Reduced electricity tax rates for data centres and airports
The 2019 Finance Act creates two reduced rates of the domestic tax on final electricity consumption (TICFE). Data storage centres pay €12 per megawatt-hour on the share of their annual consumption above one gigawatt-hour, provided they consume at least 1 kWh per euro of value added. Operators of airports open to public air traffic whose consumption exceeds 222 Wh per euro of value added pay €7.5 per megawatt-hour.
Measure originators
No official estimate found for this measure.
Measure impact
Affects operators of electricity-intensive data centres and public airports: their electricity tax is reduced for supplies from 1 January 2019.
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
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