PARIS, April 5, 2012

1

PROPOSALS
NICOLAS SARKOZY TO THE
A STRONG FRANCE

PRESS CONFERENCE
LAFRANCEFORTE.FR

PARIS, April 5, 2012

LAFRANCEFORTE.FR

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

Nicolas Sarkozy's proposals
for a strong France
1. Make words into French, soliciting their opinion in a referendum when it is
to overcome the blockages.
2. Reduce the number of parliamentary and reserve a number of seats in the
proportional legislative elections, so that all of our major currents
politics are represented in parliament.
3. Return to the balance of our public accounts in 2016, involving large
local communities in the expenditure reduction effort.
4. Lighten employer burdens on the work of 14 million employees,
especially in industry and agriculture.
5. Give businesses the possibility of concluding, with representatives of
employees, agreements on working time and employment, to enable them to
more easily cope with declines or peaks of activity.

2

6. Increase the net salary of 7 million employees earning between 1000 and 1400
euro net, including through the integration of their premium pay slip for employment:
thus allow a revaluation of 840 euros net per year at the minimum wage.

PARIS, April 5, 2012

15. Create a minimum tax on large groups, initially sitting on
the worldwide turnover.
16. Paying pensions of 1 month instead of 8, so that pensioners are more
penalized by this delay.
17. Do not accept one child comes to school without basic literacy and
counting, by systematically supporting kindergarten students or CP
in big trouble.
18. In college, increase the presence of teachers outside of school hours
to support students who need it, in return for an increase
their remuneration.
19. Create a "bank of youth" who will guarantee for young people and their
will fund their studies or a business creation project.
20. Increase of 30% in the next three years for building rights
increase housing supply and thereby lowering prices.
21. Halve five-year transfer tax on principal residences.
22. Halve immigration.
23. Condition the family reunification prior knowledge of the language
French and values ​​of the Republic.

7. Make it compulsory for the beneficiaries of the RSA to perform seven hours of activity
general interest weekly.

24. Require Europe better control its borders. If in a year the situation is not resolved, restore the France targeted controls at its borders.

8. Establish a right to training for all unemployed and the requirement for them
to accept a job that will match the qualifications they have gained.

25. Reforming deep juvenile justice to stem the rise of
delinquency under 18.

9. Expand the alternation in the final year of bachelor and professional
CAP, the year in which students spend 50% of their time
business.

26. Giving victims the right to appeal against the Assize court decisions and
correctional courts and the decisions of release.

10. Exempt employers' contributions to the employment of people over 55 years.

27. Engage the reform of dependency from 2013, when the deficit will
below the 3% of GDP.

11. Compensate any creation of a standard by the removal of two standards
old.

28. Create additional 200,000 child care spaces.

12. Require reciprocity in trade between Europe and the rest
of the world. If the negotiations do not result in a year, France's reserve
public contracts only to European companies, until an agreement is
find.

30. Complete the urban renewal by launching a second renovation plan
€ 18 billion.

13. Book a share of public orders to European SMEs, as
are the United States for their own SMEs.
14. Establish a tax on French tax exiles, who settled abroad
exclusively for tax reasons.

LAFRANCEFORTE.FR

29. Strengthen SWD in high school and in universities.

31. Create additional 750 multidisciplinary health houses to fight against
medical deserts.
32. Confirm the choice of nuclear energy that emits the least greenhouse gas
greenhouse, not to increase the price of the electricity bill, while continuing
development of renewable energy.

LAFRANCEFORTE.FR

3

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

The return to the budgetary balance
and funding proposals
Nicolas Sarkozy
France has made a commitment to return to balanced public finances in 2016.
Our European partners, who are all making considerable efforts to reduce their
deficit would not understand that France does not keep his word. Shift this calendar if only one year to 2017 as proposed by the candidate of the Socialist Party,
is not possible: this would lead to increase public debt of France of € 35 billion.

PARIS, April 5, 2012

2.

The announcements made in the campaign context
representing a cost of € 9.5 billion.

2.1 Cost on measures resulting in a shortfall
revenue: € 5.5bn
Relief employee social charges on low wages (€ 4 billion). This
relief applies to employees paid between 1 and 1.3 times the minimum wage. It's about a
envelope and not estimated. It will apply to 7 million employees:
private sector employees; officials and other public officials; workers
independent; private employers. The part-time employees are
included in the scope of the measurement.

n

No charges Exemption for the hiring of a senior (€ 0.4 billion). The exemption

Finance a presidential program thus not simply to make the addition of the cost of measures announced during the campaign. It is primarily explained
how we return to a balanced budget and how we finance, and more,
campaign pledges. This is the purpose of our encryption.

4

1.

€ 115 billion needed to meet the commitment
of France to return to balance in 2016, we have
documenting 44 billion €
To return to a balanced budget in 2016, France announced on November 7
last effort required to provide € 115 billion (www.budget.gouv.fr/files/mise-a-jourrapport-economique-social-financier.pdf) by 2016. To achieve this goal,
Government committed to make this effort by € 75 billion in savings on
expenditure and € 40 billion of additional revenue by 2016.

Regarding revenue, on a need € 40 billion, € 32 billion were voted and
implemented, or 80%. Details of these € 32 billion is attached. Therefore, it remains 8
€ bn revenue to document.
Regarding the savings on expenditure reforms implemented
secure 52% of the target (€ 39 billion to € 75 billion effort). The details of the savings or implementing courses is attached. They cover
eg pension reform (€ 16 billion) or RGPP for 2011
2013 (€ 10.8 billion). These savings were agreed and voted. Their return is
guaranteed, except to return on the pension reform, the downsizing in
Public Service of State or decisions taken in the framework of the RGPP. He
This leaves € 36 billion in savings to document on public spending.
In total, before funding commitments made as part of this campaign,
must be documented € 44 billion effort to balance the budget in
2016: € 8 billion on revenues; € 36 billion on spending.

LAFRANCEFORTE.FR

tion applies to employees hired on permanent or fixed-term contracts of more than six months. It
is limited to the social security ceiling (36,000 euros per year). The cost takes
into account a 40% recruitment hypothesis CDI (against 10% today
recruited senior CDI). The average salary considered is 2200 euros
gross per month.
Application of the "Zero Turnover - Zero charge" to
self-employed (€ 0.3 billion). This measure concerns 500,000 workers
independent, who will benefit from the removal of minimum contributions and
Replacement indexed by levies on income.
n

Removing the Public Treasury Privilege (€ 0.2 billion): allows Privilege
Today the tax authorities to recover 5% of eligible receivables or
€ 200 million.
n

No more alternating 250,000 (€ 0.45 billion). The distribution between professionalisation contract

lisation and apprenticeship contract is based on the current ventilation (third contract
professionalization; two-thirds under apprenticeship contracts). The net cost to the State
is linked to the specific tax and social security exemptions to apprenticeship contracts.
Structures costs are already funded via the large loan.
Exemptions from n

Overseas expenses (€ 0.07 billion). The exemptions charges
now accorded to priority sectors represent a cost of 81 million €
for an exemption rate of 28.1%. The additional exemption of 14.2%
therefore represent an additional cost of € 40 million. The exemption
youth hires amounted to € 30 million in stride, based on 3500
hired under permanent contracts after 3 years.
The anti-offshoring VAT already passed, is fully funded: reducing
€ 13.2 billion of employer contributions is financed by the VAT increase (10.6
€ bn) and the CSG on financial income (€ 2.6 billion).

LAFRANCEFORTE.FR

5

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

7 hours of mandatory work for RSA beneficiaries (€ 0.5 billion).
This measure applies to RSA beneficiaries who are deeply distant
employment. Will be primarily concerned persons enjoying the
RSA for over 24 months (40% of beneficiaries. CNAF in March 2012 figure).
The cost corresponds to remuneration at the minimum wage (214 euros net
per month).

With regard to the 50% decrease of DMTO on main homes, its
implementation will be spread over the duration of five years. Its cost (€ 2.5 billion) will be
offset by the increase in real estate transactions due to the decline
their cost (lower duties); increased building rights
30% will increase the residence tax revenue and property tax of
communities.

n

Finally the reform of the taxation of the capital gain of building land is neutral
for public finances. The current rules are blocking transactions
building land. The owners have indeed a premium
the lengthy detention of building land because of the increase in
value of their property over time and the application of tax breaks more
important. The reversal of the tax on detention of building land
So will put on the market of building land and generate
tax revenues.

n

2.2 Cost on measures expenditure (€ 4 billion):
Creation of 200,000 additional childcare solutions (€ 1 billion). This encryption
corresponds exactly to the cost of 200 000 childcare solutions made since 2007.
n

6

PARIS, April 5, 2012

n Creation

24 000 additional prison places (€ 0.75 billion). This encryption
represents the additional annual cost compared to 2012, with € 500 million
Operating expenses (including € 400 million of public-private partnerships rents)
and € 250 million of capital expenditure.
The dependence of reform (€ 0.7 billion). This envelope including finance
improving home care, including increased ceilings
help of the APA, and lower co-pay paid by families for accommodation in institutions.
n

National urban renewal program 2 (€ 0.3 billion). The PNRU rested 1
on the financing of the state, the 1% housing, public housing and local government. The PNRU 2 based on the same contributors. The share of the state will rise
to € 0.3 billion per year for 10 years.
n

Provision of teachers offices (€ 0.1 billion). Thereby encryption
Assuming that 50% of institutions will need to adapt their premises to
ensuring individualized meeting spaces with students, or 1,100 establishments each year. The amount of work is 100 000 euros.
n

Tutoring students in difficulty (€ 0.2 billion). This measure corresponds to
maximum expenditure of € 2,000 per student, 100,000 students applied to large
difficulty present in kindergarten class and CP.
n

LAFRANCEFORTE.FR

Universal security for young people (€ 0.1 billion). The cost to the government (€ 120 million)
corresponds to cover loans that will not be refunded. It is assumed a failure rate of 2%,
Splitting parental leave until the child 18 years (€ 0.05 billion).
This measure will apply to future births. The cost of parental leave will increase from the fourth year of € 20 million per year.
n

Development of alternation in the state civil service (€ 0.2 billion).
20,000 alternate will be welcomed in the State Civil Service each year.
n

Doubling the number of people currently civic service (0.15
€ bn). This represents more than 25 000 beneficiaries in the device.
n

3.

To fulfill the word of France to return to equilibrium
fund budget in 2016 and the announced measures
during the campaign, we must make an effort of 53.5 billion €.
1. Funding principles return to balanced budgets
and the candidate's program
75% of the remaining effort € 53.5 billion will be directed by savings on expenses
public (€ 40 billion). 25% of new revenue (€ 13.5 billion).
Regarding more specifically the financing of measures announced for
the countryside, the principle is the symmetry: the measures that represent an increase in public spending is financed by declines tanto
Public Expenditure (no increase in public spending); measures
reduce government revenues (expenses relief in particular) are financed
rata by an increase in other revenue (no increase
compulsory levies).

In total, the net increase in the tax burden is only € 8 billion
more 2016: € 13.5 billion increase in revenue funding of € 5.5 billion
falling revenues announced during the campaign, a net balance of € 8 billion. We
find out the € 8 billion that had yet to be documented to balance the budget (€ 40 billion - € 32 billion already appropriated).

LAFRANCEFORTE.FR

7

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

2. € 40 billion effort on public spending.
These € 40 billion fund € 36 billion in savings over the expenses necessary to
balance the budget and € 4 billion in extra spending
program.
€ 26 billion of savings will be made on the expenditure of the State and local authorities:
€ 7 billion on spending of state employees and local authorities: this corresponds to a mastery of effort on the payroll of the same
order of magnitude as the one we are currently doing. To finance the
not replacing staff on two retiring (1 of 2) will
maintained, non-primary education. The loss related to the cessation of cuts
positions in primary education (€ 1 billion) will be more than offset by the implementation
1 out of 2 in municipalities of over 30,000 inhabitants
(€ 2.5 billion);
n

No. 16

8

€ billion on operating expenses and intervention of the state and
it pays transfers to local authorities. The freeze transfers
local authorities represents a € 4 billion economy. The pursuit
the RGPP, the same rate as in 2007, a savings of
€ 6 billion in 2016. For the remaining € 6 billion, € 3 billion will be obtained, between 2014
and 2016, a decline of state intervention expenditure (on an envelope
€ 57 billion) and € 3 billion in savings on operating expenses of 1100 parastatal structures (the State operators, institutions
public etc.);
€ 3 billion will be obtained by the stabilization of our contribution to the budget
of the European Union. In the context of discussions on the financial perspective, France will advocate for a stabilization of the European budget in view
reduction efforts deficits incurred by the Member States. This stabilization represents an annual saving of 600 million euros more each
year (the contribution to the EU budget represents 7% of revenue
tax). While states are hard savings (budget freeze)
Brussels officials have been increased by 7% between 2008 and 2009 and
number increased by 3000 in the five-year period. The Commission wants to increase
26% administrative expenses in 2020. In 2011 and 2012, with the help
our main partners (the United Kingdom and Germany in particular), the
requests from the European Commission have already been reduced by half (from 5.8%
to 2.9 in 2011 and 4.9% to 2% in 2012).
n

€ 13 billion of savings will be realized between 2013 and 2016 in the assurancemaladie. They are based on the maintenance each year, a growth target

LAFRANCEFORTE.FR

PARIS, April 5, 2012

Medicare spending (ONDAM) to 2.5%, the level of progress
2012. It should be recalled that even with the € 13 billion in savings, expenses
Medicare will increase by more than € 4 billion per year for each year
the next five years.
These € 13 billion are consistent with the results obtained between 2007 and 2012. They
based on the principle, as is the case for the state, the continuation of
committed efforts. They will decompose as follows:
n € 2.5bn by continued good management efforts at the hospital, with the develop-

ment of outpatient surgery, the nursing homes to decongest
emergencies and continued productivity gains in institutions
hospital. This is the same level of effort that achieved the five-year
(€ 2.5 billion achieved between 2008 and 2012);
n2

€ bn by developing care pathways for older people, according to the recommendations of the High Council for the Future of Medicare
(http://www.securite-sociale.fr/IMG/pdf/hcaam). This is to reduce the additional costs
related to the segmentation and the inadequacy of certain supported limiting,
for example, the division between care provided in the city and those from hospital
or the unjustified use of hospitalization;
€ 1.5 billion on drug volumes (€ 1 billion made between 2008 and 2011)
by continuing the actions undertaken with health professionals since 2007.
For the record, France spent 1.84% of GDP on drug spending in 2008, or 15% more than Germany and 78% more than the UK. 8 countries studied by Medicare, France is in first place
in terms of per capita spending and second, tied with Spain for
volumes consumed;
n

€ 4 billion on the price of medicines, healthcare products and acts: the effort
will focus primarily on drugs (€ 3 billion between 2013 and 2016, against € 3 billion
obtained between 2008 and 2011);
n

€ 0.5bn by striking out the third-party payment for patients who refuse
generic when available. This package will remedy the decline
rate of use of generics;
n

€ 1.5 billion on improving requirements of sick and
medical transport, especially through the development of repositories from
health professionals (€ 1 billion between 2008 and 2011);
n

n1

€ bn by a hardening of the fight against social fraud, especially with
the development of biometric security card.

LAFRANCEFORTE.FR

9

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

PARIS, April 5, 2012

As for other social spending, reform of the RSA (Evaluation
regular individual; conditions related to the condition of business and residence)
a savings of € 1 billion, including reducing the duration of three months
RSA average (2 and a half years now).

heavy work they put in an apartment for rent. As this work
reverberate in the price of rent, the relevance of the niche is really not
demonstrated. It would be maintained only for expenses related to accessibility
Disability or asbestos removal;

3. € 13.5 billion of additional revenue.

n setting up a plane on tax loopholes for companies, with the exception of

These 13.5 billion € fund € 5.5 billion revenue decline in the program
and € 8 billion of missing revenue to balance the budget in 2016. They
break down as follows:

No alignment

n Removal

the employment premium (€ 2.5 billion, the amount of PEP 2013);

increased taxation on dividends (€ 1.5 billion), by reducing
the 40% standard deduction and the device, these two niches
tax has been widely criticized by the Court of Auditors;

research tax credit and PTZ: € 0.1 billion. There is a plane for individuals, it is normal that there is one for businesses;
taxes paid by local politicians on the rules that apply to
All French (€ 0.2 billion) method of calculating social security contributions on
benefits local politicians aligned with that of employees; end of the derogation
created in 1992 from the withholding tax.

n

No minimum taxation on large groups (€ 3 billion): the companies

10

could be those that fall within the scope of the tax on field
financial transactions (companies with headquarters in France and whose market capitalization exceeds € 1 billion, whether subsidiaries or holding companies);
tax on tax exiles (€ 0.5 billion): the plate will comprise all
private asset income (financial investments, real estate investments;
capital gains);
n

taxation under the conditions of ordinary law sector companies
Internet (€ 0.5 billion): the online site operators beyond a certain
number of charges which are however subject to other companies.
In corporate income tax, the National Digital Council (opinion of
Http://www.cnnumerique.fr/avis08/ February 8, 2012) estimates that the application of
common law to the four largest operators generate a yield of
€ 500 million;
n

increase the efficiency of the tax on financial transactions in the
framework of the European Directive (€ 3 billion). Enlargement derivatives
indeed bring more revenue to complement the current performance
FTT. Encryption € 3 billion is reasonable in relation to the estimate made by the
Commission revenue from the charge for France (€ 6 billion);
n

No reduction

n Fight against tax fraud: € 1.5 billion surplus in revenue, thanks to all

tools voted for 3 years, including the recent extension of the prescription
10 years in the fight against tax evasion, and the implementation of the recommendations of the Court of Auditors.

4.

A reduction in public debt
and public spending

11

Evolution of the main economic aggregates


2011 2012 2013 2014 2015 2016 2017

PUBLIC SPENDING

55.9%

55.8% 55.0%

54.1%

53.3%

52.5%

51.9%

MANDATORY CHARGES

43.8%

44.6% 45.1%

45.4%

45.6%

45.8%

45.6%

DEFICIT

-5.2%

-4.4%

-2.0%

-1.0%

0.0%

0.5%

-30 %

DEBT (EXCLUDING EUROPEAN SUPPORT)

85.1%

86.8% 86.7%

85.6%

83.5%

80.6%

77.3%

DEBT (WITH EUROPEAN SUPPORT)

85.8%

89.2% 89.4%

88.6%

86.6%

83.5%

80.2%

The reduction in the share of public spending in national wealth, which
started in 2010 (down 0.1 in 2010 and 0.7 percentage point of GDP in 2011)
accelerated to 51.9% at the end of the next five years. The public expenditure growth rate will be 0.4% per year in volume. It must be recalled
This growth was 0% in 2011.
The share of compulsory levies stabilizes globally in 2015,
to reach 45.6% of GDP.

of tax loopholes (€ 1 billion):

No reduction in the deductibility of major works in land revenue expenditure:

€ 0.7 billion. This is a tax loophole that benefits owners who make

LAFRANCEFORTE.FR

Reducing the public debt ratio will be 9.4 percentage points of GDP on
five years, or € 230 billion. This takes into account the impact on debt payment
pensions on the 1st day of the month.

LAFRANCEFORTE.FR

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

5.

The conservatism
in encryption

The encryption is based on the following growth assumptions: 0.7% in 2012;
1.75% in 2013; 2% in 2014; 2% in 2015, 2016 and 2017. Assumptions more
optimistic, up to 2.5% growth, would have given us a margin of
additional maneuver € 15 billion.
Besides, our encryption does not take into account the positive impact on the accounts
public of several measures:
the impact of the reform of vocational training on the number of deals
unfilled jobs and, more generally, on the unemployment rate. The reduction of 150,000 in the number of unfilled job offers is thus a
economy not taken into account in the costing of € 1.8 billion;
n

the impact of the anti-offshoring VAT on unemployment benefits, the
creation of 100 000 jobs;
n

No impact

12

on unemployment compensation exemptions related hirings
loads (senior, overseas);
n the impact of the decline in the average duration of benefit of RSA Benefits

annexes, including those paid by the local authorities.
Moreover, the yield of the tax measures already enacted precisely rises
€ 32.6 billion is an additional safety € 600 million that we have not taken into
account.
In total, these prudential rules in the encryption represent a margin of
Security of at least € 2.5 billion, or 30% of the cost of measures.

LAFRANCEFORTE.FR

PARIS, April 5, 2012

Program funding summary table
and the return to balance by 2016 a

ARE MISSING TO
THE DEFICIT IN 2016 0

IN MD €
44.0

WHOSE EXPENSE REDUCTION
36.0 REQUIRED



IN MD €

REDUCING EXPENSES

40.0

STATE AND LOCAL

26.0

WHICH STAFF COSTS

7.0

WHICH EXPENDITURE,
INTERVENTION OF THE STATE AND TRANSFER
TO LOCAL AUTHORITIES
16.0

RECIPES THAT MISSING

8.0

ANNOUNCED FOR EXPENDITURES
THE COUNTRYSIDE

4.0

PARENTAL LEAVE

0.1

7 HOURS FOR RECIPIENTS
THE RSA

0.5

PNRU PART 2 STATE

0.3

BUT NOT LIMITED TO IMPROVE
ORGANIZATION OF TERM CARE

1.5

OFFICE FOR TEACHERS

0.1

SUPPORT FOR PUPILS

0.2

BUT NOT LIMITED TO LOWER PRICES
MEDICATION

30

REFORM OF DEPENDENCE

0.7

BUT NOT LIMITED TO IMPROVE
PRESCRIPTIONS

30

CREATING SPACE CRIBS

1.0

CONSTRUCTION OF PRISON PLACES

0.8

UNIVERSAL SECURITY FOR YOUTH

0.1

INCREASING NUMBERS
CIVIC SERVICE

0.2

LEARNING IN THE PUBLIC
PUBLIC STATE

0.2

LOST REVENUE ANNOUNCED
DURING CAMPAIGN

5.5

RELIEF ON CHARGES
LOWEST WAGES

STABILIZATION OF WHICH THE CONTRIBUTION
FROM FRANCE TO THE EU

30

INSURANCE 13.0

BUT NOT LIMITED TO FURTHER EFFORTS
GOOD MANAGEMENT IN HOSPITAL
2.0
OTHER SOCIAL EXPENDITURE

1.0

IMPACT OF WHICH ALL EVALUATION
THE 18 MONTHS

0.8

CHANGING CONDITIONS WHICH
OBTAINING THE RSA

0.2

INCREASE REVENUE

13.5

CONTROL OF PPE

2.5

4.0

REDUCTION ON DEDUCTIONS
DIVIDENDS

1.5

DISCLAIMER OF CHARGE
SENIORS

0.4

MINIMUM TAX FOR LARGE
3.0 GROUPS

ZERO LOAD FOR INDEPENDENT

0.3

TAX TAX EXILES

0.5

CANCELLATION OF TREASURY PRIVILEGE

0.2

TAX ON INTERNET BUSINESS

0.5

DEVELOPMENT ALTERNATION

0.5

DISCLAIMER OF CHARGE OVERSEAS

0.1

FINANCIAL TRANSACTION TAX
EXTENDED TO DERIVATIVES

30

TOTAL TO FINANCE TO MEET
THE WORD OF FRANCE

TAX REDUCTION NICHES

1.0

53.5

FIGHT AGAINST TAX FRAUD

1.5

TOTAL FINANCING MEASURES

53.5

LAFRANCEFORTE.FR

13

PROPOSALS FOR FRANCE NICOLAS SARKOZY FORTE

€ 32 billion of taxes already voted
MEASURES VOTED
PLF2010 MEASURES (annualized PRESSURE RELIEF;
ABOLITION OF TAX CREDIT ON DIVIDENDS, VAT TRIPLE PLAY,
1ST EURO TAXATION OF CAPITAL GAINS SECURITIES, RABOT ON NICHES,
REPEAL OF INTEREST TAX CREDIT LOAN ETC.)

14

2011 2012 2016

PARIS, April 5, 2012

€ 39 billion of savings on public spending
already secured
IN MD €

10.4

12,40 12,40

RGPP FROM 2011 TO 2013
10.8
1 OUT OF 2
2.8
OPERATION
2.8

ECONOMIES WHICH THE TRAIN OF LIFE OF THE STATE
1.4

WHICH SAVINGS RELATED TO DEPARTMENTS AND REORGANIZATION OF OPERATORS
1.0

OPERATION WHICH SAVINGS RELATED TO 1 OF 2
0.4
INTERVENTION 5.2

NO CONSIDERATION OF INFLATION IN 2012 SCALES OF IR,
ISF FOR DONATIONS AND LIMITS

1.70

3.40

INCREASE OF OUTSTANDING IS GREAT FOR BUSINESS
UNTIL 2013

1.10

0.00

ALIGNMENT OF TAXATION OF DIVIDENDS AND INTEREST ON IT
INCOME FOR IR (PFL INCREASE TO 24% ON DIVIDENDS AND INTEREST)

0.60

0.70

NICHES SUPPRESSION (RABOT, SCELLIER CONTROL OF END 2012
PLANE AND PTZ FOCUS OF THE NINE (€ 800M) AND 20% OF PLANE ICSD)

GEL 2011 2012 POINT STATE PUBLIC FUNCTION

1.1

0.00

2.60

FREEZE THE LOCAL CONTEST 2011 2012

1.6

INCREASED REDUCED VAT RATES

1.80

2.09

VOTED RECOVERY PLANS FOR 2011 AND 2012

2.7

REMOVING THE REDUCTION EXEMPTION FOR DETENTION TERM
ON PVI

0.00

2.02

2.02

TOTAL STATE

16.2

LIMITATION OF THE POSSIBILITY FOR RECIPIENTS ENTERPRISES
SEE THEIR DEFICITS IN MATTERS IS

GEL 2011 AND 2012 OF LOCAL PUBLIC SERVICE POINT

0.6

0.70

1.50

1.74

BMC SUPPRESSION

0.50

0.60

0.60

UP TO 5% 10% OF THE SHARE FOR FEES AND EXPENSES PVLT

0.17

0.25

0.29

1.2% INCREASE IN SOCIAL CHARGES ON INCOME CAPITAL

0.19

1.33

1.54

GOVERNMENT SOCIAL SECURITY PENSION OUT

ECONOMIES WHICH OVER EXPENSES INSURANCE IN 2011 AND 2012

INDEXATION WHICH OF 1% OF FAMILY BENEFITS IN 2011

WHICH IMPACT FROM FREEZING POINT OF 2011 AND 2012 ON THE FPH

6.2
5.3
0.3
0.6

REMOVING THE PARTIAL EXEMPTION TSCA FOR CONTRACTS
SOLIDARITY AND RESPONSIBLE

PENSION REFORM

16

0.10

1.10

1.28

ESTABLISHMENT OF A SPECIAL CONTRIBUTION ON
THE VERY HIGH INCOME

0.40

0.46

REMOVING THE REDUCTION OF 30% IS DOM

0.10

0.12

INCREASE SOCIAL PACKAGE TO 6% 8%

0.41

0.48

INTEGRATION OF OVERTIME IN THE CALCULATION OF THE SCALE
RELIEF OF GENERAL EXPENSES

0.60

0.70

ALIGNMENT OF SOCIAL SECURITY CONTRIBUTIONS OF ENERGY SECTOR (IEG)

0.21

0.24

HARMONIZATION OF THE PLATE (C3S)

0.15

0.17

APPLICATION OF THE CSG CLCA

0.14

0.16

CSG: REMOVING THE DEDUCTION FOR EXPENSES FOR PROFESSIONALS
INCOME WHICH ARE NOT SALARY

0.07

0.08

CSG - REDUCTION FIXED REDUCTION FOR PROFESSIONAL FEES
From 3% to 2%

0.55

0.64

INCREASE IN TAXATION AND CHARGES ON SOCIAL SELLING ALCOHOL

0.34

0.39

CREATING A TAX SWEET DRINKS ICT +

0.35

0.41

REVISION OF THE SCALE OF THE TAX ON VEHICLES COMPANY

0.10

0.12



TOTAL 39
Sources: Economic Report, Social and Financial in 2011.

12.06 27.82 32.62

Sources: Finance Laws and corrective Finance Acts 2010, 2011, 2012.

LAFRANCEFORTE.FR

LAFRANCEFORTE.FR

15
