, sustainable development and mobility	250,000	250,000	165 844 369	165 844 369
  Risk prevention			160,000	160,000
  Energy, climate and post-mines	250,000	250,000
  Conduct and leadership of sustainable ecology, development and mobility policies			5 844 369	5 844 369
  Title 2			5 828 501	5 828 501
  Economy	100 053 000	100 053 000	7 740 610	7 740 610
  Business and tourism development	100 053 000	100 053 000	4 740 610	4 740 610
  Title 2			4 740 610	4 740 610
  Economic statistics and studies			3,000	3,000
  Title 2			3,000	3,000
  Equality and housing	166 935 126	166 935 126
  Prevention of exclusion and inclusion of vulnerable persons	53 591 149	53 591 149
  Access to housing assistance	70 343 977	70 343 977
  Urbanism, territories and habitat improvement	43 000	43 000
  State financial commitments	1 500 000 000		2 055 000 000	2 084 332 706
  Debt and State treasury (evaluative credits)			2 045 000 000	2 045 000 000
  Savings			10 000	39 332 706
  Support Fund for Structured Risk Loans and Contracts	1 500 000 000
  School education	108 152 000	108 152 000	26 003 824	26 003 824
  Public secondary school education			20 000	20 000
  Title 2			20 000	20 000
  Life of the student	141 200	141 200	4 853 824	4 853 824
  Title 2			4 853 824	4 853 824
  Private education of the first and second levels	6 000	6 000
  Support for national education policy	108 001 000	108 001 000	150,000	150,000
  Agricultural technical education	3 800	3 800	1 000 000	1 000 000
  Title 2			1 000 000	1 000 000
  Financial and human resources management			2,000	70 982 989
  Tax and financial management of the state and local public sector			1 500 000	51 839 209
  Title 2			1 500 000	1 500 000
  Conduct and management of economic and financial policies			500 000	19 143 780
  Title 2			500 000	500 000
  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
  Justice			5,000 300	5,000 300
  Title 2			5,000	5,000
  Prison administration			1 500 000	1 500 000
  Title 2			1 500 000	1 500 000
  Judicial protection of youth			500 000	500 000
  Title 2			500 000	500 000
  Media, book and cultural industries	10 000	10 000
  Book and cultural industries	10 000	10 000
  Policy of the Territories			121 000	121 000
  Impulsion and coordination of land use policy			121 000	121 000
  Research and higher education	200,000	200,000	51 811 553	51 811 553
  Multidisciplinary scientific and technological research			51 000	51 000
  Economic and industrial research and higher education			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 and pension schemes	43 865 140	43 865 140
  Social and land transport pension schemes	43 865 140	43 865 140
  Relations with local authorities	6 698 381	18 498 381	681 700	681 700
  Financial competition for territorial authorities and their groups	6 698 381	18 498 381
  Specific competitions and administration			681 700	681 700
  Refunds and discounts	2 314 049 000	2 314 049 000
  State tax refunds and discounts (evaluative credits)	1 885 049 000	1 885 049 000
  Local tax refunds and discounts (evaluative credits)	429 000 000	429 000 000
  Health	87 607 505	87 607 505
  Prevention, health safety and care	30 000	30 000
  Disease protection	87 577 505	87 577 505
  Security	400	400	19 837 496	19 837 496
  National police			11 013 400	11 013 400
  Title 2			11 013 400	11 013 400
  National gendarmerie			8 824 096	8 824 096
  Title 2			8 824 096	8 824 096
  Civil security	400	400
  Solidarity, integration and equality of opportunity	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
  Handicap and dependency	313 686 407	313 688 360
  Conduct and support of health, social, sport, youth and associative life policies			3 842 253	3 842 253
  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
  Labour and employment	85 080 837	70 773 214	95 532 761	110 165 335
  Access and return to employment	85 080 837	70 773 214
  Accompanying economic change and employment development			94 771 559	108 913 452
  Design, management and evaluation of employment and labour policies			761 202	1 251 883
  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)
  Apportionment of appropriations for 2015 by mission and programme for the biennium 2014-2015
  BUDGETS ANNEXES

  
  (In euros)

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

  Air control and operations	2 699 252	2 741 828
  Support for civil aviation benefits	37 842	37 842
  Air navigation	1 390 003	1 390 003
  Air transportation, monitoring and certification	1 271 407	1 313 983
  Total	2 699 252	2 741 828

  
  STATE D
  (Article 10 of the Law)
  Apportionment of appropriations for 2015 by mission and programme for special accounts
  I. - SPECIAL ACCOUNTS

  
  (In euros)

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

  Management and development of resources derived from the use of the Hertzian spectrum, state telecommunications systems and infrastructure			2 144 000	2 148 000 000
  Optimization of the use of the Hertzian spectrum and interception and treatment of electromagnetic emissions (Defensive Department)			2 144 000	2 148 000 000
  State financial participation	2,000,000	2,000,000	2,000,000	2,000,000
  Capital transactions involving State financial participations	2,000,000	2,000,000
  State debt and state public institutions			2,000,000	2,000,000
  Total	2,000,000	2,000,000	4 144 000	4 148 000

  
  II. - ACCOUNTS OF FINANCIAL CONCOURS

  
  (In euros)

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

  Advances to territorial authorities			1 126 034 946	1 126 034 946
  Advances in the amount of taxation to 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 that contribute to the development of foreign trade in France				205,000
  Loans to foreign states for debt consolidation towards France			520 900 000	520 900 000
  Loans to the French Development Agency to promote economic and social development in foreign states	21 100 000	21 100 000
  Total	21 100 000	21 100 000	1 646 934 946	1 851 934 946

Done in Paris, December 29, 2015.

François Hollande
By the President of the Republic:

The Prime Minister,
Manuel Valls

Minister of Finance and Public Accounts,
Michel Sapin

The Secretary of State in charge of the budget,
Christian Eckert

(1) Preparatory work: Act No. 2015-1786.
National Assembly:
Bill 3217;
Report of Ms. Valérie Rabault, General Rapporteur, on behalf of the Finance Committee, No. 3282;
Opinion of Ms. Béatrice Santais, on behalf of the Committee on Economic Affairs, No. 3247;
Opinion of Mr. Jean-Jacques Bridey, on behalf of the defence commission, No. 3252;
Discussion on November 30 and December 1, 2 and 4, 2015 and adoption on December 8, 2015 (TA No. 623).
Senate:
Bill, adopted by the National Assembly, No. 227 (2015-2016);
Report of Mr. Albéric de Montgolfier, General Rapporteur, on behalf of the Finance Committee, No. 229 (2015-2016);
Opinion of Mr. Jean-Claude Lenoir, on behalf of the Committee on Economic Affairs, No. 230 (2015-2016);
Discussion on December 10 and 11 and adoption on December 11, 2015 (TA No. 52, 2015-16).
National Assembly:
Bill, as amended by the Senate, No. 3344 rect;
Report of Ms. Valérie Rabault, on behalf of the Joint Parity Commission, No. 3345.
Senate:
Report of Mr. Albéric de Montgolfier, on behalf of the joint parity commission, No. 253 (2015-2016);
The result of the commission's work, no. 254 (2015-2016)
National Assembly:
Bill, as amended by the Senate, No. 3344 rect. ;
Report of Ms. Valérie Rabault, General Rapporteur, on behalf of the Finance Committee, No. 3347;
Discussion and adoption on 15 December 2015 (TA No. 644).
Senate:
Bill, adopted by the National Assembly in new reading, No. 259 (2015-2016);
Report of Mr. Albéric de Montgolfier, General Rapporteur, on behalf of the Finance Committee, No. 263 (2015-2016);
Discussion and rejection on December 16, 2015 (TA No. 56, 2015-16).
National Assembly:
Bill, rejected by the Senate in new reading, No. 3368;
Report of Ms. Valérie Rabault, General Rapporteur, on behalf of the Finance Committee, No. 3370;
Discussion and adoption, on final reading, December 17, 2015 (TA No. 649).
Constitutional Council:
Decision No. 2015-726 DC of 29 December 2015 published in the Official Journal of this day.

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