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French Court Annuls Energy Drink Tax

by Ulrika Lomas, Tax-News.com, Brussels

17 December 2012


The French constitutional court has recently validated most of the government’s 2013 social security finance law (LFSS), although it has annulled the planned tax on energy drinks.

Adopted by the French parliament on December 3, the 2013 LFSS provided for plans to institute a specific tax of EUR50 (USD65.8) per hectolitre on energy drinks containing at least 0.22 grams of caffeine per liter or 0.3 grams of taurine per liter.

However, the constitutional court ruled that article 25 of the LFSS was "contrary to the constitution." The court said that although it was intended to combat alcoholic consumption amongst young people in France, the provision taxed certain non alcoholic drinks, without any "objective or rational criteria" related to the ultimate purpose.

France’s 2013 social security finance law provides for around EUR5bn in additional tax revenues and for savings totaling around EUR2bn

Defending the bill, the French Socialists highlighted the fact that the measures are designed “"to redress the public accounts and to improve the health" of individuals in France.

Among the most emblematic measures contained in the LFSS are plans to impose an "additional solidarity contribution" of 0.3% on taxable retirement pensions, to increase the taxes on tobacco and to raise the excise duty on beer.

The government plans to allocate a further EUR2bn to hospital budgets.

The LFSS 2013 is designed to assure a "dignified retirement" for all individuals in France, to facilitate access to care for all, to support families and to protect employees.

TAGS: individuals | court | tax | pensions | public health | law | retirement | budget | excise duty | food | social security | France

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