{
  "url": "https://openlegislation.uk/eu-decision-2011-38/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2011-38/article-1.json",
  "legislation": "eudn/2011/38",
  "legislation_title": "Council Implementing Decision of 18 January 2011 authorising France to apply differentiated levels of taxation to motor fuels in accordance with Article 19 of Directive 2003/96/EC (2011/38/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-38",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "1. France is hereby authorised to apply reduced rates of taxation to unleaded petrol and gas oil used as fuel. Gas oil for commercial use within the meaning of Article 7(2) of Directive 2003/96/EC shall not be eligible for any such reductions.\n2. Administrative regions may be permitted to apply differentiated reductions provided the following conditions are fulfilled:\n(a) the reductions are no greater than EUR 35,4 per 1 000 litres of unleaded petrol or EUR 23,0 per 1 000 litres of gas oil;\n(b) the reductions are no greater than the difference between the levels of taxation of gas oil for non-commercial use and gas oil for commercial use;\n(c) the reductions are linked to the objective socio-economic conditions of the regions in which they are applied;\n(d) the application of regional reductions does not have the effect of granting a region a competitive advantage in intra-Union trade.\n3. The reduced rates must comply with the requirements of Directive 2003/96/EC, and in particular the minimum rates laid down in Article 7.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2011/38/article/1",
    "retrieved_at": "2026-11-01T15:15:53.977821+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}