ANNOUNCEMENT 01 Jan 2013

In January 2013, the government of France announced a targeted tax change.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE



Original source in french: (article 20)
http://www.assemblee-nationale.fr/14/ta/ta0239.asp


Inception date: 01 Jan 2013 | Removal date: open ended
Still in force

Tax or social insurance relief

On 19 November 2013, France passed the 2014 Finance Act and introduced a refund scheme for propellant used in the agricultural production.
 
If a producers can provide evidence, that the propellant was used for agricultural activities (according to L. 22-1 and L722-3) , the law foresees an reimbursement for 2013 of:

  • 5,000 EUR per hectolitre of petrol
  • 1,665 EUR per 100 kilos of heavy fuel
  • 1,071 EUR per 100 kilowatt hours of natural gas

For 2014, the reimbursement rate decreases:

  • 3,860 EUR per hectolitre of petrol
  • 0,185 EUR per 100 kilos of heavy fuel
  • 0,119 EUR per 100 kilowatt hours of natural gas

 
The measure is considered trade distorting because it gives the French agricultural producers an advantage over its foreign competitors around the world. The list of affected countries is based on the main competitors of the respective exported products.

AFFECTED PRODUCTS

 
010121 010129 010221 010229 010290 010391 010392 010410 010511 010512 010594 010611 010614 010619 010632 010639 010690 030111 030119 030191 030193 030194 030199 030211 030213 030214 030219 030221 030223 030224 030229 030231 030232 030235 030243 030244 030245 030247 030251 030252 030253 030254 030259 030272 030279 030281 030282 030284 030285 030289 030290 030611 030612 030614 030615 030616 030617 030619 030621 030622 030624 030625 030626 030627 030629 030711 030721 030729 030731 030739 030741 030749 030751 030759 030760 030791 030799 040110 040120 040140 040150 040711 040719 040721 040729 040790 040900 041000 050800 051110 051191 051199 060110 060120 060210 060220 060230 060240 060290 060311 060312 060313 060314 060315 060319 060390 060420 060490 070110 070190 070200 070310 070320 070390 070410 070420 070490 070511 070519 070521 070529 070610 070690 070700 070810 070820 070890 070920 070930 070940 070951 070959 070960 070970 070991 070992 070993 070999 071310 071320 071331 071333 071339 071340 071350 071410 071420 071430 080111 080119 080122 080131 080132 080211 080212 080221 080222 080231 080232 080241 080242 080251 080252 080262 080290 080310 080390 080410 080420 080430 080440 080450 080510 080520 080540 080550 080590 080610 080620 080711 080719 080720 080810 080830 080910 080929 080930 080940 081010 081020 081030 081040 081050 081060 081070 081090 090111 090112 090121 090122 090190 090210 090220 090230 090240 090300 090411 090412 090421 090422 090510 090520 090710 090811 090812 090831 090931 091011 091020 091030 091091 091099 100111 100119 100191 100199 100390 100410 100490 100510 100590 100610 100620 100630 100640 100710 100790 100810 100830 100850 100890 120190 120241 120242 120400 120510 120590 120600 120740 120750 120770 120791 120799 120910 120921 120922 120923 120925 120929 120930 120991 120999 121020 121120 121190 121221 121299 121300 121410 121490 130120 130190 130212 130213 130219 130220 130231 130232 130239 140110 140190 140490 152110 152190 180100 240110 240120 240130 400110 400121 400122 400129 410120 410150 410190 410210 410221 410320 430110 430130 440110 440121 440122 440131 440139 440310 440320 440349 440391 440392 440399 510121 520100 530121 530129 530130
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