Question 7671 — commerce and crafts

Summary

The Government has initiated an ambitious public health policy in the fight against smoking. It involves in particular the increase in taxation, each year, until 2020. Aware of the potential consequences of this policy on the activity of tobacconists, the Government concluded, on February 2, with the confederation of tobacconists, a memorandum of understanding covering the period 2018-2021 on the transformation of the tobacconist network. This new protocol demonstrates the State's strong commitment to supporting the transformation of the tobacconists' network. It aims firstly to give tobacconists the means to achieve sustainable transformation in the exercise of their profession. This involves the creation of a transformation fund, with an average amount of 20 million euros per year over the duration of the protocol, the objective of which is to support the change from the profession of tobacco retailer to that of local retailer. The protocol confirms the increase in the net discount for all debtors, which will reach 1.1 points in 2021, which represents an increase in the remuneration rate of almost 16% in five years. The protocol also aims to support tobacconists whose economic activity would be significantly penalized by the increase in prices. tobacco. This involves the implementation of a “transitional discount” aimed at compensating for a drop in turnover greater than 15% in a quarter of year N compared to a quarter of year N-1. The protocol also aims to support the most vulnerable tobacconists, particularly in rural and border areas, by strengthening existing aid. This will result in an increase in the amount of the premium diversification of activities (PDA) from 2000 to 2500 euros, this aid being paid annually to retailers located in rural municipalities, border departments, in difficulty, as well as in priority districts, whose turnover is less than €300,000 per year. The definition of rural municipality has been modified to apply to municipalities of less than 3,500 inhabitants compared to less than 2,000 inhabitants previously. Thus, 600 additional tobacconists will be eligible for this bonus in 2018. Finally, the effects of municipal mergers are neutralized so as not to penalize retailers established in new municipalities. At the same time, eligibility for the compensatory rebate for debtors was extended to those in office before December 31, 2017, instead of December 31, 2015 previously. At the same time, the protocol provides that the Government acts at European level to limit the quantities of tobacco that can be purchased by individuals in another Member State and to harmonize taxation of tobacco products. As such, Gérald DARMANIN, Minister of Action and Public Accounts, went to Brussels at the end of January to convince our European partners to pursue a harmonized tax policy. Finally, as part of the bill to combat against fraud, the Government introduced by amendment in the Senate a presumption of the commercial nature of the transport of tobacco when an individual returns from another Member State with 800 cigarettes, 400 cigarillos, 200 cigars or 1 kg of smoking tobacco. This presumption will facilitate the work of customs agents, who will be able, using simplified procedures, to seize these products. This amendment government also provides for the doubling of tax penalties in the event of fraud (penalties of between 1,000 and 5,000 euros).

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• Pascale Boyer · auteur

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