€50 contribution to bring a court case
Mandatory €50 stamp duty for filing any claim before the tribunal judiciaire (civil court), the tribunal de proximité (local court) or the conseil de prud'hommes (employment tribunal).
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
€50 tax stamp to bring a case before the civil court, local court or employment tribunal. Paid online when filing. One month to regularise, after which the claim is inadmissible. A single contribution per case (no duplication for successive proceedings before the same court). Reintroduction of Article 1635 bis Q of the CGI (General Tax Code), repealed in 2014.
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
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
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)