50% surcharge on the retail floor-space tax (TASCOM) for stores over 2,500 m²
The second 2014 amending finance act increased by 50% the retail floor-space tax (TASCOM) due by establishments with a sales area above 2,500 m². The surcharge applies after the existing 30% increase where relevant and before any adjustment decided by the inter-municipal body; its revenue goes to the State budget.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Large retail stores with a sales area above 2,500 m², from tax due for 2015. According to the Senate general rapporteur, the measure was expected to raise about €200m a year for the State.
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
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