Additional tax half-share for veterans granted from age 74 instead of 75
Article 4 of the 2016 Finance Act lowers from 75 to 74 the age from which veterans holding the combatant's card or a military disability pension, and their widows, receive an additional half-share of family quotient (article 195 of the general tax code). The measure, which stems from a parliamentary amendment, applies from the taxation of 2015 income.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Veterans aged 74 (notably from the Algerian war) receive the half-share one year earlier. The Government, which opposed the amendment, estimated its cost at €44 million, according to the Senate finance committee report.
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
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 Ă©chec CMP
Council of Ministers
Validation interne