The European Coffee Federation says it has received questions from some of its members about a levy which has been introduced in France on caffeinated drinks.
An earlier tax on ‘energy drinks’ was declared unconstitutional by the French Constitutional Council in 2014 as it was not compliant with the principle of equality before taxation. As a consequence the language ‘energizing’ has been deleted from Article 1613 A of the French Tax Code.
From 1 January 2015 all drinks with high caffeine content (in excess of 20mg per serving) will be charged with a levy of €101.90 per 100 litres.
For coffee this applies to coffee-based beverages (cans or bottles) sold at supermarkets in France.
Coffee sold in the out-of-home market is excluded from the scope of the tax.
