Pharmaceutical company levies: 1.76% rate for 2006 and safeguard clause on hospital-dispensed medicines

Article 21 of the 2006 Social Security Financing Act sets, as an exceptional measure, the rate of the contribution owed by companies marketing medicinal products on their turnover (Article L. 245-6 of the Social Security Code) at 1.76% for 2006. It also creates, in Article L. 138-10, a second safeguard contribution owed by companies without an agreement with the Economic Committee for Health Products when their turnover on medicines dispensed by hospital pharmacies to outpatients (excluding orphan drugs) grows faster than the national health insurance spending target; it applies for the first time to the contribution owed for 2005. The article excludes certain orphan drugs from the turnover contribution base and lowers a threshold of the contribution on promotion expenses (Article L. 245-5-2) from €100,000 to €50,000.