Increase in civil aviation tax rates
Article 54 of the 2010 Finance Act raises the rates of the civil aviation tax (Article 302 bis K of the General Tax Code), unchanged since 2006. The rate per boarding passenger rises from €3.92 to €4.11 for destinations in France, the European Economic Area and Switzerland, and from €7.04 to €7.38 for other destinations. The rate per tonne of freight or mail rises from €1.17 to €1.23. The new rates apply from 1 January 2010. They were changed later.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Airlines pay about 5% more per passenger and per tonne of freight departing from France, an amount usually passed on in ticket prices. According to the Senate general report, the proposed increase was expected to raise tax revenue by €15.9 million, of which €12.7 million for the civil aviation supplementary budget.
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
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)
Council of Ministers
Validation interne