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Decree Of 29 December 2013 Fixing For 2014 The Rates Of Excise Duty On Alcohol And Alcoholic Beverages Provided For In Articles 317, 402, 403, 438 And 520 (A) Of The General Tax Code, The Rate Of Contributions Provided For In The Artic...

Original Language Title: Arrêté du 29 décembre 2013 fixant pour 2014 le tarif des droits d'accises sur les alcools et les boissons alcooliques prévus aux articles 317, 402 bis, 403, 438 et 520 A du code général des impôts, le tarif des contributions prévues aux artic...

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JORF n°0303 of 30 December 2013 page 22246
text No. 16



Order of December 29, 2013 setting for 2014 the rate of excise charges on alcohol and alcoholic beverages provided for in sections 317, 402 bis, 403, 438 and 520 A of the general tax code, the rate of contributions provided for in sections 1613 ter and 1613 quater of the general tax code and the rate of contribution provided for in section L. 245-9 of the social security code

NOR: BUDD1331542A ELI: https://www.legifrance.gouv.fr/eli/arrete/2013/12/29/BUDD1331542A/jo/texte


Minister Delegate to the Minister of Economy and Finance, Budget Officer,
Vu le General Tax Codeincluding articles 317, 402 bis, 403, 438, 520 A, 1613 ter and 1613 quater;
See?Article L. 245-9 of the Social Security Code ;
In view of the Order of December 15, 2012, setting for 2013 the rates of excise duty on alcohol and alcoholic beverages provided for in the articles 402 bis, 403 and 438 the general tax code and the rate of contributions provided for in the articles 520 B and 520 C the general tax code,
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Article 1 Learn more about this article...


I. ― The reduced fee rate referred to inArticle 317 of the General Tax Code is fixed at 859,31 €.
II. - The tariff of the consumer right referred to in a of Article 402 bis of the General Tax Code is set at 46,59 €.
III. - The tariff of the consumer right referred to in b of Article 402 bis of the General Tax Code is fixed at 186,36 €.
IV. - The tariff of the consumer right referred to in 1° of Article 403 of the General Tax Code is set at 859,79 €.
V. - The tariff of consumer rights mentioned in 2° of Article 403 of the General Tax Code is fixed at 1718,61 €.
VI. - The tariff of traffic rights mentioned in 1°, in the first paragraph of 2° and in the 3° of Article 438 of the same code shall be fixed to €9.23 respectively; 3,72 € and 1,31 €.
VII. - Tariffs of specific law referred to in paragraph I of Article 520 At the same code are fixed at 3,66 € and 7,33 € respectively.

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The rate of contributions provided for in the articles 1613 ter and 1613 quater the general tax code is set at 7,45 €.

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The amount of the contribution referred to inArticle L. 245-9 of the Social Security Code is fixed to:
€551.82 for drinks defined at b of Article 401 of the General Tax Code.
46,59 € for other drinks.

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This Order comes into force on 1 January 2014.

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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 29 December 2013.


For the Minister and by delegation:

Preventing the Director General

Customs and Indirect Rights:

The Civil Administrator

Sub-direction

indirect rights,

D. Kaczynski


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