There will be no finance law for the State before December 31, nor a Social Security financing law, which the government came across at the beginning of the month. On the menu of the Council of Ministers this Wednesday morning, a draft “special law” to ensure the continuity of the State from January. The censorship of Michel Barnier last week, barely three months after his appointment, effectively left the 2025 budget in suspense.
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Michel Barnier chairs this Wednesday, December 11, a final Council of Ministers to present the draft “special law” on the budget which will notably allow the State to raise taxes from January 1, pending a budget for 2025 .
Renew existing taxes
The text is reduced to its simplest expression to authorize the government to raise taxes and spend credits on the basis of the budget for the current year, until the adoption in early 2025 of proper budgetary texts. A device already ready and which fits in three articles.
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This special law makes it possible to renew existing taxes, without indexing the income tax scale. The left, however, intends to amend it to ensure that the income tax scale is well indexed to inflation, in order to prevent a large number of French people from seeing their tax burden rise.
The Council of State considered yesterday, Tuesday, that this provision had no place in a special law. The socialists plead for the political forces to adopt this amendment and not then refer the adopted law to the Constitutional Council, in order to avoid its censorship.
The plea of Eric Coquerel, president of the Finance Committee
If the Council of State confirms that it is not possible to integrate the indexation of the income tax scale into the text, the LFI president of the Finance Committee in the Assembly, Eric Coquerel, believes it has found a solution to this legal puzzle. He explains it on the microphone of Charlotte Urien-Tomakafrom the RFI political service: “ What I am going to try to do is to make an amendment which simply allows the tax scale to be indexed to inflation so that the people who were affected by the tax in 2024, and at the beginning from the beginning of 2025, will be affected in the same way, including people who paid no taxes. This would allow the perimeter of taxpayers to remain unchanged.
It must be understood that the special law cannot create taxes, it must respect existing taxes as they are.
I start from the principle that if we don’t index, for example, people who, in theory, don’t pay tax, will pay tax… so we change the scope. This is what I argued about admissibility. We’ll see, but in any case, now, no one is trying to scare anyone and we know that we were everything. It will work for one month and so for example the tax scale is not before April, so there will be a law for the 2025 PLF.
This “temporary law”, the adoption of which is in little doubt, will be examined on Monday in the National Assembly, then on December 18 in the Senate.
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