Excise duty on alcohol not due on stolen products
Article 49 of Law No. 2026-796 of 18 August 2026 on the urgent protection and sovereignty of agriculture amends Article L. 313-37 of the Code of taxes on goods and services: excise duty on alcohol and alcoholic beverages is not due when a product is permanently lost following a theft duly recorded and reported during the reference year, unless conclusive evidence shows fraud, gross negligence or a clear breach of the taxpayer's surveillance and security obligations.
Measure originators
No official estimate found for this measure.
Measure impact
Authorised warehousekeepers (producers, merchants and storers of alcohol) who are victims of theft no longer pay excise duty on stolen quantities, provided the theft is recorded and reported within the year. According to the amendment that created the article, the duties claimed could exceed €2,500 per hectolitre of pure alcohol.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Joint committee
Désaccord éventuel
Debate and vote
Committee examination
Amendements