On reading the explanatory memorandum to article 13 of the finance bill for 2021, the communities benefiting from the TCFE (Tax on final electricity consumption), will have, with the announced reform, an increase of the tax and a reduction in their management costs (10 M € for the departments and 20 M € for the municipal block). A beneficial reform therefore which "provides for simplifying the taxation of electricity and consolidating the management of these taxes in a single window at the DGFiP".
Currently, three taxes coexist, the share of the State, the Internal Tax on the Final Consumption of Electricity (TICFE, 7.7 billion) and the two shares allocated to communities which amount to 2.3 billion euros in 2019. The TICFE, the municipal tax (TCCFE) and the departmental tax (TDCFE) each have their own rules of the game: base, tariff / Mwh, reductions… On reading the document entitled “Preliminary evaluations of the articles of the PLF 2021” , the observation is severe: piling up of taxes, multiplication of collection systems and controls leading to an expensive system to manage … By bringing together the three components of the electricity tax within a common management system, the reform will "make the price list more equitable by means of a single national tax rate". A single tax rate?
Less tax leverage
Today, local taxes on final electricity consumption are obtained by applying to the tariff defined by the State, a multiplier coefficient voted by the deliberative assemblies of the communities. This coefficient changes within a corridor and since 2016, the values to be chosen have been limitedly defined, the municipalities and EPCIs are required to choose from six values (0; 2; 4; 6; 8; 8.50). A calculation that from 2021 will be thrown into oblivion. "Under the guise of rationalizing the method of recovery, the State has decided on a single rate voted by Parliament" decrypts the deputy Charles de Courson. "This means a further loss of fiscal autonomy for communities. This reform is a small additional brick in the movement of nationalization of taxes "insists the vice-president of the finance committee of the National Assembly. Several amendments were tabled against this reform, including one by Charles de Courson. The two amendments to delete Article 13 were rejected by the Assembly's finance committee.
Additional resources over three years
The reform will be implemented gradually. As of January 1, 2021, TDCFE's tariffs will be harmonized and the first step in the standardization of TCCFE's tariffs will be initiated with the elimination of the zero tariff and the tariff equal to 24% of the maximum tariff. On January 1, 2022, this will be the second step in the standardization of the TCCFE with the elimination of the tariff equal to 47% of the maximum tariff. Finally, on January 1, 2023, the management of all excise duties will be unified with the elimination of TCCFE tariffs equal to 71% and 94% of the maximum tariff.
According to the preliminary evaluations of the PLF, this reform should bring new revenues to the communities: nearly 4 M € per year for the departments and nearly 190 M € over three years for the municipal sector. "No impact study has been done, we move forward in a mask without any consultation or reflection on the impact on consumers. As for saying that this reform is a way to increase revenue, it is crying! »Adds the deputy.
Ecological transition: a responsibility of the territories
For the chief executive officer, Nicolas Garnier, this reform is not going in the direction of history. "On the one hand, the government recognizes that the ecological transition must take place at the territorial level, on the other, it is recentralizing the tools available to communities". Local authorities' room for maneuver is already limited: a tariff for financing distribution defined at the national level, an imposed concessionaire which ensures the management and development of the electricity distribution network, a contract between this concessionaire and the communities Owners of the network defined at the national level, there remained the TCFE which allowed the communities to act outside this centralization. He added: "The relevant reform is elsewhere. Amorce has been campaigning for years for part of the TCFE to be allocated to the ecological transition. If for the electricity unions, the TCFE is allocated to the budget, for the communities, the tax is not directed at local energy policies even if a certain number of agglomerations have already passed the step ".
This article is part of the Dossier