Increase in excise duties on beer
The 2013 Social Security Financing Act raises the specific duty on beer (Article 520 A of the General Tax Code) from €1.38 to €3.60 per hectolitre per degree of alcohol, and from €2.75 to €7.20 for beers above 2.8% ABV. Rates for small independent breweries are also raised to €3.60. The new rates apply from 1 January 2013.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the National Assembly social affairs committee report, the beer duty raised €300 million; the increase was expected to bring in an extra €480 million at unchanged consumption. Adjustments later voted for small breweries reduce this by about €10 million.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP