France puts betting and sugary-drinks levies on standard collection rules

The Code général des impôts moves three gambling and drinks levies onto the standard collection machinery of the code des impositions sur les biens et services (CIBS)Legifrance and brings the maritime passenger tax for protected natural areas under the State's 2.5% assessment and collection chargeLegifrance. The redevance on online horse-racing bets is now set in article 1609 tertriciesLegifrance, the sugary-drinks and sweetened-drinks contributions carry new collection paragraphs in articles 1613 ter and 1613 quaterLegifrance, and article 1647 VII 3° adds the L. 423-47 sea-passenger tax to the 2.5% levy listLegifrance.

Licensed online horse-betting operators pay the redevanceLegifrance on the gross gaming product of article 302 bis ZJ, from bets on races run by French racing companies, to fund the public-service missions of the loi du 2 juin 1891. The rate is set by decree between 22% and 31%Legifrance, and exigibility arises when the event or events underlying the bet take place. The levy is now constatée under CIBS article L. 161-1, by declaration on terms set by decreeLegifrance, and CIBS article L. 180-1 governs control, recovery, sanctions and litigation. The yield goes to the sociétés-mères, split between trot and galop in proportion to the stakes on each speciality, each keeping separate accounts.

First deliverers of sugary drinks under article 1613 ter — NC 2009 and NC 2202 beverages with added sugars in retail or ready-to-drink containers, excluding infant and growth milks, enteral nutrition and qualifying soya drinks — pay €4.07 per hectolitre below 5 kg of added sugar per hectolitre, €21.38 between 5 and 8 kg, and €35.63 above 8 kg, indexed yearly on prices excluding tobacco. Export deliveries are exempt and deliveries for export can move under suspension against a duplicate attestation; if the goods are diverted, the contribution falls due from the acquirer. Collection now follows CIBS articles L. 161-1, L. 171-1 and L. 171-2Legifrance, payment on filing, with L. 180-1 applying. Redevables keep monthly records of volumes per tariff, exemptions, suspensions and undelivered goods for the administration, must prove that untaxed sugars in taxed products are not added sugars or pay the difference, and non-established liable persons — including suspension acquirers — are subject to the fiscal-representation obligation of livre Ier, titre V, chapitre II of the CIBSLegifrance, with the representative meeting every obligation. The yield goes to the branch of article L. 722-8 of the code rural et de la pêche maritime.

The non-alcoholic drinks contribution of article 1613 quater — €0.54 per hectolitre for waters and specified packaged drinks, €4.50 or €6 per hectolitre for synthetic-sweetener products by dosage, with the same yearly indexation — moves to the same machinery: constatation under L. 161-1, payment on filing, L. 180-1 control and recovery, monthly records held for the administration, the A-to-C duties extended to suspension acquirers, and the fiscal-representation obligationLegifrance. Its yield follows the same allocation, save the L. 731-3 4° bis rural-code share.

Carriers to protected natural areas remain redevables of the sea-passenger tax of 6.542% of the pre-VAT price, capped per passenger and indexed, halved for later same-day boardings and not due for home or workplace journeys; the State now retains 2.5% of the sums recovered for assessment and collection costsLegifrance. Legal basis: articles 1609 tertricies, 1613 ter V and VI, 1613 quater V and VI, and 1647 VII 3° of the Code général des impôts, and articles L. 152-5, L. 161-1, L. 171-1, L. 171-2, L. 180-1 and L. 423-47 to L. 423-56 of the code des impositions sur les biens et servicesLegifrance.