Universal Registration Document 2024

1 PRESENTATION OF THE GROUP GROUPE ADP’S ACTIVITIES

Amount and deduction The amount of the safety and security fee for the tax for passenger air transport is determined by decree issued by the ministers responsible for the budget and civil aviation between lower and upper limits, which are set by law. Since 30 December 2022, the French Finance law for 2023 modified the tax cap applicable to the category of airfields to which Aéroports de Paris belongs (Class 1), setting it at €11.80 per departing passenger. The joint order of the minister responsible for the budget and the minister responsible for civil aviation setting the tax rate for French airports, applied this ceiling and set the amount of the tax at €11.80 for Paris airports in 2024. Moreover, article L. 422-25 of the French Goods and Services Tax Code stipulates that a reduction of 40% to 65%, the rate of which is set by decree, applies to connecting passengers. Since 1 April 2024, the reduction rate is set at 72% under the aforementioned decree, i.e. , a price of €3.30 per connecting passenger. Surcharge for the equalisation system Lastly, a surcharge per departing passenger is paid into an equalisation system, which contributes towards funding these public services at smaller French airports whose annual traffic is less than 5 million units, one unit of traffic being equal to one passenger or 100 kilograms of cargo or mail loaded or unloaded. The conditions for this increase are set by article L. 422-24 which stipulates that: “The airport equalisation tariff provided for in paragraph 4 of article L. 422-20 is identical for all airports and groupings of Class 1 to 3 airfields. It is determined by joint order of the Minister in charge of the Budget and the French Minister in charge of Civil Aviation up to the upper limit of €1.25”. The equalisation tariff on the civil aviation tax for Aéroports de Paris’ airports (Paris-Orly, Paris-Charles de Gaulle, Paris Le Bourget and the civil airfields for general aviation) was set at €1 per passenger from 1 April 2024, by the decree of 29 March 2024 setting the list of airports and airport groups and the tariff for safety and security for the tax on passenger air transport applicable to each one, the reduction rate of this tariff as well as the airport equalisation tariff for this tax. Since the Amending French Finance law for 2013 (French law no. 2013-1279 of 29 December 2013), Aéroports de Paris, as a group of airfields, no longer benefits from the equalisation system for the funding of security measures for the Pontoise, Toussus-le-Noble and Issy-les-Moulineaux airfields. User fees Article 179 of French law no. 2018-1317 of 28 December 2018 on Finance for 2019, now codified in article L. 6328-3 of the French Transport Code, modified the financing regime of safety activities: since 1 April 2019, for each airport and grouping of class 1 and 2 airfields whose annual costs per boarded passenger eligible for financing by the tax is at least equal to €9 for each of the last four known calendar years, the price was set in such a way as to cover 94% of the eligible costs borne by its operator. However, article 133 of French law no. 2025-127 of 14 February 2025 amended the rate of expenditure eligible for financing, lowering it to 92% as from 1 January 2025.

u a security check system for all hold baggage that ensures security checks of all hold baggage presented by airlines according to procedures defined by the French public authorities, which essentially consists of explosive detecting apparatus, generally integrated into airport baggage handling facilities, possibly accompanied by specially trained dogs; u security check measures for staff, their personal effects and vehicles at each access point to restricted security areas within airports, as well as access control measures, including biometrics in particular; security check and screening measures for supplies; u security procedures for the use of facilities made available to the Group's partners (check-in counters, boarding lounges, etc.); u special arrangements inside and outside of the terminals including physical separation of flows with passengers from countries or airports not recognised as having an equivalent security level, facilities that allow a single security check for passengers or baggage during connections for certain flights from countries or airports that apply security measures recognised as equivalent, video-surveillance of security check-points and personnel access points, security partitions, secured emergency exits, secure emergency exits, anti-return doors and corridors, etc.; u patrolling procedures and monitoring of border security and controls in critical parts of restricted access security areas for airport identification cards and vehicle passes. All of these measures are described in a safety programme established at each airport by Aéroports de Paris and submitted for information purposes to the Civil Aviation services. The security programmes result in the issuance by the Deputy Prefect of a security approval for a maximum period of five years. For Paris-Le Bourget, the security programme was approved by prefectural decree on 30 June 2022 for five years. The same applies to those of Paris-Orly and Paris-Charles de Gaulle, which were approved by prefectural decree as of 29 March 2023 for a period of five years. The security programmes set out the tasks, locations, resources and procedures to be used, and are supplemented by training plans for the hiring and training of staff working in the security field and quality assurance programmes that describe in particular Aéroports de Paris’ supervisory mechanisms for overseeing security service providers. Around 250 people are employed by Aéroports de Paris to directly perform security duties, and nearly 5,000 people are employed by external service providers specialising in carrying out security checks and screening. These companies are selected by Aéroports de Paris on behalf of the French government, after a publicised and competitive procurement procedure. Security activities such as those relating to aircraft rescue and fire-fighting services and services for the prevention of animal hazards and those linked to measures employed within the framework of environmental controls are financed by the airport tax for passenger air transport and the tax for goods air transport provided for in articles L. 422-13 and L. 422-41 of the French Goods and Services Tax Code ( Code sur les impositions des biens et services ) collected for each departing passenger and each tonne of cargo or mail loaded. FUNDING OF SECURITY ACTIVITIES Purpose of the tax

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024

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