#ECOE2534902ADecree on the Tax for the Use of Nuclear Fuel for Electricity Production
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This decree establishes the regulations for taxing the use of nuclear fuel in electricity production in France for the years 2026 to 2028. It specifies the parameters for calculating the tax amount, including a conversion factor and set rates for taxation and cap tariffs. Furthermore, it outlines the deadlines for declaration and payment of taxes and refunds for overpayments.
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Key Changes
- Introduction of parameters for determining the tax amount for nuclear fuel use in electricity production
- Establishment of deadlines for tax declaration and payment
- Provision for refunding overpayments by taxpayers
Obligations
What this law requires
Apply a conversion factor of 0.33 between energy contained in nuclear fuel and energy produced for electricity generation when calculating tax amounts for years 2026-2028
Apply a taxation rate of 78 €/MWh for nuclear fuel used in electricity production for years 2026-2028
Apply a cap tariff (écrêtement) rate of 110 €/MWh for years 2026-2028
Submit tax declaration by October 31st of the year following the year for which the tax is due
Submit installment payment declarations and advance payments by the 16th day following the end of the last month covered by each installment arrangement provided in Article R. 337-9 of the Energy Code