In response to our question, Emmanuelle Llop, a lawyer at the Paris Bar (EQUINOXE AVOCATS), recalled in our columns: “The Chirac tax or TSBA is a mandatory solidarity tax: it is set by the state and collected on its behalf by the collectors, that is, the airlines (also through travel agencies that pay the tickets to the carriers).
It is increased by the environmental contribution, which is therefore planned to increase if the Finance Act is passed in 2025.
Therefore, its collection can be compared to a tax, and it should benefit not the collectors, but the state. For example, the principle is the same as for airport taxes.”
She added that “By definition, and by virtue of the principle of the application of law over time, a law that has not been passed is not yet applicable: we can therefore question the increase of tax when its amount does not depend on private operators…”
