Reprography levy turned into a tax on reproduction or printing devices: wider base, rate cut to 2.25%

Article 105 of the 2006 supplementary budget act turns the levy on the use of reprography (Article 1609 terdecies of the General Tax Code) into a tax on reproduction or printing devices: its scope, until then limited to reprography equipment, is extended to printing devices such as printers and digital multifunction copiers, and its rate is cut from 3% to 2.25%. The word "levy" is replaced by "tax" in Articles 1609 undecies to 1609 quaterdecies, which allocate the revenue to the Centre national du livre. The article applies from 1 January 2007. According to the Senate report, the wider base outweighs the lower rate and raises revenue by about €14 million.