Creation of a 5.6% social contribution on the turnover of licensed tobacco suppliers

Article 28 of the 2017 social security financing act creates a social contribution payable by licensed suppliers of manufactured tobacco (Articles L. 137-27 to L. 137-29 of the Social Security Code), at 5.6% of their turnover in mainland France and the overseas departments, net of the tobacconists' margin and excise duty. Revenue goes to a tobacco prevention fund set up within the national health insurance fund (CNAMTS). The Constitutional Council struck down section II of the article, which regulated passing the contribution on to producers (decision no. 2016-742 DC).