#2024-71Decree No. 2024-71 on Monitoring Fuel Used in Fishing
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The decree outlines the procedures for monitoring fuel used for fishing activities in France, especially when the fuel supplier is different from the distributor. It specifies the definitions of key terms, the responsibilities of distributors and suppliers, and the requirements for monthly attestations that detail the quantities of fuel delivered for fishing purposes. The regulations are aimed at ensuring compliance with tax provisions related to renewable energy use in transport.
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Key Changes
- Establishment of monthly attestations by fuel distributors detailing fuel delivered for fishing purposes
- Definition of key terms related to fuel usage and tax responsibilities
- Specification of the calculation method for fuel quotas related to fishing activities
Obligations
What this law requires
Distributors must establish monthly attestations in duplicate for each special depot, following the administration's prescribed model, detailing fuel delivered for fishing purposes.
Distributors must transmit one copy of the monthly attestation to each fuel supplier that has supplied them since January 1 of the reference period, no later than the 15th of the following month (or by February 26, 2024 for January 2024 attestation).
Distributors must retain the second copy of each monthly attestation until the end of the third year following the reference period (until December 31, 2027 for the 2024 reference period).
Attestations must include the distributor's corporate name, registered office address, unique identification number, special depot address, and the fuel supplier's corresponding information.
Attestations must specify the monthly quota calculated per special depot and fuel type, representing the ratio of fuel volumes delivered for fishing needs to total fuel volumes supplied from January 1 through the reference month.