Sugary drinks levy: enteral nutrition products and soy drinks excluded
The 2015 Social Security Financing Act excludes from the levy on drinks containing added sugar (General Tax Code, article 1613 ter) enteral nutrition products for sick people and soy-based drinks containing at least 2.9% soy protein, alongside infant milks already excluded. The revenue loss for social security is offset by an additional tax on tobacco duties.
Measure originators
No official estimate found for this measure.
Measure impact
Manufacturers and importers of enteral nutrition products for patients and of high-protein soy drinks no longer pay the sugary drinks levy. The article sets no specific start date; it applies from the entry into force of the act.
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
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle