Tax increaseEndedVAT and consumption taxesNational

Higher television services tax for high-definition and mobile TV channels

Article 36 of the Act on the modernisation of audiovisual broadcasting and the television of the future supplements Article 302 bis KC of the General Tax Code, which levies the tax on television services allocated to support for film and audiovisual production (support account managed by the National Cinema Centre). The tax rates are increased by 0.2 point for television services broadcast in high definition and by 0.1 point for those broadcast as personal mobile television.

Measure originators

InitiatorGVT
Renaud Donnedieu de Vabres
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
8 March 2007

Measure impact

Publishers of channels broadcast in high definition or personal mobile television pay a slightly higher rate in return for the new frequencies allocated; the surplus funds audiovisual and film production. The effect depends on when these services launch. No official estimate found.

Official references

Law number: Loi n° 2007-309 du 5 mars 2007 (télévision du futur), art. 36
Official Journal: JORF du 7 mars 2007

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
8 March 2007

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur au lendemain de la publication de la loi au JO du 7 mars 2007, faute de date propre ; application effective aux services diffusés en haute définition ou en télévision mobile personnelle.
Completed
5 March 2007

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2007-309 du 5 mars 2007 relative à la modernisation de la diffusion audiovisuelle et à la télévision du futur, publiée au JORF du 7 mars 2007.