Question 15482 — taxes and duties

Summary

Mrs. Marie-Christine Dalloz draws the attention of the Minister of the Economy and Finance to the subject of article 18 of the draft finance law for 2019, which provides for a new precautionary savings system applicable to cooperative winegrowers within cooperative cellars. Born from the reform of the deduction for contingencies (DPA) and the deduction for investment (DPI), this savings will be put in place in the form of financial reserves that farmers will be able to resume, unconditionally, for a period extended to 10 years. Saving opportunities will then be limited annually, based on a progressive percentage of the farm's turnover. However, concerns are emerging, firstly regarding the eligibility of cooperative winegrowers delivering their harvest to the cooperative cellar and not having stocks to build up this savings. Furthermore, it is indicated in article 18 that the latter could be put in an “associated current account” but without any details on the concrete operation at the level of a cooperative cellar with the application of such a mention. Finally, it is written several times that for agricultural cooperative societies, this provision will be put in place within the framework of a multi-year “contract”, even though there is no legal “contract” » between the cooperative winegrower and the cooperative cellar. Consequently, industry players are worried about the benefits of this reform for them. She therefore asks him what clarifications the Government can provide on these questions.

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