Legal provisions of COM(2025)55 - Authorisation of France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments in accordance with Article 19 of Directive 2003/96/EC - Main contents
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dossier | COM(2025)55 - Authorisation of France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican ... |
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document | COM(2025)55 ![]() |
date | March 24, 2025 |
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 respect the minimum rates referred to in Article 7 of Directive 2003/96/EC.
Article 2
This Decision shall apply from 1 January 2025 until 31 December 2028.
However, in the event that the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union, or any other relevant provision of the Treaty, introduces a modified general system for the taxation of energy products, with which system the authorisation granted in Article 1 of this Decision would not be compatible, this Decision shall cease to apply on the day on which that modified general system becomes applicable.
Article 3
This Decision shall take effect on the date of its notification.
Article 4
This Decision is addressed to the French Republic.