Legal provisions of COM(2019)6 - Authorisation of France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments

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dossier COM(2019)6 - Authorisation of France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican ...
document COM(2019)6 EN
date March  5, 2019

Contents

Article 1

France is hereby authorised to apply a reduction in the rate of taxation not exceeding EUR 1 per hectolitre to unleaded petrol used as motor fuel and consumed in the Corsican departments.

In order to avoid any overcompensation, the reduction shall not go beyond the additional costs of transport, storage and distribution borne in the Corsican departments compared to mainland France.

The reduced rate shall comply with the obligations set out in Directive 2003/96/EC, in particular the minimum rates referred to in Article 7 thereof.

Article 2

This Decision shall take effect on the date of its notification.

It shall apply from 1 January 2019.

It shall expire on 31 December 2024.

However, should the Council, acting on the basis of Article 113 of TFEU, introduce a modified general system for the taxation of energy products to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall expire on the day on which the rules on that modified system become applicable.

Article 3

This Decision is addressed to the French Republic.