Tax & Finance

#FCPD1513806AOrder of June 3, 2015 Amending the November 10, 2011 Order Setting Conditions for Tax Benefits on Certain Fuels

🇫🇷France··Other·Low Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This law updates the conditions under which certain types of fuel are eligible for tax benefits in France. Specifically, it removes kerosene from the list of eligible fuels and makes structural changes to the articles in the existing order. Companies dealing with diesel, liquefied petroleum gas, and certain fuel-water emulsions may need to adjust their compliance strategies accordingly.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Kerosene is removed from the list of eligible fuels for tax benefits.
  • Title and article numbers in the existing order are reorganized.
  • Article regarding kerosene under specific usage conditions is repealed.

Obligations

What this law requires

high

Remove kerosene (carburéacteurs) from eligibility for tax benefits on fuels

Companies administering or claiming fuel tax benefits
operational
medium

Update internal compliance procedures to reflect the removal of Article 6 from the November 10, 2011 Order

Companies dealing with fuel tax benefits and compliance departments
operational
medium

Adjust tax benefit eligibility determinations to apply renumbered articles (former articles 7-16 now become articles 6-15)

Companies claiming fuel tax benefits; tax authorities
operational
high

Ensure diesel, liquefied petroleum gas, and fuel-water emulsion suppliers comply with updated structural requirements under the amended order

Fuel suppliers and distributors (diesel, liquefied petroleum gas, fuel-water emulsions)
operational
high

Disregard Title II provisions concerning conditional kerosene employment, which have been deleted

All entities previously claiming tax benefits under kerosene provisions
prohibition

Affected Parties

Companies dealing with diesel fuelCompanies dealing with liquefied petroleum gas

Tags

tax,fuel,compliance