#2024-599Decree No. 2024-599 of June 26, 2024 on the Prior Authorization for Non-Road Diesel Distributors for Agricultural or Forestry Needs
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This French decree requires establishments that distribute non-road diesel for agricultural or forestry use to obtain prior authorization. The authorization process involves meeting specific criteria, ensuring compliance with tax obligations, and lasts for six years. It affects businesses involved in the supply of non-road diesel and aims to regulate diesel distribution more tightly to control tax evasion.
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Key Changes
- Establishments must obtain prior authorization to distribute non-road diesel for agriculture or forestry.
- Authorization is valid for six years and requires compliance with tax obligations.
- The decree introduces measures to prevent tax evasion in diesel distribution.
Obligations
What this law requires
Establishments distributing non-road diesel for agricultural or forestry use must obtain prior authorization from the competent customs service (service de gestion) before commencing operations
Operators must be current with all excise tax obligations and must not have committed any infractions relating to excise rules during the three years preceding the authorization request
Operators must provide identification elements and descriptions of their activity and establishment as determined by ministerial decree before authorization can be granted
Authorization is valid for six years from the date of issuance; operators must submit renewal requests to the customs service at least three months before expiration
Any changes in information provided during the authorization request must be reported immediately to the customs service; substantial modifications require issuance of a new authorization