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French Local Advertising Tax Tariffs Rise In 2014

Friday, 05 July 2013   (0 Comments)
Posted by: Author: Ulrika Lomas
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Author: Ulrika Lomas

The French decree from June 10, 2013, fixing the local tax tariffs to be imposed on external advertising in France in 2014 (la taxe locale sur la publicité extérieure – TLPE), has now been published in the country's official journal.

France's TLPE tax is levied on signs, and on any inscription, form, or image that is either affixed to a building or visible on the shopkeeper's land. Signs of up to seven square meters are exempt from the levy.

Although the tax is optional, municipalities in France and public establishments of inter-communal cooperation (EPCIs), formed by several French municipalities, are able to determine their own TLPE tariffs each year, applicable per square meter of surface area and per side.

However, the annual increase must be in equal proportion to the growth rate of the consumer price index the previous year, excluding tobacco. Furthermore, the TLPE rise is limited to EUR5 (USD6.5) per square meter with respect to the previous year. The consumer price index rose +1.2 percent in 2012.

The maximum tariffs for non-digital external advertising and signage in 2014 are EUR15.2 for municipalities and EPCIs with less than 50,000 inhabitants, EUR20.2 for municipalities and EPCIs of between 50,000 and 199,999 inhabitants, and EUR30.4 for municipalities and EPCIs with over 200,000 inhabitants.

Maximum tariffs to be imposed next year on digital forms of external advertising are EUR20.2 for municipalities with less than 50,000 inhabitants, belonging to an EPCI of over 50,000 inhabitants, and EUR30.4 for municipalities with over 50,000 inhabitants belonging to an EPCI with more than 200,000 inhabitants.

Designed to "reduce visual pollution," and to encourage large shops to adopt a more discrete approach, the TLPE levy was instated on August 4, 2008, within the framework of the law modernizing the economy (Article 171), and entered into force on January 1, 2009.

The TLPE tax was also intended to simplify the system, as it replaced both the tax imposed on advertising displays (TSA) and the tax levied on advertising sites (TSE).

Although the text enters into force the day after its publication, the TLPE tariffs for next year apply from January 1, 2014..



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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