HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
25.4.2013 Official
Journal
of
the
European
Union L
113/15
COUNCIL IMPLEMENTING DECISION
of 22 April 2013
authorising the French Republic to apply differentiated levels of taxation to motor fuels in
accordance with Article 19 of Directive 2003/96/EC
(2013/193/EU)
THE COUNCIL OF THE EUROPEAN UNION,
domestic product or higher than average unemployment
have applied lower rates. Overall, the national measure is
based on specific policy considerations.
Having regard to the Treaty on the Functioning of the European
Union,
(5) The
tight
limits
set
for
the
differentiation
of
rates
on
a
regional basis as well as the exclusion of gas oil used for
Having regard to Council Directive 2003/96/EC of 27 October
commercial purposes from the measure imply that the
2003 restructuring the Community framework for the taxation
risk of competitive distortions in the internal market is
of energy products and electricity (
very low. Moreover, the application of the measure so far

1 ), and in particular Article 19
thereof,
has shown a strong tendency on behalf of regions to levy
the maximum rate allowable, which has further decreased
any potential for competitive distortions.
Having regard to the proposal from the European Commission,
(6)
No obstacles to the proper functioning of the internal
market have been reported as regards, more particularly,
Whereas:
the circulation of the products in question in their
capacity as products subject to excise duty.
(1) Council
Implementing
Decision
2011/38/EU
( 2 ) auth
orised the French Republic (hereinafter referred to as
(7) When
originally
requested,
the
national
measure
had
‘France’) to apply, for a period of three years, differ
been preceded by a tax increase equal to the margin
entiated levels of taxation to gas oil and unleaded
for regional reductions. Against that background and in
petrol for the purposes of an administrative reform
light of the conditions of the authorisation as well as
involving the decentralisation of certain specific powers
experience gathered, the national measure does not
previously exercised by central government. Imple
appear to be in conflict with Union energy and climate
menting Decision 2011/38/EU expired on 31 December
change policies.
2012.
(8) It
follows
from
Article
19(2)
of
Directive
2003/96/EC
(2) By
letter
dated
10
February
2012,
France
requested
auth
that each authorisation granted thereunder must be
orisation to continue to apply differentiated rates of
strictly limited in time. Moreover, the Commission
taxation under the same conditions for a further period
proposal for a Council Directive amending Directive
of six years after 31 December 2012.
2003/96/EC provides for a permanent rule allowing
France, within certain limits, to apply differentiated
levels of taxation at the level of the French regions. It
(3) Implementing
Decision
2011/38/EU
was
adopted
on
the
is therefore appropriate to limit the period of application
basis that the measure requested by France met the
of this Decision to three years and to stipulate that, in
requirements set out in Article 19 of Directive
any event, this Decision expires once the said permanent
2003/96/EC. In particular, it was considered that the
rule becomes applicable. Moreover, in order not to
measure would not hinder the proper functioning of
undermine future general developments of the existing
the internal market. It was also considered that it was
legal framework, it is also important to provide that,
in conformity with the relevant Union policies.
should the Council introduce a modified general system
for the taxation of energy products to which the present
authorisation would not be adapted, this Decision shall
(4) The
national
measure
is
part
of
a
policy
designed
to
expire on the day on which the rules on that modified
increase administrative effectiveness by improving the
system become applicable.
quality and reducing the cost of public services, as well
as a policy of subsidiarity. It offers regions an additional
(9) It
should
be
ensured
that
France
can
apply
the
specific
incentive to improve the quality of their administration
reduction to which this Decision relates from 1 January
in a transparent fashion. In this respect, Implementing
2013, following seamlessly on from the prior
Decision 2011/38/EU requires that the reductions be
arrangements under Implementing Decision 2011/38/EU.
linked to the socioeconomic circumstances of the
The authorisation requested should therefore be granted
regions in which they are applied. Consequently, a
with effect from 1 January 2013.
number of regions with either lower than average gross
( 1 ) OJ L 283, 31.10.2003, p. 51.
(10) This Decision is without prejudice to the application of
( 2 ) OJ L 19, 22.1.2011, p. 13.
the Union rules regarding State aid,

---

L 113/16
EN
Official Journal of the European Union
25.4.2013
HAS ADOPTED THIS DECISION:
Article 2
Article 1
This Decision shall take effect on the day of its notification.
1. France
is
hereby
authorised
to
apply
reduced
rates
of It shall apply from 1 January 2013.
taxation to unleaded petrol and gas oil used as motor fuel.
Gas oil for commercial use within the meaning of Article 7(2)
It shall expire on 31 December 2015.
of Directive 2003/96/EC shall not be eligible for any such
reductions.
However, this Decision shall expire on the earlier day one of the
2. Administrative
regions
may
be
permitted
to
apply
differ
following modifications to Directive 2003/96/EC becomes
entiated reductions provided the following conditions are
applicable:
fulfilled:
— the general system for the taxation of energy products is
(a) the reductions are no greater than EUR 35,4 per 1 000
modified in a manner to which the present authorisation is
litres of unleaded petrol or EUR 23,0 per 1 000 litres of
not adapted,
gas oil;
— France is authorised to apply differentiated levels of taxation
(b) the reductions are no greater than the difference between
at the level of the regions.
the levels of taxation of gas oil for non-commercial use and
gas oil for commercial use;
Article 3
(c) the reductions are linked to the objective socioeconomic
This Decision is addressed to the French Republic.
conditions of the regions in which they are applied;
(d) the application of regional reductions does not have the
Done at Luxembourg, 22 April 2013.
effect of granting a region a competitive advantage in
intra-Union trade.
For the Council
3. The
reduced
rates
must
comply
with
the
requirements
of
Directive 2003/96/EC, and in particular the minimum rates laid
The President
down in Article 7.
E. GILMORE

---

Document Outline

• �

---