Question 22873 — taxes and duties

Summary

Ms. Christine Cloarec-Le Nabour questions the Minister of the Economy and Finance on the evolution of taxation applied to the production of veal calves, of which the department of Ille-et-Vilaine is the leading producer in the country. The sustainability of any activity requires fair remuneration. However, for several years, in a context of reduced meat consumption and stricter regulations (animal welfare, health safety), veal calf breeders see their remuneration decrease. As a result, their investment capacities in breeding facilities are affected. Furthermore, while for a long time their remuneration essentially depended on the aid received (up to 40% of income under the common agricultural policy in 2014, for example), this is no longer the case today. Today almost 90% of veal producers work under an integration contract. These “integrated breeders” are more subject to the capital gains tax regime than other operators. Indeed, in order to ensure fiscal neutrality between the different types of farms, the general tax code in its article 69 provides that “receipts from breeding or cultivation operations involving animals or products belonging to third parties are multiplied by five. If, when it was established, this multiplier coefficient was justified by the fact that the amounts of revenue received by farmers were, for the same income, much lower than that of farmers who sell their production, the gap has now narrowed. This coefficient, applicable to revenues received within the framework of integration, therefore no longer seems adapted to current production conditions and the initial objectives of the regulation. She would like to know if the Government is considering a review of the taxation system for these farms and in particular that of the multiplier coefficient.

Machine translation from French. The official text remains authoritative.

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