Dock dues is one of the oldest indirect taxes the French tax system. It is a local tax.
Its purpose: to provide
local authorities (municipalities and regional) financial resources to enable them to function and contribute to their autonomy tax.
local authorities (municipalities and regional) financial resources to enable them to function and contribute to their autonomy tax.
Indeed, the granting of sea is a vital financial resource for common overseas.
For example, Martinique, dock dues renrées represents 48% of municipalities' tax of less than 10,000 habitats.
Regional councils can add an area of sea grant received for the benefit of the region.
Thus, Martinique has over 11 sea grant rate from 0% to 50%. These rates are increased by 3 grant rate of sea area from 0% to 2.5%
The law governing the granting of the Sea provides a general scheme of cohabitation and 3 appendices lists products with a specific tax. These lists are specific to each region and are classified according to three categories ABC
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