Increase in the tax on electronic communications operators' services (TOCE) from 0.9% to 1.3%
Article 48 of the 2016 Finance Act raises the rate of the tax on services provided by electronic communications operators (article 302 bis KH of the general tax code) from 0.9% to 1.3%, applicable to subscriptions and other sums paid by users from 1 January 2016. A share of the tax revenue, set at €140.5 million a year, is allocated to France Télévisions.
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 Senate general rapporteur, the 0.4-point increase represents an additional levy of around €100 million a year on operators, which may be passed on to subscribers' bills. 2016 instalments of the tax are increased by 44%.
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 échec CMP
Council of Ministers
Validation interne