Creation of the contribution on drinks with added sugar (€7.16/hl)
Article 26 of the 2012 Finance Act creates a contribution on drinks and liquid preparations containing added sugar (Article 1613 ter of the General Tax Code), payable by manufacturers established in France, importers and intra-EU purchasers. It is set at €7.16 per hectolitre, uprated each year from 1 January 2013 in line with inflation. Infant formula, follow-on milk and enteral nutrition products are excluded. Half of the revenue goes to health insurance. The contribution was replaced by a progressive scale based on sugar content from 1 July 2018.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Sodas and other sugary drinks bear a tax of about 7 cents per litre, generally passed on in the retail price. According to the Senate finance committee report, the expected revenue is €240 million, of which €120 million for the State.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
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)
Council of Ministers
Validation interne