Integration of the CSPE into the domestic tax on final electricity consumption
Article 14 of the 2015 amending Finance Act shifts the financing of electricity public service charges onto the electricity excise: the domestic tax on final electricity consumption (TICFE, article 266 quinquies C of the customs code), renamed 'contribution to the electricity public service', now applies regardless of subscribed power (no longer only above 250 kVA). Its rate is set at €22.50/MWh for 2016 and 2017. Reduced rates of €0.5 to €7.5/MWh apply to electro-intensive and hyper-electro-intensive sites and to guided transport (train, metro, tram, cable car, trolleybus).
Measure originators
No official estimate found for this measure.
Measure impact
For a household using 5 MWh a year, the contribution amounts to €112.50 excluding VAT, the same level as the 2016 CSPE. The Government presented the reform as a legal consolidation stabilising electricity taxation, in return for the higher carbon component on fossil fuels.
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