France: Plastic bag tax from 2014

摘要

A tax of about €0.06 per plastic bag will come into force across France on 1 January 2014. Single use plastic bags have been included in the general tax on polluting activities (TGAP) regime through an amendment to the 2010 Finance Bill. "The tax is imposed on any person who places on the domestic market or uses these bags for the first time. However, the tax does not apply to biodegradable plastic bags made up of a minimum of 40 per cent plant material," a 21 November note on the website service-public.fr reads.