Question 11752 — taxes and duties

Summary

Mr. Saïd Ahamada questions the Minister of Action and Public Accounts on the recovery of the annual francization and navigation fee (DAFN). During a hearing, as part of his duties as special rapporteur for the maritime affairs and ports budget, it was clarified by the maritime affairs department of the Ministry of Ecological and Inclusive Transition that a reflection on a reform of the DAFN had been initiated. In a press kit on the mobility law, published in July 2018, the Ministry of Ecological and Inclusive Transition specifies that "for maritime pleasure fleets", a "reflection [is] underway to green the DAFN to advantage electric ships over ships running on gasoline or diesel". Also, he asks him to kindly indicate the avenues of reform envisaged, whether for example a modification of the calculation method or the dematerialization of the recovery procedure. Furthermore, he would like to know why, from 2014, the DAFN product has been on a downward trajectory. In 2019, its yield could in fact approach 35 million euros, before falling below this amount in 2020. This drop in revenue seems worrying in that it calls into question the financing model of the Coastal Conservatory, main agency responsible for the DAFN. Finally, he questions him about the amount of the DAFN actually received by the National Sea Rescue Society (SNSM), the latter having been the recipient, since 2018, of part of the DAFN's revenue (article 33 of law no. 2017-1837 of December 30, 2017 on finances for 2018). However, the report on the application of tax legislation presented by the general rapporteur of the budget, in July 2018, showed that only one French ship paid an additional francization fee of 7,500 euros, in application of article 33 of the finance law for 2018 mentioned above. He draws his attention to the fact that the allocation of part of the DAFN's revenue to the SNSM indeed results from the need to sustain the public financial resources of the SNSM.

Machine translation from French. The official text remains authoritative.

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