#FCPD1515504AOrder of December 17, 2015, on the tax exemption for energy products used as fuel on board ships
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This French regulation specifies tax exemptions for energy products used as fuel on board specific types of ships. It applies to commercial ships, government vessel operations, and fishing boats complying with certain criteria, such as being registered and actively involved in commercial activities. Economic operators not directly covered must obtain an identification certificate for benefits. Compliance with procedural requirements, like documentation and certificate renewal, is mandatory.
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Key Changes
- Introduces tax exemptions for fuel used by specified types of ships
- Requires economic operators to obtain identification certificates for tax benefits
- Mandates compliance with documentation and procedural requirements
Obligations
What this law requires
Commercial ship operators must register the vessel as a merchant ship on official administrative registers (act of francization or certificate of registry) to qualify for TICPE tax exemption
Commercial ship operators must maintain a permanent crew with documentation including crew list, manning certificate, and safe manning requirements to qualify for TICPE tax exemption
Economic operators not listed in Article 1 must obtain an identification certificate from the regional customs director before receiving tax-exempt fuel deliveries
Applicants for identification certificates must submit original Kbis extract (or equivalent document), proof of vessel operation, and activity description to the appropriate regional customs authority
Identification certificate holders must renew their certificate by submitting a new application at least three months before the five-year validity period expires