Question 9998 — air transport

Summary

Mr. Saïd Ahamada draws the attention of the Minister, to the Minister of State, Minister for the Ecological and Inclusive Transition, responsible for transport, to the subjection of airports to the development tax, which has succeeded the local equipment tax (TLE) since March 1, 2012. In fact, French airports act as developers of the land areas made available to them. As such, and beyond infrastructure purely aeronautical, they finance and produce all the equipment necessary for their operation (roads, various networks and other general public equipment). Before 2012, the law therefore provided for the exemption from TLE for airports, to the extent that this tax was intended to finance these various routes and networks supported by airports. However, when replacing the TLE with the development tax, this possibility of exemption has not been included in the law. In the case of the missions assigned to them by the State or by local authorities, airport operators are required to take charge of significant equipment. For certain specific operations, the cost of this equipment is borne directly by the builders or developers with an exemption from the development tax. Regarding the airports of national interest, such as Paris Airport or Nice Airport, concessionaires are therefore exempt from development tax because they act within the framework of an operation of national interest (OIN). On the other hand, the operators of airports of local or regional interest falling under the jurisdiction of local authorities are, for their part, responsible for the construction of public facilities, without being exempt partially or totally development tax. This is particularly the case for the Marseille-Provence airport which finds itself exposed in the short term, especially as it is entering a significant investment phase to the tune of 300 million euros scheduled by 2025. Consequently, the subjection to the development tax of constructions and developments carried out by airport concessionaires results in being imposed a second time on the latter the cost of public facilities (roads, networks, parking) for which they already provide financing as well as project management under their concession contract. Also, he asks what developments the Government could consider in order to correct the undesirable effects, particularly on future investments, of the current system.

Machine translation from French. The official text remains authoritative.

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