Creation of the 2% sustainable fishing contribution ('fish tax')
Article 60 of the 2007 amending finance law created a 2% tax on the pre-tax amount of retail sales in mainland France of fish, crustaceans, molluscs and other marine invertebrates, and of food products containing more than 30% of them (Article 302 bis KF of the General Tax Code). Oysters and mussels are excluded. The tax is due by sellers whose previous-year turnover exceeds the first threshold of the simplified regime (€763,000 in 2008).
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Concerns supermarkets and fishmongers above the turnover threshold, and indirectly seafood consumers, from 1 January 2008 to 31 December 2011. Revenue was estimated at €70-80 million a year.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)