DECRYPTION – The “special law”, adopted at the last minute, ensures minimal continuity of public action. But this situation cannot continue. Explanations.
For the second time in its history, the French state operates under the “special law” regime. Adopted in mid-December by Parliament to prevent the absence of a budget for 2025 from leading to budgetary paralysis, it ensures the minimum continuity of public action from 1is January, by authorizing the State in particular to collect existing taxes, to borrow to finance itself and to spend the necessary credits on the basis of those voted in the 2024 finance law.
So, « in tax matters, between now and the adoption of the finance bill (PLF) for 2025, the law applies according to the law prior to the adoption of the special law »explains Bercy in a press release. However, the tax measures planned in the budget presented by the Barnier government in the fall have not been completely forgotten. Indeed, « to avoid the complexity and wait-and-see attitude that could result from legal uncertainty…
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