Overhaul of tobacco taxation: excise duty and minimum charges raised in January and July 2013
The 2013 Social Security Financing Act rewrites Articles 575 and 575 A of the General Tax Code. Tobacco excise duty is now based on a normal rate and a specific rate applied to a reference price class. For cigarettes, these rates are set at 64.25% and 12.5% on 1 January 2013, then at 64.7% and 15% on 1 July 2013; the normal rate for rolling tobacco rises from 60% to 62% on 1 July. The minimum charges are set at €195 per 1,000 cigarettes and €125 per kilogram of rolling tobacco.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The measure aims to raise tobacco prices as part of public health policy. According to the National Assembly social affairs committee report, the expected extra yield was €125 million in 2013, mainly allocated to health insurance. The scale was changed again in 2014.
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
National Assembly has the final say
Si échec CMP