The finance bill for 2020 will ratify a major reform in the collection of taxes. The customs should cede a major part of this mission to the tax administration with the key of the cuts of civil servant posts.
If the state reform stalls in many ministries, it is making great strides in the services of Bercy. The Minister of Action and Public Accounts, Gérald Darmanin, received this Tuesday the trade unions to present them a reform project in the collection of taxes which would be added to a long list of restructuring underway within the ‘FISC administration .
Under discussion for over a year, this project resulting from the recommendations of the “Public Action 2022” committee consists of grouping collection within the General Directorate of Public Finances (DGFIP). The Prime Minister should soon appoint a senior official, Alexandre Gardette, to lead this project.
The idea was initially to create a single collection structure for customs, tax administration and Urssafs. Finally, the reform that will be included in the next finance bill will go less far, since it leaves aside for the moment the social field carried by the Urssafs.
36 billion in taxes transferred
In detail, it is question that the customs transfer a major part of its collection to the DGFIP to keep only the taxes related to the flow of goods (customs duties, TICPE, import VAT for companies that do not practice not reverse charge). This transfer would concern around fifteen taxes, including excise duties on tobacco and alcohol, energy taxes (TICFE, TICC, TICGN), francization rights for ships, or even the axle tax. The whole represents an amount of 36 billion euros, that is to say a little more than half of the receipts currently collected by customs.
“It seems logical that the DGFIP should be in charge of collecting most of the taxation, and that the customs keep only the strictly customs taxation, inseparable from its control missions of flows and goods”, Gérald Darmanin explained to the unions.
Entry into force from 2021 to 2024
On the legislative level, this restructuring should be voted on in the 2020 Finance Bill, which will be debated in Parliament in the fall, with a view to coming into force staggered from 2021 to 2024. On a practical level, its implementation has only just begun. A working group is scheduled for September 12 to discuss the social aspect with the unions, knowing that the very recent law on the civil service provides for tools to compensate voluntary departures.
Bercy, the last bastion of state reform
The minister did not comment on the number of job cuts before the start of negotiations with the unions. The customs tax missions employ around 3,000 agents, including 700 to 1,000 for the taxes involved in the transfer.
This project presents a challenge for the quality of the recovery. Will it be maintained despite the transfer of this mission? At Bercy, we are assured that the recovery rate would, on the contrary, be improved. “By globalizing the management of taxes, a bad payer for excise duties on tobacco or alcohol will also surely be bad for VAT or corporate tax”, says one in the entourage of Gerald Darmanin.