Tax increaseIn effectVehicle taxationNational
Annual tax on air pollutants
Replacement of the age-based tax (passenger vehicles over 10 years old held by companies) with a tax on air pollutant emissions (nitrogen oxides and particulates), adjusted according to engine type and Euro standards
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2024
Measure impact
Replaces the age-based tax with a pollution-based tax for petrol/diesel vehicles over 10 years old.
Official references
Law number: Code des impositions sur les biens et services (Articles L421-133 à L421-144)
Sources
29 December 2023
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
5 / 5 steps
Completed
Publication in Official Journal
Phase 2 – Ordinance
Ordinance 2021-1843 publication 29 December 2021. TAPA created.
Completed
Immediate application
Phase 2 – Ordinance
Ordonnance provisoire
TAPA effective 1 January 2022.
Completed
President of the Republic signature
Promulgation
Publication au Journal officiel
LOI 2023-1322 promulgation 29 December 2023. Modifies TAPA.
Completed
Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
LOI 2023-1322 modifications effective 1 January 2024.
Completed
1 January 2019Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur de la TAPA remplaçant la TGAP Air