Abolition of low-yield taxes (flour tax, duty on sugar added to grape harvests, tax on reproduction equipment, etc.)
Article 26 of the 2019 Finance Act abolishes a series of low-yield taxes and duties, including the flour tax (Art. 1618 septies of the General Tax Code), the cereals tax (Art. 1619), the duty on sugar added to grape harvests (Art. 422), the contribution on precious-metal articles (Art. 527), the taxes on book publishing and on reproduction or printing equipment (Art. 1609 undecies to 1609 quindecies), the tax on holders of hydraulic works of Voies navigables de France and the fixed duty on contributions to companies. Entry into force is staggered between 1 January 2019 and 1 January 2020 (Art. 26, XV).
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the preliminary assessment of the initial bill, the abolition represents a revenue loss of €131m per year for general government (€8m State, €67m social security, €57m other bodies).
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
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
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