#FCPD1515503AOrder of December 17, 2015, setting modalities for energy product consumption tax exemption for aviation fuel
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law provides for an exemption from the internal consumption tax on energy products used as fuel on aircraft, benefiting airlines engaged in public transport, users with customs identification, public authorities, and operators with mixed activities. The exemption is contingent upon the aircraft being used for commercial activities. Specific documentation and compliance are required to obtain the tax exemption status, and comprehensive record-keeping is mandatory.
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Key Changes
- Provides tax exemption for aviation fuel used by specific operators
- Requires documentation and compliance for exemption status
- Specifies detailed procedures for obtaining and maintaining exemption status
Obligations
What this law requires
Airlines, operators with identification attestations, public authorities, and mixed-activity operators must use exempted aviation fuel exclusively for the commercial activities described in their application documentation and cannot use it for other purposes.
Operators seeking identification attestations must submit a complete dossier to the competent regional customs directorate including: K bis extract (less than 3 months old), legal link document to aircraft, proof of aircraft operation, activity description with supporting documents, product denomination, estimated annual consumption, and list of supply depots.
All modifications to information in the initial attestation application dossier must be reported through submission of a new attestation request under identical conditions.
Attestation holders must submit renewal applications at least three months before the five-year attestation validity period expires, including a complete new dossier.
Upon cessation of activity, attestation holders must immediately inform the competent regional customs director in writing, after which the attestation becomes null and void.