Entry into force of the Code of taxes on goods and services (recodification of excise duties)
Ordinance 2021-1843 of 22 December 2021, adopted under Article 184 of the 2020 finance law, creates the legislative part of the Code of taxes on goods and services (CIBS), which brings together the rules on excise duties and other taxes on goods and services previously spread across several texts, and transposes various EU rules. It enters into force on 1 January 2022, with a few exceptions. The domestic tax on final electricity consumption becomes the excise duty on electricity. Decree 2021-1914 of 30 December 2021 sets out its application.
Measure originators
European origin
EUNo official estimate found for this measure.
Measure impact
Concerns those liable for excise duties (electricity, energy, and gradually the other taxes brought into the code). The recodification is designed to leave the law essentially unchanged: it alters the presentation and some procedures, not the general level of taxation.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Immediate application
Ordonnance provisoire