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
No official estimate found for this measure.
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
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue