European Restructuring Monitor (ERM)
Eurofound's ERM database on restructuring-related legal regulations provides information on regulations in the Member States of the European Union and Norway which are explicitly or implicitly linked to anticipating and managing change.
Code de l'imposition des biens et services, articles L421-93 to L421-167 Code de la route, article R311-1
Until 31 December 2021, any profit-making company with a registered office or establishment in France, and which uses or owns certain vehicles in the country, must pay the company car tax (TVS, Taxe sur les Véhicules de Société).
TVS has been abolished since 1 January 2022. It has been replaced by 2 taxes on the use of vehicles for economic purposes, which will be payable in 2023 for the previous year. The aim of this change is to encourage all economic players to use more clean vehicles and to dispose of their most polluting vehicles. In addition, the introduction of these new taxes modernises the rules for calculating what was the old TVS.
The two taxes on the use of vehicles for economic purposes are: * the annual tax on carbon dioxide emissions; * the annual tax on the age of passenger vehicles.
Taxes on the use of vehicles for economic purposes are annual, unlike the TVS which was calculated and declared every quarter. The tax period runs from 1 January to 31 December each year. These taxes are paid for the use made of the vehicle in the previous year. These new taxes are calculated on the basis of the number of days the vehicle is used during the year, whereas the old TVS was based on the number of quarters the vehicle was used. Each of these 2 new taxes is calculated as follows: (length of time the vehicle is used in France for business purposes/number of days in the calendar year) x annual tax rate.
For each of the taxes for which they are liable, companies must now keep an annual summary statement of the vehicles assigned to their business and falling within the scope of the taxes on the use of vehicles for economic purposes.
The staggered approach was aimed at encouraging companies to renew their fleet in favour of less polluting vehicles. According to the "barometer of (company) fleets and mobility 2023" published by the ARVAL Mobility Observatory (based on interviews with 302 companies in France), there is a clear increase in the use of alternative vehicles by companies: 77% of fleet managers say they use at least one alternative technology, compared to 58% in 2021 and 30% in 2020.
Eurofound (2021), France: Company incentives to deploy electric vehicles, Restructuring legislation database, Dublin, https://apps.eurofound.europa.eu/legislationdb/company-incentives-to-deploy-electric-vehicles/france
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