Not everyone is a tax or budget procedure specialist. But, for several weeks, all government officials have cited the contribution on the inframarginal rent from electricity production (Crim) as an example. This provision of the 2023 finance law made it possible to tax energy companies on the exceptional income generated solely due to the surge in the European price of electricity. The Crime was almost perfect. It made it possible to prove that the State did not hesitate to tax superprofits without penalizing the taxpayer. And, during his first session of “questions to the Prime Minister”, this Wednesday in the Assembly, Gabriel Attal did not hesitate to cite her as an example.
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The Crim was almost perfect, except that it brought in less than expected. Infinitely less than hoped (600 million out of 12 billion). At a time when the executive is looking for ways to reduce public deficits, improving its performance will undoubtedly be welcome, but certainly insufficient...
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