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Decree Of December 22, 2011 For 2012 Establishing The Rates Of Excise Duty On Alcohol And Alcoholic Beverages Under Articles 403, 438 And 520 A Of The General Tax Code

Original Language Title: Arrêté du 22 décembre 2011 fixant pour 2012 les tarifs des droits d'accises sur les alcools et les boissons alcooliques prévus aux articles 403, 438 et 520 A du code général des impôts

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JORF n°0302 of 30 December 2011 page 22862
text No. 81



Judgment of December 22, 2011 setting for 2012 the rates of excise duty on alcohol and alcoholic beverages provided for in sections 403, 438 and 520 A of the general tax code

NOR: BCRD1135233A ELI: https://www.legifrance.gouv.fr/eli/arrete/2011/12/22/BCRD1135233A/jo/texte


The Minister of Budget, Public Accounts and State Reform, Government Spokesperson,
Vu le General Tax Codeincluding articles 403, 438 and 520 A;
In light of the decision of November 12, 2010, setting for 2011 the charges on alcohols and alcoholic beverages provided for in articles 402 bis, 403, 438 and 520 A of the general tax code,
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Article 1 Learn more about this article...


On the basis of the Consumer Price Index for 2010 at 1.5%:
I. ― The tariff of consumer duty provided for in the 1° of Article 403 of the General Tax Code is fixed for 2012 at 872,13 €.
II. ― The rates of traffic rights provided for in 1°, the first paragraph of 2° and the 3° of Article 438 of the same code are fixed for 2012 to € 8.91; 3,60 € and 1,27 €.
III. ― The tariffs for specific rights provided for in the second, third, sixth, seventh and eighth paragraphs of Article 520 (a) A of the same code are fixed for 2012 at €1.38; 2,75 €; 1,38 €; 1,64 € and 2,07 €.

Article 2 Learn more about this article...


The Director General of Customs and Indirect Rights is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.


Done on 22 December 2011.


For the Minister and by delegation:

By preventing the Director General

Customs and Indirect Rights:

The Finance Inspector,

Sub-direction

indirect rights,

H. Havard


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