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From age 18, your child is in principle taxed personally. If he can not maintain himself needs, you can deduct from your income as child support, up to € 5,698 for the year 2011 (Box 6 EL, page 4 of the return). If he still lives at home, you can evaluate flat spending on food and accommodation at € 3,359 and deduct the other expenses you can justify (health, clothing …). Your child will not pay as much tax he has no other income, since the amount of child support remains below the threshold for taxation of a single. If a student job, his wages are, moreover, exempt from tax in the annual limit of € 4,104. The deduction of such support will provide a tax savings varies the tax rate applied to the highest bracket of your income. The maximum saving will be achieved if you reach the portion taxed at a rate of 41%. Then you will save € 2,336 (5,698 × 41%).

The selection criteria

If your child is under 21 or under 25 if a student, you can opt for its attachment to your tax home rather than deduct alimony (then fill part D, page 2). With the key, an additional half-share of family quotient, or a hand if you are at least three dependent children. This tax saving is also, capped and can not exceed € 2336. But you get along with other benefits such as, for example, a tax reduction of € 183 tuition if a student. Especially, the incorporation of your child you will get relief from your tax home, and will play in your favor for the benefits set according to the family income (spending cap of some tax cuts, cap amount of local taxes …). In return, you will be taxed on income earned by your child (his wages are exempt, however, a limit of € 4,104). For all these reasons, there is usually more advantageous to attach a child rather than deduct alimony, unless it affects important personal incomes.

Finally, note that if your child has celebrated his 18th birthday in 2011, you can count on support for the entire year, declaring all income earned in the year. If you do not attach to your home, you can deduct, as alimony, the payments made after his majority but you will lose the additional half-share for the entire year.

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Never a newly elected president will have faced a complex situation on the unemployment front. It goes back no less than thirteen years ago to find indicators also deteriorated. The unemployment rate is nearly 10% again of the workforce, nearly one in four is unemployed, the long-term unemployed (unemployed for more than a year) adjoining 40% of registered employment center and length of unemployment has jumped nearly 20% since the crisis began, to 464 days.

Main reason: while the labor force grows, France does not create enough jobs. In contrast, the number of available positions in the economy has shrunk by 200,000 even in the last five years, a first in the Fifth Republic.

The crisis is obviously much. Nevertheless, not a head of state had signed a mandate with a negative balance. Even François Mitterrand, whose first seven were deadly with the disappearance of entire job in the steel and textiles, the odometer showed 56,300 designs in 1988.

Francois Hollande, who "give a year" to reverse the unemployment curve, in any case will be hard pressed to meet its commitment without a boost – very speculative at this stage – growth. According to the latest available forecasts of Unedic (UI), the number of job seekers expected to grow by 214,000 this year – and so cheerfully exceed the symbolic threshold of 3 million unemployed registered at employment center Class A – and the number of jobs fall by 123,000 merchants payday advance low fees.

"The year 2013, however, should be better on the employment front, predicts the new tenant of the Elysee, by improving the international situation, but also with our first steps." … ….. 100,000 jobs for the future

Among them, is a classic: the "social treatment" of unemployment. In other words, subsidized jobs. The next few weeks, 100,000 "jobs of the future" must be created in neighborhoods (50,000 more will follow on the remainder of the quinquennium). This is a version of "makeover" of jobs for young Martine Aubry: odd jobs for five years in associations or local authorities, publicly funded.

Francois Hollande also intends to create 500,000 contracts generation during his tenure. The idea, intellectually attractive but criticized for its windfall, is to link the hiring of a youth to remain in the employment of a senior until he can retire at full rate, both jobs are exempt from charges.  

The president-elect has also promised to strengthen the means to improve employment center to help the unemployed and plan to launch a green renovation of housing could create tens of thousands of jobs.

Finally, to stop the "stock layoffs," he intends to make it more expensive, give employees new ways to challenge them in court and force the relocation of businesses dedicated to repaying public aid.

Benetton where history repeated scandals. There are a few more months, in November 2011, the Italian firm made history again by launching it's ad campaign "UnHate", featuring heads of state kissing.

Alessandro Benetton, son and heir to his wife in 2006 in Venice.

It is not yet the big night for the property market but the trend reversal is confirmed. After the Chamber of Notaries of Paris-Ile de France is now the turn of the network of estate agents Century 21 noted a decline in house prices in Paris, as in the rest of France in 2011. Late last year, the former property prices had already declined in the Paris region but not yet in the capital.

But prices fell relatively little, yet after record highs in recent years. Thus, between the second half of 2011 and first quarter 2012, the average price per square meter of goods sold by Century 21 declined only 2.1% in 2578 euros/m2 average in France. The movement is even more tenuous in Paris, with a fall in prices of only 0.1%. A figure in line with the finding of the Chamber of Notaries of Paris-Ile de France which reported a decline in late March from 0.36% in house prices in Paris three months 8340 euros per meter square on average between November and January.

However, the number of home transactions performed by the network of estate agents Century 21 in France fell by 11.4% between the first quarters 2011 and 2012. This drop is even higher in Ile-de-France (-15.5%) and Paris (-17.4%). And for all of 2012, the president of Century 21 Laurent Vimont expects a decline over one year from 15% to 20% for the entire market of home transactions.

The expert, however, expected a price maintenance the same as in 2011. "You leave the frenzy and we return to reason. But the decline is not sustainable because demand is strong, "says this actor's real estate market.

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Click on the thumbnail to enlarge the graphic

The end of the euro in a diagram, seen by Hermans Hurre

Global consumption of wine is finding colors in 2011. It increases from 0.7% to 241.9 million hectoliters (hl). She stopped and started a downward cycle since 2007. "It seems that the worst is behind us. This does not mean that an immediate return to pre-crisis growth is confirmed, relativizes Federico Castellucci, Director General of the International Organisation of Vine and Wine (OIV). In addition to unfavorable economic factors, changes in consumption patterns continue to see recovery in the major producing countries, such as the EU. "Indeed, European consumers now favor quality over quantity. This, however, are the Americans and Chinese who support sales.

47.4 liters per capita in France

In detail, the world's largest market, that is to say the EU wine consumption fell by nearly one million hectoliters last year, mainly due to degradation economic conditions in countries of this area and a change in customer behavior. Italian consumption shows a sharp decline of around 1.6 million hl (- 6.3%), as Spain and Britain, but to a lesser extent. Germany, meanwhile, has stagnated.

Only exception in this bleak picture: French consumption increases significantly (3.5%), almost 30 million hl. This increase is explained by massive purchases of wine last year on French territory by foreign tourists. But the OIV can not be quantified precisely. Single index, consumption rises officially in France to 47.4 liters per capita. Net purchases of tourism, it would be some 40 liters per person, a level close to that of Italy to 37.4 liters.

French cognac and champagne appreciated

For their part, the United States, second world market volume, estimated to have grown 0.9 hl (nearly triple the 2009 and 2010) and 28.5 Mhl approach. Americans like French cognac and champagne. Example: for the Charente house Courvoisier, "remains our largest market outside the U.S. where we sell 48.5 million bottles of brandy a year, or nearly 30% of our annual exports," said its president, Patrick Pinet.

China also exports have increased with the increasing popularity of a population easier for wine products. "Since 2001, exports of French wine and spirits increased by 3700%, three quarters of which relate to the claret and brandy," says Nicolas Ozanam, Delegate General for CFTS (Federations of exports of wines and spirits).

Result, world trade in wine in 2011 reached over $ 103.5 million hl, up 7.9%.

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This is the latest find from Danone to encourage Parisians to drink mineral water and prevent them drop out in favor of tap water. Since Monday, the group delivers home bottles of Evian, Badoit, Volvic, and Salvetat Taillefine. After ordering on the site evianchezvous.com, customers are delivered in 48 hours. A free service from 15 euros purchase.

After two years of testing in the fifteenth arrondissement of Paris, Danone extends this service to all of the capital and four nearby municipalities: Issy-les-Moulineaux, Boulogne, Neuilly and Levallois. "For most consumers, bear packs of water is the main obstacle to the purchase, said Frédéric Guichard, Chief Marketing Officer of Danone Waters France. Families who have tested delivery increased significantly their consumption, even if they were not necessarily repeat customers or regular customers of e-commerce. "

The average order of products offered "prices of supermarkets in Paris" is 20 euros, an amount equal to 36 bottles of Evian. Service direct sales, that is "complementary" shopping and home delivery offers existing (Hooray Telemarket, monoprix.fr …), should be profitable next year.

"Evianchezvous is only one example of our commitment to continually reinvent our business, assures Veronica Penchienati, CEO of Danone Waters France. Our product does not change, except for a few flavors, and we must therefore stimulate the market otherwise. "

The price of tap water highly competitive

After several years of decline, including a sharp drop of 6% in 2007 and 2008, the market for bottled water is rising again since 2010. Last year growth was 2.8% by volume, more performance due to the efforts of different actors as the weather, ensures Danone. "Among us alone, investments have increased by about 5% annually since 2008," said the leader.

Danone Eaux France, second largest in volume behind Nestlé (Vittel, Contrex, Perrier, San Pellegrino …), estimated to reap the benefits of its strategy to reconcile the French with mineral water. Last year, the worldwide turnover of the cluster (15% of the group's activity) increased by 15.7%, and "about 5%" in France. "All brands have seen sales growth in supermarkets, such as restoration," said Veronique Penchienati.

To continue to attract consumers this year and thus consolidate its leading position in value, both in restaurants and stores for Evian and Badoit in restaurants, bottles of two brands were redesigned. At a price of 4 euros per pack of 6 bottles of Badoit and about 3 euros for Evian, the danger of a consumer arbitration in favor of tap water, however, grows with the crisis. "The price increase will be less than 1%, against 2% in 2010," says Veronique Penchienati, convinced of the impact of marketing events and promotions, which will remain at a high level.

Emotion in the small world gourmet London. The butcher star Selfridges was fired this week. Jack O'Shea is accused of selling illegally for two years from foie gras to a handful of happy few. Since 2009, chefs and gourmets introduced him well passed their orders, under the code name of "French net." His store is hosted within the Selfridges food hall.

Gold chain, under pressure from animal welfare leagues, had banned the sale of this pride of French cuisine. The former James Bond actor Roger Moore, in 2009 had even financed a poster on Oxford Street, opposite Selfridges, to denounce the cruelty of force-feeding practices.

Jack O'Shea, representing the eighth generation of a line of butchers in the Irish province of Tipperary, was caught selling illegal, two days before Christmas fast cash. Journalists jokingly filmed it with his clients on contraband trade. The penalty eventually fell. The employment contract of gourmet butcher ended Thursday, Selfridges arguing breaches of hygiene rules, according to The Independent.

Award winning professional awards by Jack O'Shea is expected to rebound. He is regarded in Britain as a leading specialist meat and already owns a famous restaurant in Brussels.

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In these turbulent markets of the European debt, the U.S. Treasury arouse the envy of mafia networks. Italian justice has thus enter false vouchers worth 6,000 billion dollars in three closely guarded vaults in Switzerland.

The seizure follows an investigation launched on mafia clans in the area of ​​Vulture-Melfese, in the Basilicata region (south), said the prosecutor of the court of the city, Giovanni Colangelo. The investigation to uncover "an international network of such securities with persons involved in many countries," said the magistrate. This is "the largest ever launched in this type of investigation." Eight people have so far been arrested in Italy.

Hong Kong to Zurich

According to the magistrate, the safes containing the good have been shipped from Hong Kong to Zurich in 2007. The network would have sought to place the fake title until last January, in emerging countries or banks. Experts from the U.S. central bank (Fed) and the U.S. Embassy in Rome, who examined these false titles, felt that much of them was of excellent quality counterfeits.

The other trick was to make good dating from 1934 and place them in safes, each holding an infringement of the Treaty of Versailles of 1919. Control cases, network members could well justify the presence of this huge amount of money as part of financial exchanges between the powers that won World War.

"The operations of counterfeit securities, moving boxes from Hong Kong to Switzerland, traveling worldwide members of this network have a huge cost and we therefore believe that the interests behind this case are at a high level" , he said.

According to the prosecution of Potenza, other bills could still be hidden. Italy is also customary to the practice. In September 2009, the country's authorities had seized fake U.S. treasury bonds worth 116 billion dollars found in a package at the airport of Milan-Malpensa and arrested two Filipinos involved in this case. These fake bills were also dated 1934. In June of that year, the Italian financial police had arrested two Japanese on the border between Italy and Switzerland who had hidden in fake U.S. bonds totaling $ 134 billion, in the double bottom of a suitcase.

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The Minister of Labour has acknowledged Sunday that all the experts were predicting for weeks: the goal set before the summer, to reach an unemployment rate of 9% at the end of the year is abandoned, postponed indefinitely even die because of the sharp decline observed for some time on the job market. For two reasons. Not only the number of unemployed who registered in the past five months employment center jumped from 111,400 in Class A (job seekers have not worked at all) and 136,700 in ABC (including those who have been active reduced).

Simplify the short-

But Xavier Bertrand has also confirmed that the figures for the newly unemployed at the end of October 2011, published Monday, "will not be good." Will not like those last two months of 2011, "because of a crisis that continues and intensifies at times on the ground"."There are 20,000 job seekers that could quickly get out of unemployment," promises Xavier Bertrand, who still intends to require companies subcontracting work, including automotive, better take into account the consequences of their choices on the activity and the use of subcontractors.

Themes of the presidential campaign

The Minister of Labour will also make an order to "simplify the mechanisms of short" made in 2008 in order to "keep the company employees rather than fire them, and train them." Xavier Bertrand also wants to up "for a permanent interim" to secure their jobs.

In the medium term, the Minister of Labour also suggests some topics that should find their place in the presidential campaign.