New aidIn effectPublic aidNational

Creation of an end-of-business allowance for tobacconists in border departments

Decree No. 2006-471 of 24 April 2006 creates an end-of-business allowance for tobacconists located in a border or similar department whose tobacco deliveries have fallen significantly compared with 2002. It equals three times the net commission and additional commission received in 2002. It is awarded by a joint committee on criteria (share of tobacco in the business, distance to the border, sales trend, the tobacconist's situation, etc.); a tobacconist who accepts it resigns without a successor and the outlet closes permanently.

Measure originators

InitiatorGVT
Thierry Breton
Gouvernement
InitiatorGVT
Renaud Dutreil
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
27 April 2006

Measure impact

Border tobacconists whose sales have fallen sharply since 2002 can stop trading in exchange for an allowance of three times their 2002 net commission and additional commission; their outlet then closes.

Official references

Law number: Décret n° 2006-471 du 24 avril 2006
Official Journal: JORF n° 98 du 26 avril 2006

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
27 April 2006

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur le lendemain de la publication (aucune date propre dans le décret) ; arrêté d'application du même jour.
Completed
26 April 2006

Publication in Official Journal

Publication
Publication du décret n° 2006-471 du 24 avril 2006 au JORF n° 98 du 26 avril 2006.