French electoral scheming and European realities always do not make receipt. Jacques Chirac knows it well but, in 2002, that had not prevented it from promising to the café owners and to restorers a fall of the VAT of 19,6 % to 5,5 %. Almost four years later and at the end of an interminable serial between European Paris and its partners, this engagement of the head of the State will never be held. At least within the European framework. Except improbable blow of theatre Tuesday, at the time of the top of the European Ministers for Finances, the UE will accept ­ like suggested it Friday the Austrian presidency ­ prolonging the reduced rates of VAT in the building "until December 31, 2010" , but will not extend this reduction to the restoration. Called upon reason: "the preceding discussions showed impossibility of reaching an agreement which includes new permanent possibilities for the Member States to apply reduced rates of VAT" , the presidency underlines. A true slap for France.

"Anger". The reaction of the ebullient president of Umih (Union of the trades and industries of hotel trade) was not made wait. "It is beyond anger , ensures André Daguin, with his rocky accent gersois. I am ashamed for France. After the European referendum and the Olympic Games, one sees how one takes to us into account." And to predict a rising in mass of the restorers: "One has carried out them in boat for three years. If they are despaired, one makes them terrorists. When one has nothing any more to lose, one dares all and we do not have anything any more to lose." "If the government does not impose the VAT onreduced rate, in 2007, it is finished" , adds it.

Subsidiarity. A track, that the Elysium does not exclude, would consist in resorting to a "Franco-French" solution by applying the famous principle of subsidiarity. Considering that its decision to lower the VAT to 5,5 % does not affect the European market, France could decide to free itself from the rules of the UE and the principles which it always defended on the harmonization of the tax policies. A decision which would make it possible to Jacques Chirac to hold his promise of countryside but which could also cause a European crisis. With with the key the risk for France of a judgment by the Court of Justice European... and the obligation to have to refund the loss of earnings VAT.

For Andre Daguin, the risk would be tiny. "When the rate reduces was applied to the building, there was not of recourse. There, it is similar: it is enough to say that it applies in France on 1 next March and one waits. It is not Germany, only against 24 other countries, which will make its law!"

Barroso In Paris. Before coming to an entry in dissidence of France in the name of the principle of subsidiarity, Chirac will have as of Monday, at the time of the Franco-German top of Versailles, a serious explanation on the subject with the chancelière Merkel, and will try to tear off its support to him. President of the Commission, Manual Barroso, will be, him, Tuesday in Paris vis-a-vis the French deputies, for a meeting of questions which promises to be animated.

Remain that this reverse should not pain Bercy too much: the reduction to 5,5 % of the VAT in the restoration represents a loss of earnings evaluated to 3 billion euros per annum. With such a hole in the cases of the State, the Minister for Finance would have great difficulty to hold the promises of the budget 2006.