Question 39680 — taxes and duties

Summary

Mr. Paul-André Colombani alerts the Minister of the Economy, Finance and Recovery to the consequences in Corsica of the full transfer of the DAFN (annual francization and navigation right) managed today by customs (assessment, control, recovery) for the benefit of the Corsican Community. The impact of this transfer to the general directorate of public finances and the maritime affairs directorate will be considerable in terms of losses of resources, with the end of the Corsican rate, for the Corsican Community and the island economy. Indeed, only a) of 2° of article 184 of law 2019-1479 currently applies in the context of the modification of the rules of francization and navigation (DAFN). Article 184-III aiming at a harmonization of this recovery at the level of the generating event and the liquidation in particular must be the subject of an order of article 38 of the Constitution before June 28, 2021. This provision of article 184-I provides that the recovery of the DAFN is transferred to the tax administration from January 1, 2022 without further clarification for the Corsican rate. During the vote on the finance law for 2021, an amendment from the Government (article 45 ter which became article 165) proposed in its article the transfer of the base and control of the DAFN to the services responsible for Ministry of the Sea and integrated these transfers into the transport code. However, the application of the Corsican rate is provided for in the customs code (amended article 223 of the customs code). Therefore, what will happen to the relationship between the transport code and the customs code, knowing that customs officers will no longer exercise management and control of the DAFN? Payment of the DAFN at the full rate and the reduced rate will be made by electronic payment calling into question the application of the Corsican rate. This question is all the more legitimate for the island of Corsica as Saint Barthélémy, Saint Martin, Saint Pierre and Miquelon, Caledonia and Polynesia are subject to a specific regime: why not Corsica which, under law no. 2002-92 of January 22, 2002 relating to Corsica, is competent in matters of economic development and the environment? The DAFN at the Corsican rate participates in development of the nautical sector: repair and guarding in shipyards, fueling stations, rings in ports, etc. Corsica, however, was not consulted even though this concerns its own areas of responsibility. Finally, article 165-III provides for the repeal of article 6 of law no. 94-1131 on the fiscal status of Corsica, i.e. the fixing by a finance law of the conditions under which the product of the DAFN in Corsican rate will be transferred to the Community without prior consultation of the Corsican Community. It should be noted that this article 165 was declared contrary to the Constitution by the Constitutional Council on December 28, 2020 in its decision no. 2020-813, because it went beyond the financial purpose of a finance law with the extensive reform of the DAFN. Furthermore, beyond the economic consequences of such a change and the loss of tax revenue for Corsica, the full transfer of the DAFN brings with it the disappearance of 50% of the staff of the Ajaccio customs office which is to date the last customs office in Corsica-du-Sud and threatens in the short term the existence of this local public service recognized for its expertise. This is why he asks him if he will reconsider this transfer of taxation which will weaken the customs network and will lower the capacity for localized vigilance and control, in order to maintain customs tax missions, ensure the sustainability of the Corsican rate and preserve an essential public service for the island.

Machine translation from French. The official text remains authoritative.

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