Abolition of the car tax disc for companies

Article 14 of the 2006 Finance Act repeals Articles 1599 C to 1599 K of the General Tax Code on the differential tax on motor vehicles, known as the vignette, which was still due only by legal entities. The abolition applies from the tax period starting on 1 December 2006; the period starting on 1 December 2005 is therefore the last one. The revenue collected in 2006 goes to the State budget, and départements receive an additional share of the insurance contract tax as compensation. The abolition is linked to the reform of the company car tax in the same article.