Operation transparency on tax niches. Online this weekend, the Gilles Carrez report on the application of the tax law shows that some tax cuts have no effect on the economy, and ensure their beneficiaries an effect of boon amounting in some cases, several billion euros. Valuable elements that weigh on arbitration of the end of the month, the objective being to identify at least 10 billion euros of savings on fiscal and social niches in the next two years. The situation today:
Biofuels
Beneficiaries of 3.8 billion euros of tax since 2002, the biofuels sectors organize now around oligopolies, even highly profitable monopolies, such as Crystal Union and Téréos for ethanol, which consumes them only 50 of the market. If (internal tax on petroleum products) tax cuts were needed to support the development of these sectors at the end of the 1990s, they are "now useless", said the rapporteur. On the one hand, because their environmental balance is controversial, especially if one takes into account the effects of the production - destruction of the tropical forest and grassland, etc. On the other hand, because the chain now has very good opportunities, a guaranteed price. Parliament proposes to delete the tax benefit as early as next year. It is one of the tax niches in the sights of Bercy.
Intérets
Designed as a support for purchasing power, the deductibility of interest of the loan (40 of interest the first year and 20 the next four years) did not develop the "homeowners France" that Nicolas Sarkozy called for its wishes in 2007. Of course, nearly 1 million homes have received last year, at a cost of 1 billion euros - and even 3 billion in 2013! But as the tax reduction is proportional to the amount of the loan, it benefits mainly affluent households. And 30 of households account for 55 of the tax gain. "The 1,000 households whose income exceeds 448.000 euros should benefit from the tax credit," he asked. Spread over five years, the tax benefit is is ignored by the banks at the time of the loan. To address this, Gilles Carrez therefore propose to merge this with the loan to zero rate tax reduction. It has the advantage of being fixed, which increases the relative gain households. In light of the simulations of the Treasury, it seems impossible to maintain a universal device, beneficial to all households and regardless of the type of purchase. Several developments are conceivable: the Government may be the advantage of primo-homebuyers, which would be consistent with its objective to increase the number of owners. It can also target households, by imposing terms of resources. Gilles Carrez made another proposal: reserve the advantage to new homes, that households are affluent or not, primo-accession or not.
Global Cap
Limits of niches to 25,000 euros, plus 10 of revenues, is not meant to be a measure of budgetary performance. It must discourage wealthy households to use these devices (investment in overseas, renovation, jobs at home, etc.). "Consequently, a performance it would provide evidence of its effectiveness", said Gilles Carrez. Instead of reducing the level of the ceiling, it proposes to extend the scope of the measure to new tax niches, including for example the reduction of tax in respect of donations (960 million euros).
It has increased its sales by 14 in 2009 EUR 6The controversy swells everyone speaks of it2010 is a very singular unpublished caseAnd the ECB is the guarantor of stabilityThe rationale of Chris Viehbacher is ready6 while Sara Lee is in third position with 5Gilles Berhault comes almost from another worldThus the main problem of monitoring could not be processedThe idea was to integrate this activity into their knowhowLoans of less than 15 years increased from 16 in 2008 to 20
