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25.4.2013 Official
Journal
of
the
European
Union L
113/13
COUNCIL IMPLEMENTING DECISION
of 22 April 2013
authorising the French Republic to apply a reduced rate of taxation to unleaded petrol used as
motor fuel and consumed in the Corsican departments in accordance with Article 19 of Directive
2003/96/EC
(2013/192/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5) The
final
level
of
taxation
complies
with
the
minimum
rates laid down in Directive 2003/96/EC — currently
EUR 359/1 000 litres (or EUR 35,90/hectolitre). This
holds true even allowing for the authorisation
Having regard to the Treaty on the Functioning of the European
conferred by Council Implementing Decision
Union,
2013/193/EU of 22 April 2013 authorising the French
Republic to apply differentiated levels of taxation to
motor fuels in accordance with Article 19 of Directive
Having regard to Council Directive 2003/96/EC of 27 October
2003/96/EC ( 3 ), for the period as from 1 January 2013,
2003 restructuring the Community framework for the taxation
even if the effects of that Decision are combined with
of energy products and electricity ( 1 ), and in particular Article 19
those of this Decision.
thereof,
(6) In view of the remote and insular nature of the
Having regard to the proposal from the European Commission,
departments to which it applies and the moderate
reduction in the rate — which is, moreover, very high
compared to the minimum level prescribed by Directive
2003/96/EC —, the measure requested will not give rise
Whereas:
to any movement specifically linked to the supplying of
fuel.
(1) Council
Decision
2007/880/EC
( 2 ) authorised the French
Republic (hereinafter ‘France’) to apply a reduced rate of
(7)
Consequently, the measure is acceptable from the point
taxation to unleaded petrol used as motor fuel and
of view of the proper functioning of the internal market
consumed in the Corsican departments in accordance
and of the need to ensure fair competition and it is not
with Article 19 of Directive 2003/96/EC.
incompatible with the health, environment, energy and
transport policies of the Union.
(2) By
letter
dated
12
March
2012,
France
requested
auth
orisation to apply a reduced rate of energy tax to
(8) France
should
therefore
be
authorised,
pursuant
to
unleaded petrol used as motor fuel by way of
Article 19(2) of Directive 2003/96/EC, to apply a
extension of a practice followed under Decision
reduced rate of taxation to unleaded petrol used as
2007/880/EC. The reduction amounts to EUR 1 per
motor fuel and consumed in Corsica, until 31 December
hectolitre. The authorisation is being requested for the
2018.
period from 1 January 2013 to 31 December 2018. In
Corsica the cost of supplying unleaded petrol to the
forecourt is appreciably higher than in mainland
France, final prices being EUR 0,10 per litre higher
(9) It
follows
from
Article
19(2)
of
Directive
2003/96/EC
than on the mainland.
that each authorisation granted under that Article must

be strictly limited in time.
(3) By
reducing
the
tax
on
unleaded
petrol
borne
by
consumers in Corsica, the consumers concerned will be
(10) In
order
to
provide
the
departments
concerned
with
a
sufficient degree of certainty, the authorisation should be
placed on a more equal footing with those on the
granted for a period of six years. However, in order not
mainland. The measure therefore meets regional and
to undermine future general developments of the existing
cohesion policy objectives.
legal framework, it is appropriate to provide that, should
the Council, acting on the basis of Article 113 of the
Treaty, introduce a modified general system for the
(4) The
tax
reduction
is
no
larger
than
necessary
to
allow
for
taxation of energy products to which this authorisation
the additional transport and distribution costs borne by
would not be adapted, this Decision would expire on the
consumers in Corsica.
day on which the rules on that modified system became
applicable.
( 1 ) OJ L 283, 31.10.2003, p. 51.
( 2 ) OJ L 346, 29.12.2007, p. 15.
( 3 ) See page 15 of this Official Journal.

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L 113/14
EN
Official Journal of the European Union
25.4.2013
(11) It
should
be
ensured
that
France
can
apply
the
specific
Article 2
reduction to which this Decision relates from 1 January
2013, following seamlessly on from the prior
This Decision shall take effect on the day of its notification.
arrangements under Decision 2007/880/EC. The authori
sation requested should therefore be granted with effect
It shall apply from 1 January 2013.
from 1 January 2013.
It shall expire on 31 December 2018.
(12) This Decision is without prejudice to the application of
However, should the Council, acting on the basis of Article 113
the Union rules regarding State aid,
of the Treaty, introduce a modified general system for the
taxation of energy products to which the authorisation
HAS ADOPTED THIS DECISION:
granted in Article 1 of this Decision would not be adapted,
this Decision shall expire on the day on which the rules on
Article 1
that modified system become applicable.
France is hereby authorised to apply a reduction in the rate of
Article 3
taxation not exceeding EUR 1 per hectolitre to unleaded petrol
used as motor fuel and consumed in the Corsican departments.
This Decision is addressed to the French Republic.
The reduction shall not go beyond the additional costs of
transport, storage and distribution borne in the Corsican
Done at Luxembourg, 22 April 2013.
departments compared to mainland France.
For the Council
The reduced rate shall comply with the obligations in Directive
2003/96/EC, in particular the minimum rates referred to in
The President
Article 7 thereof.
E. GILMORE

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