#BCRD1131063ADecree of November 10, 2011, Setting Conditions for Reduced Tax Rates on Diesel and Other Fuels
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This French law outlines conditions for using diesel, jet fuels, liquefied petroleum gases, and water-diesel emulsions under a reduced tax regime. It affects businesses in industrial, commercial, and agricultural sectors and imposes specific requirements for fuel coloring, marking, and usage tracking to avoid tax evasion.
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Key Changes
- Establishes reduced tax rates for certain fuels under specific conditions
- Requires coloring and marking of fuels to distinguish usage
- Sets regulations for fuel usage in industrial and commercial sectors
Obligations
What this law requires
Add colorant RED 24 (1 g/hl) or RED 19 (0.5 g/hl) and agent traceur Solvent Yellow 124 (0.6 g/hl) to non-road diesel and domestic heating fuel before placing on market or transferring ownership
Obtain approval from the director general of customs and excise duties for bi-fuel automatic selection devices (bicarburation) before commercialization; obtain approval from the regional director for other cases
Renew bi-fuel automatic selection device approvals upon request and provide proof of approval status to customs agents upon demand
Install and pre-approve consumption monitoring devices on vehicles claiming annual tax differential reimbursement; devices must be approved by the director general of customs and excise duties
Provide customs agents with a list of bi-fuel automatic selection device users by device type before the 10th day following each quarter