Question 10096 — taxes and duties

Summary

Mr. Hubert Ott draws the attention of the Minister of Culture to State funding of preventive archaeology. Since 2016, the cumulative revenue from the preventive archeology tax and fee (TAP/RAP) is no longer allocated directly to preventive archeology and is paid into the general state budget. However, for several years, these products have structurally exceeded the expenditure made by the State in this area. The gap between the sums collected and the expenditure actually re-injected into this public policy is estimated at around 30 million euros per year. This situation is all the more questionable since rural municipalities, often faced with specific budgetary fragility, do not always see their needs sufficiently taken into account by the National Preventive Archeology Fund (FNAP). In addition, local authorities which have chosen to equip themselves with authorized archaeological services, struggle to benefit from support commensurate with their missions. Finally, the contraction in credits allocated to Inrap may lead to difficulties in ensuring, within appropriate deadlines, the diagnostics prescribed by the State are carried out. However, this tension appears paradoxical while the tax and the preventive archeology fee, backed by the development tax, are undergoing dynamic development. In order to secure and energize this essential public policy, it seems coherent to reestablish a strict allocation of tax revenues from the TAP/RAP to the missions devoted to preventive archeology and to establish an indexing mechanism on the construction cost index, like the development tax to which this tax is attached. Such a mechanism would ensure sustainably the resources of the FNAP, Inrap and the archaeological services of local authorities and to ensure better responsiveness as well as increased processing of files. Also, he asks him if the Government intends to modify the current system so that all of the tax revenue collected by the TAP/RAP is effectively and obligatorily allocated to preventive archeology missions, in accordance with the objective even this taxation.

Machine translation from French. The official text remains authoritative.

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