Annual 0.12% levy on the turnover of hotels and restaurants
Article 22 of the Act of 22 July 2009 creates an annual levy on sales of food for on-premises consumption or takeaway made in metropolitan France by accommodation establishments and by catering establishments for which this is the main activity, excluding company canteens. It equals 0.12% of the portion of the previous year's turnover excluding VAT above €200,000 and is not collected below €50. It applies to amounts collected between 1 July 2009 and 30 June 2012 and funds the restaurant modernisation fund managed by OSEO.
Measure originators
No official estimate found for this measure.
Measure impact
Hotels and restaurants in metropolitan France with catering turnover above €200,000 pay 0.12% of the portion above that threshold, with the March or first-quarter VAT return. The proceeds fund the restaurant modernisation fund until 30 June 2012.
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
Debate and vote
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)