LexInter | August 23, 2003 | 0 Comments

TITLE IV SOCIAL SUPPORT FOR

TITLE IV
SOCIAL SUPPORT FOR PROJECTS

Article 35

  1. – Article L. 131-6 of the Social Security Code is supplemented by a paragraph worded as follows:”By way of derogation from the fourth and sixth paragraphs, and without prejudice to Article L. 131-6-1, self-employed workers taxed under the regime referred to in Article 50-0 or Article 102 ter of the General Tax Code may request that their contributions be, from the year in respect of which they are due, calculated on the basis of the basis of the income actually realized.”

    II.- Article L. 136-3 of the same code is supplemented by a paragraph worded as follows:

    “By way of derogation from the third and fourth paragraphs, the contribution is, from the year for which it is due, calculated on the basis of the income actually realized when the employer or the self-employed person has exercised the option provided for in the seventh paragraph of article L. 131-6. ”

    III. – The provisions of I and II are applicable to membership fees and contributions relating to 2004 and subsequent years.

Deferred payment of social contributions
 

Article 36

I. – Section 5 of Chapter I of Title III of Book I of the Social Security Code is supplemented by an article L. 131-6-1 as follows:

“Art. L. 131-6-1. – By way of derogation from the fourth and sixth paragraphs of Article L. 131-6, at the request of the self-employed worker, no provisional or final contribution is required during the first twelve months following the start of the self-employed activity.

“The final contributions due for this period may be the subject, at the request of the self-employed worker, of payment in annual fractions over a period which may not exceed five years. Each annual fraction may not be less than 20% of the total amount of contributions due. The benefit of this spreading does not entail any increase in delay.

“The benefit of these provisions may not be obtained more than once per period of five years, in respect of the creation or takeover of a business.

“This article is not applicable due to a modification of the conditions under which a company carries out its activity. ”

II. – Subsection 1 of section 1 of chapter III of title IV of book II of the same code is supplemented by an article L. 243-1-1 as follows:

“Art. L. 243-1-1. – Without losing the rights to the corresponding services, the deadline for payment of employee and employer contributions relating to the remuneration received, during the first twelve months of the company’s activity, by the persons referred to in 6 °, 11 °, 12 °, 13 °, 23 ° and 25 ° of Article L. 311-3 cannot, at the employer’s request, be earlier than the thirteenth month following the date on which these persons created or took over a business. These contributions are, on request, subject to payment in annual fractions over a period which may not exceed five years. Each annual fraction may not be less than 20% of the total amount of contributions due. The benefit of this spreading does not entail any increase in delay.

“The benefit of these provisions may not be obtained more than once per period of five years, in respect of the creation or takeover of a business.

“This article is not applicable due to a modification of the conditions under which a company carries out its activity. ”

III. – Section 4 of Chapter I of Title IV of Book VII of the Rural Code is supplemented by an Article L. 741-28 worded as follows:

“Art. L. 741-28. – The provisions of article L. 243-1-1 of the social security code apply to the persons referred to in 8 ° and 9 ° of article L. 722-20 of this code. ”

IV. – The provisions of I and II are applicable to companies created or taken over from January 1, 2004.

 

Article 37

  1. – Section 6 of Chapter I of Title IV of Book II of the Labor Code is amended as follows:1 ° Article L. 351-24 is worded as follows:

    “Art.L. 351-24.- The State may grant the aid mentioned in Articles L. 161-1 and L. 161-1-1 of the Social Security Code and in Article 9 of Law No. 98-657 of July 29, 1998 of guidance on the fight against exclusions to the following people, when they create or take over an industrial, commercial, craft, agricultural or liberal economic activity, either individually or in the form of a company, provided that they effectively exercise control, or undertake the exercise of another self-employed profession:

    “1 ° Job seekers receiving compensation;

    “2 ° Unpaid job seekers registered with the National Employment Agency six months during the last eighteen months;

    “3 ° Recipients of the minimum integration income allowance, the specific solidarity allowance or the single parent allowance provided for in Article L. 524-1 of the Social Security Code;

    “4 ° Persons fulfilling the conditions referred to in the first paragraph of article L. 322-4-19;

    “5 ° Persons benefiting from the provisions provided for in article L. 322-4-19 and whose contract is terminated before the end of the aid provided for in this same article;

    “6 ° Employees or persons made redundant from a company subject to one of the procedures provided for in Title II of Book VI of the Commercial Code who take over all or part of this company as soon as they undertake to invest in capital, the totality of the aid and to bring together additional capital contributions at least equal to half of the aid granted;

    “7 ° Persons who have entered into a contract referred to in Article L. 127-1 of the Commercial Code, provided that they meet the conditions provided for in 1 °, 2 °, 3 °, 4 °, 5 ° or 6 ° of this article on the date of conclusion of the said contract.

    “In addition and within the limit of the credits opened to the State budget, the persons fulfilling the conditions mentioned in 3 °, 4 °, 5 °, 6 ° and 7 ° as well as the persons of fifty years and over registered on the list of job seekers can benefit from financial aid from the state.

    “The decision to allocate this aid entails the decision to allocate the rights mentioned in Articles L. 161-1 and L. 161-1-1 of the Social Security Code.

    “The State can participate by agreement in the financing of advisory, training and support actions organized before the creation or takeover of a business and for three years afterwards.

    “The regions and the local authority of Corsica can contribute to the setting up of an engineering within the framework of the aid for the creation or the takeover of a company provided for by this article. “;

    2 ° After article L. 351-24, an article L. 351-24-1 is inserted as follows:

    “Art. L. 351-24-1. – The request formulated to obtain the aid paid in application of the first paragraph of article L. 351-24 is the subject of an implicit decision of acceptance in the event of silence kept for more than two months by the administrative authority competent. The latter may, upon a reasoned decision, extend the said period by one month.

    “A Council of State decree determines the conditions for the application of article L. 351-24.

    “This decree specifies the conditions of access to the benefit of the aid provided for in this article, taking into account the characteristics of the business creation or takeover project, in particular its reality, its consistency, its viability and the contribution to professional integration. sustainability of the person concerned, depending on the local economic environment.

    “It also determines the form of financial assistance from the State mentioned in the ninth paragraph of article L. 351-24, which may consist of a repayable advance.

    “Finally, this decree sets the conditions under which the decision to allocate this aid can be delegated to bodies authorized for this purpose by the State. ”

    II. – In the first sentence of the first paragraph of Articles L. 161-1 and L. 161-1-1 of the Social Security Code, the words: “second (1 °), third (2 °), fourth (3 ° ), fifth (4 °) and sixth (5 °) paragraphs ”are replaced by the words:“ 1 ° to 7 ° ”.

Article 38

  1. – The general tax code is thus modified:1 ° After 34 ° of article 81, a 35 ° is inserted as follows:

    “35 ° The financial assistance of the State mentioned in article L 351-24 of the Labor Code.”;

    2 ° In the first paragraph of III of article 199 terdercies-0 A, after the words: “or to the tax reduction provided for in article 199 undecies A”, the words are inserted: “as well as the financed subscriptions by means of financial assistance from the State exempted pursuant to 35 ° of article 81 ”.

    He.- The provisions of I are applicable to State financial aid paid since January 1, 1998.

Article 39

Section 6 of Chapter I of Title IV of Book II of the Labor Code is supplemented by an Article L. 351-24-2 worded as follows:

“Art. L. 351-24-2. – People admitted to the benefit of the provisions of Article L. 351-24 and who receive the specific solidarity allowance or the widowhood allowance provided for in Article L. 356-1 of the Social Security Code receive assistance of the State, granted for a period of one year from the date of creation or takeover of a company.

“A decree in the Council of State fixes the modalities of application of this article, in particular the method of calculation and the conditions of attribution of the aid. ”

Extension of the system concerning corporate sponsorship
Article 40

4 of article 238 bis of the general tax code reads as follows:

“4. The deduction mentioned in 1 may be made, within the limit provided for in 2, for donations paid to approved organizations under the conditions provided for in article 1649 nonies and the exclusive purpose of which is to pay financial aid enabling investments as defined in c of article 2 of Commission Regulation (EC) No 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to State aid in favor of small and medium-sized enterprises or to provide support services to small and medium-sized enterprises as defined in Annex I to this regulation.

“Approval is issued to the organization if it undertakes to continuously comply with all of the following conditions:

” 1 ° The management of the organization is disinterested;

“2 ° Its aids and services are not remunerated and are used in the direct interest of the beneficiary companies;

“3 ° The aid granted falls within the scope of the aforementioned Regulation (EC) No 70/2001 or is specifically authorized by the Commission;

“4 ° The amount paid each year to a company must not exceed 20% of the organization’s annual resources;

“5 ° Aid may not benefit companies whose main activity is an activity referred to in Article 35.

“The approval granted to organizations which request it for the first time covers a period between the date of its notification and December 31 of the second year following that date. In the event of an application for renewal of accreditation, the latter, if granted, is for a period of five years.

“A decree fixes the modalities of application of this article, in particular the provisions relating to the statutes of the organizations receiving donations, the conditions of withdrawal of the approval and the information relating to the assisted companies that the organizations communicate to the minister having issued the” approval. “

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