Transport levy: new exemption criteria for public-interest associations and foundations
The amending finance act of 8 August 2014 replaces the transport levy exemption granted to recognised public-interest foundations and associations "whose activity is of a social nature" with an automatic exemption subject to statutory criteria: a main activity of supporting vulnerable people or of popular education, plus at least one condition among free or near-free services, funding mainly through grants, or an activity carried out mainly by volunteers. Transport authorities may also exempt, by decision of their council, other public-interest associations and foundations pursuing social or cohesion goals.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to recognised public-interest foundations and associations with at least ten employees (the transport levy threshold at the time). Those meeting the statutory criteria remain exempt by law; others may be exempted by the transport authority through a decision taken before 1 October for the following year (before 1 November 2014 for 2015), valid for three years. Pay from 1 January 2015.
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