This practice would bring EUR 390 million

The stroke of 10 on tax niches plane hits, a priori, practically all those already subject to the overall ceiling of 20,000 euros per taxpayer. Among these include tax cuts in the title of overseas investment and rental investment (device Scellier). The tax credit on the loan interests (3.5 billion to the 2013 horizon) is deleted. Sustainable development tax credit, which encourages individuals to green projects, will be very strongly planed. And for good reason: its cost was two times higher than the forecast (2.8 billion) last year. The list of eligible work (thermal insulation, regulation of heating, etc.) will be significantly reduced and the amount of the tax cuts will be lowered by at least 10. Heat pumps, for example, subsidized up to 40, would be more than 36. The tax credit on photovoltaic installations, he should be reduced by half (from 50 to 25), is an economy of 400 million euros for the State.

Biofuels subsidies are also, clearly threatened. The Government would like to remove the existing tax reduction, because it doubles as a requirement for distributors to sell biofuels.

The Elysee is committed to not touch the tax benefits that encourage work and activity. The premium for the employment and the exemption of overtime are part. The General relief of charges on low salaries, that benefit businesses, are also safeguarded. But they will be calculated taking into account the premiums and the 13th month - what obtain 2 billion in annual revenue to the State. Reduction of tax for the use of an employee at home, which supports services to the person, she also likely to be spared. The Government will not play too heavily on the rate of VAT reduced rate: thus, VAT to 5.5 on the restoration is form. It should also be the case of VAT at 5.5 on the work of renovation of the habitat, which has created jobs in handicrafts.

Very many tax advantages to savings subject to lively discussions. Members of the majority, such as Senator UMP Philippe Marini, wish to harden the taxation on life insurance, by taking eight to twelve years the deadline which the perceived interests give rise to a reduced tax (7.5). Bercy is not enthusiastic. In addition to electoral benefits (15 million households concerned), the Department is concerned that a fiscal tightening discourages the French to put their money in the economy, including in actions. "There is a debate on the extent of the adjustments to make," it said in the Elysee Palace.

Gilles Carrez, he proposes to reduce the tax benefit of the companies that pay their employees engagement. Research tax credit is not guaranteed to emerge unscathed from the parliamentary debate: while Bercy to the preserve, the elected representatives have already announced their intention to reduce the opportunity for major groups, who "séquencent" their expenditure at the level of their subsidiaries. This practice would bring EUR 390 million. It is also intended to limit the benefit of the 20 largest beneficiaries (Sanofi, EADS, etc.), who spend more than 100 million euros to the title of research: the tax reduction of 5 over 100 million of expenditure could be deleted.

Sections are also possible in social matters: the Deputy Yves Bur (UMP), rapporteur of the social security budget, proposes to submit to the social package of 4 financing of the additional benefits of foresight (or 540 million revenue). As severance greater than twice the limit of social security, they might apply the package, or even be subject to common law contributions.