Legal provisions of COM(2004)597 - Authorisation of France to apply differentiated levels of taxation to motor fuels under Article 19 of Directive 2003/96/EC - Main contents
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dossier | COM(2004)597 - Authorisation of France to apply differentiated levels of taxation to motor fuels under Article 19 of Directive 2003/96/EC. |
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document | COM(2004)597 ![]() |
date | November 4, 2005 |
Article 1
2. Administrative regions may be permitted to apply differentiated reductions provided the following conditions are fulfilled:
(a) | the reductions are no greater than EUR 35,4 per 1 000 litres of unleaded petrol or EUR 23,0 per 1 000 litres of gas oil; |
(b) | the reductions are no greater than the difference between the levels of taxation of gas oil for non-commercial use and gas oil for commercial use; |
(c) | the reductions are linked to the objective socioeconomic conditions of the regions in which they are applied; |
(d) | the application of regional reductions does not have the effect of granting a region a competitive advantage in intra-Community trade. |
3. The reduced levels must comply with the requirements of Directive 2003/96/EC, and in particular the minimum levels laid down in Article 7.