Tax & Finance

#2024-6Decree No. 2024-6 of January 4, 2024, on End-of-Activity Compensation for Tobacco Retailers

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This decree provides an end-of-activity compensation for tobacco retailers who started their businesses before January 1, 2002, and meet specific conditions. It is relevant for retailers in challenging regions or small communities who terminate or do not renew their contracts by December 31, 2027. They must also show efforts to find successors. The compensation is subject to various conditions based on location, business performance, and whether they have not sold their businesses or received serious buyout offers.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • End-of-activity compensation for eligible tobacco retailers.
  • Conditions based on declines in business performance and location criteria.
  • Application process and compliance by showing unsuccessful successor search.

Obligations

What this law requires

high

Tobacco retailers must notify the interregional customs director of their intention to terminate or not renew their management contract without presenting a successor, between 6 and 12 months before the contract termination or non-renewal date.

Tobacco retailers (débitants de tabac) in eligible locations
reporting
high

Tobacco retailers must submit a compensation claim to the interregional customs director within 2 months following the contract termination or non-renewal date.

Tobacco retailers seeking end-of-activity compensation
reporting
high

Tobacco retailers must provide all documents necessary to demonstrate compliance with eligibility conditions and declare all aids received falling within the scope of EU regulations 2023/2831 and 651/2014.

Tobacco retailers submitting compensation claims
disclosure
high

Tobacco retailers must demonstrate unsuccessful efforts to find a successor during the 12 months preceding contract termination or non-renewal.

Tobacco retailers in difficult departments, border departments, or communes under 3,500 inhabitants
operational
high

Tobacco retailers must not have resold the business or received a serious buyout offer in the 6 months preceding contract termination or non-renewal to be eligible for compensation.

Tobacco retailers in difficult departments or border departments
prohibition

Affected Parties

Tobacco retailers in challenging regions or small communitiesTobacco retailers who started before January 1, 2002

Tags

tobacco,compensation,business regulation