Decision (EU) 2019/372 authorising France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments

Summary:

Council Implementing Decision of 5 March 2019 permitting France to continue to apply a reduction in the rate of taxation on unleaded petrol in Corsica.

Further information:

The taxation of energy products in the EU is governed by Directive 2003/96/EC. The Directive specifies which products are taxable, the uses that make them taxable and the minimum rates at which they must be taxed depending on whether they are used as motor fuel, for certain industrial or commercial purposes or for heating.

Decision 2007/880/EC authorised France to apply a reduced rate of excise duty to unleaded petrol used as motor fuel and consumed in the Corsican departments on the condition that the reduction does not go beyond the additional cost of transport, storage and distribution compared with mainland France. This authorisation was subsequently extended by Decision 2013/192/EU.

In September 2018, the French authorities requested authorisation to continue to apply the reduction for a period of six years, from 1 January 2019 to 31 December 2024, with a view to partially offsetting the additional costs induced by geographical remoteness and difficulties of supply.

After assessing the request, on 17 January 2019 the European Commission presented a proposal for a Council Implementing Decision authorising France to continue to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsica until 31 December 2024.

• Primary Source

EUR-Lex: COM(2019)6: Proposal for a Decision authorising France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2019:006:FIN

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