2014 car malus: triggered from 131 g CO2/km with a ceiling raised to €8,000
Article 54 of the 2014 Finance Act replaced the scale of the malus (additional tax on registration certificates, Article 1011 bis of the General Tax Code). For cars with a CO2 rating, the tax applies from 131 g/km (€150) instead of 136 g/km (€100) in 2013, rising in bands to €8,000 above 200 g/km (€6,000 in 2013). The scale based on fiscal horsepower was also raised, from €1,500 (6 to 7 hp) to €8,000 (over 16 hp). It applies to vehicles registered from 1 January 2014.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Buyers of new cars emitting more than 130 g CO2/km: from €150 (131 to 135 g/km) to €8,000 (over 200 g/km). The prior impact assessment estimated the additional revenue at €103m in 2014, intended to bring the bonus-malus scheme closer to balance.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne