French General Tax Code
In forceI. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code, for passenger transport operations.
II. - The flat-rate tax is payable each year by persons or organisations that own, on 1st January of the tax year, rolling stock that was used the previous year for passenger transport operations on the public passenger transport lines mentioned in I.
III. - The amount of the flat-rate tax is established for each item of rolling stock according to its type and use in accordance with the following scale:
| CATEGORY OF ROLLING STOCK | RATES (in euros) |
|---|---|
Metro Power car and trailer | 14 286 |
Other equipment Self-propelled and motorised Trailer | 26 801 5,594 |
The categories of rolling stock are specified by joint order of the transport and budget ministers based on their traction capacity, electricity capture, passenger capacity and performance.
The rolling stock used to calculate the tax is that owned by the persons or organisations on 1st January of the tax year and which is intended to be used for passenger transport operations on the public passenger transport lines mentioned in I.
Where rolling stock is intended to be used both on the national rail network and on the public passenger transport lines referred to in I, this rolling stock is included in the calculation of the tax if it is intended to be used mainly on these lines.
IV. - The person liable for the tax declares the number of rolling stock by category no later than the second working day following 1st May of the tax year.
Control, collection, disputes, guarantees, securities and liens are governed as for business property tax.
V. - The component of the flat-rate tax on network companies provided for in this article is allocated, within the limit of the ceiling provided for in I of Article 46 of Finance Act no. 2011-1977 of 28 December 2011 for 2012, to the budget of the "Société du Grand Paris" public establishment created by Act no. 2010-597 of 3 June 2010 relating to Greater Paris.
