New tax on sales of plant protection products to fund ANSES
The second 2014 amending finance act created an annual tax payable by holders of marketing authorisations or parallel trade permits for plant protection products, based on their sales in France in the previous year, with a rate capped at 0.3%. The order of 27 March 2015 set the rate at 0.2% of turnover (0.1% for biocontrol products) from 1 April 2015. The revenue goes to the national health safety agency (ANSES) to fund phytopharmacovigilance.
Measure originators
No official estimate found for this measure.
Measure impact
Companies holding marketing authorisations for plant protection products, with return and payment due by 31 May each year. The revenue funds the ANSES phytopharmacovigilance scheme. The ceiling was raised to 3.5% in 2020 (existing entry).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
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
Joint committee
Désaccord éventuel
Debate and vote
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