Annexes to COM(2020)332 - Authorisation of France to apply a reduced rate of certain indirect taxes on 'traditional' rum produced in Guadeloupe, French Guiana, Martinique and Réunion - Main contents
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dossier | COM(2020)332 - Authorisation of France to apply a reduced rate of certain indirect taxes on 'traditional' rum produced in Guadeloupe, ... |
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document | COM(2020)332 |
date | November 16, 2020 |
INFORMATION TO BE INCLUDED IN THE MONITORING REPORT REFERRED TO IN ARTICLE 4
1.
Estimated additional costs. Information shall be provided for each type of rum (‘agricole rum’ and ‘sucrerie rum’) benefiting from the reduced rate of the relevant indirect taxes. The French authorities shall complete Table 1 with at least the following information, where such information is available. The information provided in Table 1 shall be sufficient to evaluate the additional cost faced by the producers in the French outermost regions.
Table 1
Guadeloupe (EUR) | French Guiana (EUR) | Martinique (EUR) | Réunion (EUR) | Notes (3) | ||
Sugarcane price (per 100 kg) | ||||||
Molasses price (per 100 kg) | ||||||
Freight cost (per kg) | ||||||
Workforce (per hlpa(1)) | ||||||
Other inputs (per hlpa(1)) | ||||||
Depreciation costs | ||||||
Compliance costs | ||||||
Other costs (2) | ||||||
Notes to Table 1:
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2.
Other subsidies. The French authorities shall complete Table 2, listing all other aid and support measures addressing the additional operating costs of economic operators linked to the outermost region status.
Table 2
Aid/support measure(1) | Period(2) | Target sector(3) | Budget amount in EUR(4) | Annual expenditure, in EUR (2019-2024)(5) | Share of the budget attributable to additional costs compensation(6) | Estimated number of beneficiary firms(7) | Notes(8) | |||||||||
[list] | ||||||||||||||||
Notes to Table 2:
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3.
Impact on public budget. The French authorities shall complete Table 3 providing the estimated total amount (in EUR) of tax not collected because of the tax differentials applied.
Table 3
2019 | 2020 | 2021 | 2022 | 2023 | 2024 | |
Foregone tax revenue |
4.
Impact on overall economic performance. The French authorities shall complete Table 4 providing any data demonstrating the impact of the reduced rate of the relevant indirect taxes on the socioeconomic development of the French outermost regions. The indicators required in Table 4 refer to the performance of the rum sector compared to the general performance in the regional economy. If some of the indicators are not available, alternative reporting data shall be included on the overall socioeconomic performance of the French outermost regions.
Table 4
Year(1) | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Notes(2) |
Regional gross value added | |||||||
In the rum sector | |||||||
In the cane-sugar-rum sector | |||||||
Employment in local distilleries | |||||||
Employment in the cane-sugar-rum sector | |||||||
Unemployment rate | |||||||
Number of active enterprises | |||||||
Number of rum producers (including SMEs) | |||||||
Sugarcane cultivation area (ha) | |||||||
Price level index – French mainland | |||||||
Price level index – regions | |||||||
Number of tourists – regions | |||||||
Number of tourists – distilleries | |||||||
Notes to Table 4:
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5.
Specifications of the regime. The French authorities shall complete Table 5 for each type of rum (‘agricole rum’ and ‘sucrerie rum’) and by region (Guadeloupe, French Guiana, Martinique and Réunion). If some of the indicators are not available, alternative reporting data shall be included on the specifications of the regime.
Table 5
Quantity (in hlpa(1)) | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 |
Rum production | ||||||
Traditional rum production | ||||||
Local sales of rum | ||||||
Rum dispatched to the French mainland | ||||||
Traditional rum dispatched to the French mainland | ||||||
Traditional rum dispatched under the derogation | ||||||
Rum dispatched to other Member States | ||||||
Rum exported to third countries | ||||||
Rum as a percentage of total extra OR-exports (%) | ||||||
Share of French traditional rum in the French mainland rum market (%) | ||||||
Rum market growth rate in the French mainland (%) | ||||||
Spirits market growth rate in the French mainland (%) | ||||||
Note to Table 5:
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6.
Irregularities. The French authorities shall provide information on any investigations on administrative irregularities, on evasion of the relevant indirect taxes, and on smuggling of the alcoholic products concerned in the context of the application of the authorisation. They shall provide detailed information, including at least information on the nature of the case, value and time period.
7.
Complaints. The French authorities shall provide information on whether the local, regional, or national authorities have received any complaints concerning the application of the authorisation, either by beneficiaries or by non-beneficiaries.