Parafiscal levies replaced by earmarked taxes for technical centres, farm offices and performing arts bodies

Articles 71 to 77 of the 2003 Amending Finance Act replace parafiscal levies with earmarked taxes from 1 January 2004. Article 71 creates six turnover-based taxes for the development of the furniture (0.14%), leather goods and footwear (0.18%), watchmaking and jewellery (0.20%), clothing (0.07%), mechanical engineering and metal construction (0.073% to 0.195%) and building materials (0.35% for concrete, 0.40% for terracotta) industries. Articles 72 to 77 create taxes earmarked for the technical centre for agricultural produce preservation (0.12% or 0.06%), the fruit and vegetable technical centre, the national cereals office (EUR 0.36 per tonne delivered), OFIMER (0.20% or 0.27%), the national centre for song, variety and jazz and the association supporting private theatre (3.5% of ticket revenue).