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Revenue for your financial savings are, for the majority of them, the statement pre-printed or digital version (item 2 on page 3 of form 2042). Check the amounts pre-printed with statements No. 2561 ter sent by the institutions that you have paid the income (banks, insurance companies …). By totaling the amounts of all readings for each income category, you have to find the same amounts as those pre-printed. Otherwise, fix them in the white boxes of the statement pre-printed or online if you meet your obligations via the Internet.

Attention capital income of your minor children or adults attached to your tax home were not included on the pre-printed statement. Add them to your household income.

We present below the points on which you must pay particular attention this year.

Dividends

If you have not opted for the withholding tax, your total dividend to be paid 2DC box. Are primarily concerned, the shares held off PEA and mutual funds invested in equities. The amount reported is a gross amount. Do not deduct child care expenses, or social taxes paid on that income. Only prospective collection costs may be deducted from the amount shown 2DC box on page 3. Such income is taxed after applying a 40% deduction and a deduction of € 1,525 (single) or € 3050 (couple). Do not deduct the tax deductions. They will be applied automatically by the IRS.

The products of life insurance contracts

Products relating to withdrawals from contracts of at least 8 years are charged after application of a tax year of 4600 € (single) or € 9200 (couple), that you have decided whether to levy (PFL ) for these products. You do not have to hide this reduction of your taxable earnings. The administration will do. If there is no option for the PFL, the products must be included 2CH box. If you opted for the withholding, these products are brought 2DH box on a gross (before application of the levy).

For contracts of less than 8 years, the products are subject to the schedule of income tax or, alternatively, the PFL 35% (contracts of less than 4 years) or 15% (range of service contracts between 4 and 8). They must be declared 2EE online if they have undergone the PFL, online or otherwise 2CT. Caution, if you sign a paper return, you must attach to your return No. 2042 No. 2561 printed ter.

Income from real estate companies

If you have received, in 2011, income from exempt profits of a publicly traded real estate investment company (SIIC) or a company in real estate investment company with variable capital (SPPICAV), you must make corrections to the amounts preprinted on your return. These corrections are necessary whether you choose or not to the standard deduction in respect of that income. Refer to our 23 and 24 of the instruction I-5 4-12 21 March 2012 (available on www.impots.gouv.fr), where the corrections to be made are detailed.

Deductible expenses

You can deduct from your income from shares or bonds or income related child care expenses (but not the fees of a portfolio manager). These costs are shown on the statements ter 2561. Attention, the amount of these fees is not preprinted by the tax on the return. Yours to See box CA.Les costs of exempt income (child care expenses on a set of actions PEA) or products subject to withholding tax is not deductible.

In practice, you do not have to calculate the deductible portion of child care expenses you have incurred, the IRS will. In other words, you can wear to box the total turnover of your child care costs.

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In France, too, resistance was organized against the tax increases that prepares the new government. But it will come mainly employers' organizations. In the program of Francois Hollande, 20 billion euros of tax increase at least directly related companies. And one of them focuses all the fears of employers' organizations: the removal of the pay scale relief companies paying the levy on the value added (CVAC).

Behind this name hides a barbaric tax simple. When the government of François Fillon has removed the tax in 2010, he replaced it with two lighter taxes levied by local authorities: the territorial economic contribution (CET) and CVAE which is a tax of 1.5% value-added enterprises.

But not to penalize the smaller of them, only companies with annual revenues exceeding 50 million euros are taxed at 1.5%. Below, the rate is declining, according to the volume of business done and the slices are made based on a precise schedule. The proposal of François Hollande to remove the pay scale relief, is to tax the value added of all firms with annual revenues exceeding EUR 500 000 at a single rate of 1.5%.

Concerns

This provision will affect the brunt of SMEs is concerned there be the MEDEF. The expected tax receipts rise, according to simulations, between 3.3 and 3.5 billion euros. Difficult to know in detail what this will mean additional burden for the firms concerned. But according to data from the Directorate General of Public Finance (DGFIP), businesses with annual turnover between 500,000 and 3 million participate to the tune of 1.9 billion to these new recipes. Those between 3 million and 10 million in revenue to contribute € 760 million, mainly because they are smaller.

Against attacks of the employers of this worrying increase in the charges, the team of Francois Hollande, during the campaign, responded by indicating that SMEs would benefit from a reduced rate of corporation tax at 15%. "Except that most SMEs are already at that rate," said an official employer, "and the program of Francois Hollande has never planned to extend this rate down to more companies." …… ..

In short, the new system will penalize SMEs unless, in the parliamentary discussions, the future majority agrees to additional gestures, such as a change in the scope of the current IS reduced to 15%. A first test will show that tax Bercy to support the French industry, in a context of strained public finances.

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Presidential in major cities Paris | Leeds | Lyons | Toulouse | Leeds | Sheffield | Liverpool | Bordeaux | Lille

One million cases of 24 bottles. This is what qu'Orangina has elapsed in the first four days of its launch large scale in Japan, three weeks ago. "We did in four days half of our annual goal, welcomes Midori Takahashi, in charge of public relations for the Suntory Group, owner of Orangina. We aim 2 million cases a year. "

The brand has a massive arrival on the shelves in Japan. Orangina is supported by an impressive advertising campaign led by U.S. actor Richard Gere, directed in a dream of France under the slogan: "Orangina, the soft drink that drink the French, is finally in Japan!" In supermarkets, it is advisable to mix the soda with red wine, "French". Suntory plays the card of the Hexagon, in a landscape crowded Japanese soft drinks. In 2010, Nobu Torii, head of international development strategy of Suntory and nephew of the founder, had gone to ask the French government for permission to use the tricolor on his promotion.

Japan had long awaited the famous soft drink. In 2009, the Japanese brewer Suntory bought Orangina Schweppes Group for 2.6 billion euros, according to Western press of the time. Then the winds Japanese fleet on the brand. Last year, the launch of Orangina Samurai (lemon flavor) and Orangina Geisha (fish taste) have included the passage of the mark under the Japanese flag.

The pub does not recommend shaking the bottle

Japanese version of Orangina was to be launched in 2011. Fukushima disaster has postponed the launch. The drink, so she immediately found a place in the heart of the Japanese, has disappointed the French living in Japan, who reveal "less pulp and more bubbles." Sugar levels and gasification of the formula was changed at the margin. The bottle-shaped orange mythical underwent a fitness class and finds himself almost as slender as that of Coca-Cola, she sees in grocery stores.

"We tried to be as faithful as possible to the original brand and the bottle, because the Japanese really appreciated this drink in its original form, defends Midori Takahashi. But we need to replicate the formula with Japanese ingredients, and according to the Japanese guns. And the famous bottle could be reproduced at the factory and did not take on Japanese store shelves. "

Result: a pale copy of the original, in French eyes, anyway. Advertising even recommends to the Orangina upside down instead of shaking frantically, without which the drink is exploding in the consumer's hand. Suntory does currently not launch outside the borders Nipponese. But it is not clear, despite the marketing of drums, which could attract foreign in this drink has become a bit bland, neither Japanese nor French.

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The long Easter weekend has not relaxed the markets, awarded three simultaneous bad news: a weaker recovery than expected in the U.S., that growth has stalled in China, and renewed tensions in the eurozone , with Spain in the crosshairs.

While Asia had started the day down 1%, European stock markets have accused the coup at the close: -3% in Paris, and Madrid, Milan -4.98%, -2.49% in Frankfurt , -2.24% in London. Europe has ended up contaminating Wall Street, down 1% in late afternoon.

Slowing demand in China

Although Spain appears to be the new abscess, fever markets could last as it is based on a disappointing international situation from Asia to America. Across the Atlantic, unemployment continues to fall, to 8.2% in March, but job creation, twice lower than expected, have cast a chill. Ben Bernanke's remarks, noting that the U.S. economy is "far from being fully recovered," did not help.

For its part, China sees its exports not only slow (8.9% yoy) but significantly curb its imports, to 5.3% instead of 9.3% expected. This is a sign that "domestic demand continues to slow," judge an economist at HSBC. Now this is supposed to be the new engine of growth of the country this year.

In Japan, the third world economy, the central bank left its key interest rate unchanged between 0.0% and 0.1%, while the Japanese government hopes that the establishment gives a boost to activity in the fight against a too strong yen, which penalizes companies of the Archipelago.

Pressure on interest rates

In Europe, the OECD observes that "signs of recovery," especially in Germany, but the markets are worried about the fragility of Italy, France and Spain (see below). In one week, the Paris Bourse lost 5%, 6% Madrid and Milan 8%.

Concern that immediately led to considerable tension in the bond market with rising interest rates to borrow ten years in most countries of the euro area. The lifts were for the most significant rates that Spanish and Italian, respectively 5.852% and 5.527%, were dangerously close to 6%. This proves that "the recent liquidity injections from the European Central Bank failed to calm markets," says Natixis. In the eyes of the broker Aurel BGC, they focus "on growth." And tensions will last as long as it will not be at the rendezvous.

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Cynical or simply cultural initiatives do not fail to honor the tragedy that killed 1,514 people April 14, 1912, off Newfoundland. Especially since director James Cameron has shown that the Titanic was a "brand" more than profitable. In 1997, his film exploded every record box office, earning $ 1.8 billion in revenue and creating a real passion for the drama of the Atlantic.

The story of the Titanic began in Ireland, where the liner was built. This is a museum in Belfast, which cost over 110 million euros, was inaugurated last weekend, built on the former shipyard. It reveals the story of the Titanic through special effects or special activities. Nearly 400,000 visitors are expected this year alone.

Southampton City also marks the event. It is indeed from this port in southern England as the first passengers boarded the Titanic. Moreover, a large majority of the crew was from this town and most were killed by remaining on board until the last moment. The City Museum offers a special exhibition, interactive, allowing among other visitors to London find the room where justice investigated after the disaster. The shipping company Red Jet offers it for 54 euros, a departure by boat to the exact place in Southampton where the Titanic sailed.

The more curious, or less superstitious, will benefit from the offer of the Groupon site. For 9500 euros per person, they can navigate thirteen days in July, up from the wreck site and visit the wreck. On board the ship that will transport them, they may attend scientific conferences and will receive an autographed DVD of the film by Leonardo DiCaprio.

Permanent exhibition

Some commemorations are lighter. In Liverpool, where the Titanic made a stop, the sinking will be addressed as a musical. The West Kirby Light Opera Society is back in June on stage at the Liverpool Empire for a production called Titanic. The Musical, about 15 euros per ticket.

France and the United States also will try to capture the public interest for the most famous shipwreck in the world. At Cherbourg, where the steamer stopped to take his last passenger, the Cité de la Mer has expanded to create a new permanent exhibition. And to complete a journey that travelers will not have had the opportunity to complete, destination New York, where the auction house Guernsey's will start selling on April 15th 5500 objects belonging to passengers, or having found aboard the Titanic. Guernsey's was sold in 2004 for $ 100,000 a menu. Prices could soar again this year.

Finally, some cities which have a lot farther with the historical event has found a way to cash in, as the Anglo-Saxons, or to "cash in". In Atlanta, the Hotel St. Regis has developed one of the most profitable. Colonel John Jacob Astor IV, founder of the institution and died in the wreck, was the richest man on the Titanic. For 2000 dollars you can spend a night in the Empire Suite. This was the price of a first class ticket on the ship in 1912.

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This is an uncompromising assessment has drawn Wednesday the regional audit of Ile de France for the city of Saint-Ouen. With 46,000 inhabitants, this town of Seine-Saint-Denis bordering Paris has voted for the Communist mayor Jacqueline Rouillon since 1999. While a previous check had already pointed to a lack of control of payroll and an irregular arrangement of working time or uncontrolled high absenteeism, the Court of Auditors found that his requests were not followed by effects.

First of all financially: the room leading a debt that has reached "alarming levels" after rising by a third between 2007 and 2009. It requires a careful monitoring of urban works in progress, as the ambitious development of the docks of Saint-Ouen to avoid a "fiscal disaster."

Housing Allocation

Another black spot, personnel management. Payroll has indeed jumped 23% between 2004 and 2009, a period "yet preceded a significant increase in numbers." Meanwhile, the Chamber notes the insufficient measures against absenteeism, "even though it is a long recognized problem." Finally, the agents of the City have an annual working hours less than 60 hours to the floor legally, an additional cost of 2 no fax payday loan.2 million euros! But that's not all: the room was also detected irregularities in the management agents. Bulk: a premium of 6,000 euros computer given to agents, irregularities in the allocation of staff houses but also abnormally low rents granted to officers, an elected another common paid full-time employment served part-time municipal vehicles used by elected officials without permission

.

Administratively, the picture is also bleak. The regional audit and denounced "the lack of efficient tools for procurement." At the very least embarrassing for a community. A transaction has especially been pinned: a developer has bought the City of St. Ouen some 70 homes at a price of … 19,000 to 21,000 euros. A little low, even for substandard housing on the edge of Paris. In its response to the room, the mayor of Saint-Ouen ensures particularly its desire to control debt and payroll.

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Vivendi confirmed Monday, after market, the departure of Frank Esser, CEO of SFR, revealed by Le Figaro. This departure will be effective from the end of the week. Jean-Bernard Levy, CEO of Vivendi, this function takes live indefinitely. No other redesign teams SFR is expected. The announcement of a smooth transition reassured the 10,000 employees of SFR, where the announcement of the departure of Frank Esser, who presided over the destiny of the group for twelve years, has been a bombshell.

Vivendi wants to take the time to find a new boss for its subsidiary SFR, a pivotal moment in its history. Greatly shaken by the arrival of Free in the mobile sector, Vodafone is obliged to rethink its economic model. And why the research group "rare bird". Several names of potential candidates circulate: Bertrand Meheut (current CEO of Canal +), Thierry Breton (CEO of Atos), Didier Quillot (former CEO of Lagardère Active), Michel Combes (CEO Vodafone Europe), Gilles Pelisson (ex- Accor CEO) and Jacques Veyrat (Direct Energy) … But none is needed.

One thing is certain, the chosen one will have a profile of "cost killer" while SFR expects a decrease of 12% to 15% of its EBITDA margin in 2012 and Jean-Bernard Levy said at the Vivendi earnings presentation in early March, the need to "tighten the bolts." The future head of SFR should be able to reassure financial markets, while the decline in profitability of SFR weighs on Vivendi. The stock has lost 17% since the beginning of the year.

The departure of Frank Esser was decided Friday afternoon during a supervisory board of Vivendi, and presented Monday at 5:00 p.m. in the Board of SFR. It does not seem to be a coup as often in the wars of succession, but a decision by mutual agreement. Friday, same day that his fate was sealed, Frank Esser was attending a lunch with the entire executive of Vivendi, in which Jean-Rene Fourtou, director of Vivendi, and Jean-Bernard Levy have sent him some very complimentary. Frank Esser, Mannesmann's German came (acquired by Vodafone), is indeed recognized and appreciated by both teams by his peers.

Free to adjust the face

But, before the onslaught of Free Mobile, it was essential to give new impetus to SFR, which lost 200,000 customers between 10 January and late February. "Jean-Bernard Levy knows SFR. We are confident in its ability to revitalize all appear the beginnings of a stabilization of the situation. After the initial excitement, Free began to experience a certain loss, "said a spokesman for Vivendi.

The task does not look easy. We'll have to cut some expenses without burdening the future. "In the hundreds of service developments underway at SFR, it will have to choose between those that are essential for the future and those who can be stopped, says an inside source. Always painful choices that force teams to redeploy réinternalisant projects that were previously outsourced to external service providers. "The suppliers and providers of SFR should be the first affected by this clampdown.

Add paid features

It will also have to rethink the positioning packaging opportunities. Free Mobile face, all operators have launched entry-level offerings, sold only on the Web at very aggressive prices. But where Bouygues Telecom, the first chopping last July, has managed to impose "B & You", followed by Orange with "Sosh" SFR has not really enticing with its brand "Red" launched in late September.

But offers low-cost, direct response to Free, are not the only priorities. The operators were able over time to all-inclusive packages (visual voicemail, MMS, mobile Internet …). We must now all unravel for a basic package comparable to that of Free, which you must add a number of services at extra cost. A vast perspective.

Louis Welsh, CEO of aerospace group EADS, Airbus' parent company, for another few months, had assured him a few weeks ago the BBC: "We will continue and we will resist external interference." The confirmation of the German Ministry of Economics of a possible rise of Berlin the capital of the group could make the mission more difficult. The German government has indeed made a provision that could be used to repurchase additional shares of EADS.

Last November, Berlin had confirmed the recovery of half of the shares of the automaker Daimler, or 7.5%. The aim of the German government was not to lose ground against the French government retaining these shares in the lap of Germany.

But Berlin could therefore go beyond. The government has made a provision so that the public bank KF – who had already intervened in the case Daimler – can optionally be able to take additional units, the ministry said. In Focus, 4.5% stake now held by a group of private investors, shareholders also 60% of a consortium named Dedalus. This last group of public and private investors, includes, alongside great names of German finance Deutsche Bank, Commerzbank and Allianz, regional states in which EADS operates in Germany (Bavaria, Baden-Württemberg, Hamburg and Bremen ). Dedalus has a total of 7.5% of the aerospace group.

Power relations

By the end of the year, the consortium Dedalus might decide to sell 4.5% stake. If he offers to the German State, it will be obliged to redeem them, the ministry said. Deutsche Bank and Allianz, who took 10% of each Dedalus at the time of formation of the structure in 2007, did not comment. According to the Financial Times Deutschland, the provision of government reach 1.6 billion euros. The new acquisition would amount to 12% of Berlin's participation in the capital of EADS. According to Les Echos, it could reach 13% if we add the 1% held by the public bank KfW in Dedalus. In front, France has 15% stake, and Lagardère 7.5%.

The balance of power at EADS are a sensitive subject. Recently, the German government has expressed its fears of excessive weight of France in his eyes in the division of roles and assignment of key posts, including the changeover from the center of gravity of EADS in Toulouse. Thomas Enders, Airbus President and current successor of Louis Galois, had proposed to his headquarters in Toulouse.

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Lack of agreement with the most powerful Italian unions, the CGIL, Mario Monti will try to push through his reform of the Labour Code, which will facilitate dismissals in Italy.

After presenting the text to moderate unions and employers on Thursday night, the Italian prime minister intends to adopt this proposed reform of the Labour Code to the Council of Ministers, this Friday to vote to do so as quickly by Parliament .

"We will make the text so that it prevents any abuse in dismissals," Mario Monti promised Thursday night. Time is running for President of the Council who plays his all on this eagerly awaited by reforming the markets and the European Central Bank.

The confederation CGIL, which refused to sign the text and left the negotiating table, called a general strike. The Democratic Party stands for the first time Mario Monti and promises to fight. The ruling coalition, without which Mario Monti would be powerless, threatens to explode.

On the form, Monti reform aims to modernize an Italian Labour Code dating from 1970, accused of holding back growth. On the merits, it addresses two major problems in Italy: on one side, layoffs nearly impossible in large companies, the other an increasing precariousness of work, without nets worthy of the name.

To break this duality of the labor market – which is found also in Spain – Mario Monti wants to facilitate layoffs by offering social protection to many workers who are deprived, while facilitating youth employment.

Conventional termination

Socially, unemployment benefits would become universal and will last 12 months – 18 months for seniors – and will reach 1,119 euros per month, more than today cash advance loans. Paternity leave would be introduced in some industries. And a fund to support older unemployed will be created. For Stefano Libman, professor of labor law at Bocconi University of Milan, this reform has the merit of "the basis for social protection for the millions of workers now have access to coverage generalized social."

To help youth employment, the reform provides for the rationalization of the types of contracts. In quarantine, they will be reduced to eight. Learning becomes the model contract and will last three years. "In the short term, with the crisis, it will inevitably lead to layoffs. But ultimately, this will create a stable job, "says Stefano Libman.

Blocks where the reform is on the right of dismissal, framed by Article 18 of the Labour Code, which prohibits dismissal "without just cause." In fact, Article 18 does not block a score of layoffs a year, but in the minds he became the symbol of the rigidity of the Italian labor market. The government insists the review. It plans to introduce a form of "conventional rupture" in the French which allows to separate from an employee by paying compensation of up to 24 months' salary.

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