#2020-1764Decree No. 2020-1764 Amending the Incentive Tax Regulation for Biofuel Incorporation
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The decree modifies previous regulations regarding the traceability and incorporation of biofuels in France. It updates terminology and provisions related to the transfer of rights, the requirements for control by certifying bodies, and the documents required for compliance with traceability regulations. The changes aim to streamline processes and remove outdated references, ensuring clarity in the implementation of renewable energy standards.
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Key Changes
- Renaming of title II to reflect renewable energy traceability conditions.
- Insertion of new provisions regarding the transfer of rights in Article 1.
- Establishment of controls by certifying bodies for compliance reporting in Article 10 bis.
Obligations
What this law requires
Ensure traceability of renewable energy products from raw materials in categories 2 and 3 (as defined in Article 266 quindecies C of the Customs Code) and from raw materials in category D of the same article
Have elements listed in Annexes I and II controlled by a certifying body as mentioned in Article L. 661-7 of the Energy Code
Submit a control report from the certifying body to the administration concurrently with either the recognition application file or the annual supply balance sheet
Establish and document rights transfer conventions identifying the first liable party as the transferor and the second liable party as the transferee, in accordance with Article 266 quindecies VI of the Customs Code
Include reference to independent control conducted under Article L. 661-7 of the Energy Code in audit documentation, replacing previous sustainability audit system references