2023-09-14 05:00:12
Tax on motorways: the unfavorable opinion of the Council of State
On June 8, 2023, the Council of State expressed its reservations regarding the government’s plan to tax only the profits of motorway concession companies. According to the opinion of this institution, made public September 13, 2023such a tax presents a “ high risk » from a legal point of view.
One of the main concerns is that this tax might be perceived as a “ manifestly disproportionate infringement of the right to maintain legally concluded agreements “. Indeed, current agreements between the State and these companies provide for compensation in the event of specific tax changes.
The general interest arguments put forward by the State to justify this tax were rejected by the magistrates of the Palais-Royal. They believe that these arguments are not sufficient to neutralize the existing clauses.
What can the government do?
Unable to apply a tax on motorway concessions alone, the government must find other solutions. One of them consists of taxing not only motorway companies, but also other companies linked to the State through concession contracts, including for example certain airport operators.
However, the Council of State warns: if this expanded tax mainly affects motorway companies, the latter might claim compensation, as stipulated in their contracts. The executive must therefore be very careful… at the risk of having to pay the concessionaires.
Towards an increase in motorway tolls?
Highway concession companies have clear agreements with the State. Any tax changes specific to these companies might result in “ compensation measures, notably tariffs », Underlines the Council of State.
In fact, if the government decides to increase taxes for these companies, it might be required to compensate for these increases in one way or another, for example by adjusting highway rates. According to the Council of State, an increase in taxes would therefore lead to an increase in the price of tolls. The tax would then be paid… by motorists, at least in part.
Any new tax measure must therefore be studied and balanced to avoid unexpected consequences for motorists and the companies concerned.
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