Extension to 2010 of the tax credit for farmers' holiday replacement costs
Article 92 of the 2010 Finance Act extends by one year, until 31 December 2010, the tax credit granted to farmers whose activity requires a daily presence for the costs of being replaced during their holidays (Article 200 undecies of the General Tax Code). The National Assembly had proposed a three-year extension; the Senate reduced it to one year. The 2011 Finance Act then extended it until 2012.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Farmers who are replaced during their holidays in 2010 keep the tax credit. According to the agriculture ministry, cited by the Senate general report, the credit represents a tax expenditure of around €10 million a year.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Joint committee
DĂ©saccord Ă©ventuel
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