{
  "url": "https://openlegislation.uk/eu-decision-2013-193/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2013-193/introduction.json",
  "legislation": "eudn/2013/193",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-193",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Implementing Decision\nof 22 April 2013\nauthorising the French Republic to apply differentiated levels of taxation to motor fuels in accordance with Article 19 of Directive 2003/96/EC\n(2013/193/EU)\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular Article 19 thereof,\nHaving regard to the proposal from the European Commission,\nWhereas:\n(1)\nCouncil Implementing Decision 2011/38/EU authorised the French Republic (hereinafter referred to as ‘France’) to apply, for a period of three years, differentiated levels of taxation to gas oil and unleaded petrol for the purposes of an administrative reform involving the decentralisation of certain specific powers previously exercised by central government. Implementing Decision 2011/38/EU expired on 31 December 2012.\n(2)\nBy letter dated 10 February 2012, France requested authorisation to continue to apply differentiated rates of taxation under the same conditions for a further period of six years after 31 December 2012.\n(3)\nImplementing Decision 2011/38/EU was adopted on the basis that the measure requested by France met the requirements set out in Article 19 of Directive 2003/96/EC. In particular, it was considered that the measure would not hinder the proper functioning of the internal market. It was also considered that it was in conformity with the relevant Union policies.\n(4)\nThe national measure is part of a policy designed to increase administrative effectiveness by improving the quality and reducing the cost of public services, as well as a policy of subsidiarity. It offers regions an additional incentive to improve the quality of their administration in a transparent fashion. In this respect, Implementing Decision 2011/38/EU requires that the reductions be linked to the socioeconomic circumstances of the regions in which they are applied. Consequently, a number of regions with either lower than average gross domestic product or higher than average unemployment have applied lower rates. Overall, the national measure is based on specific policy considerations.\n(5)\nThe tight limits set for the differentiation of rates on a regional basis as well as the exclusion of gas oil used for commercial purposes from the measure imply that the risk of competitive distortions in the internal market is very low. Moreover, the application of the measure so far has shown a strong tendency on behalf of regions to levy the maximum rate allowable, which has further decreased any potential for competitive distortions.\n(6)\nNo obstacles to the proper functioning of the internal market have been reported as regards, more particularly, the circulation of the products in question in their capacity as products subject to excise duty.\n(7)\nWhen originally requested, the national measure had been preceded by a tax increase equal to the margin for regional reductions. Against that background and in light of the conditions of the authorisation as well as experience gathered, the national measure does not appear to be in conflict with Union energy and climate change policies.\n(8)\nIt follows from Article 19(2) of Directive 2003/96/EC that each authorisation granted thereunder must be strictly limited in time. Moreover, the Commission proposal for a Council Directive amending Directive 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 is therefore appropriate to limit the period of application of this Decision to three years and to stipulate that, in any event, this Decision expires once the said permanent rule becomes applicable. Moreover, in order not to undermine future general developments of the existing legal framework, it is also important to provide that, 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 expire on the day on which the rules on that modified system become applicable.\n(9)\nIt should be ensured that France can apply the specific reduction to which this Decision relates from 1 January 2013, following seamlessly on from the prior arrangements under Implementing Decision 2011/38/EU. The authorisation requested should therefore be granted with effect from 1 January 2013.\n(10)\nThis Decision is without prejudice to the application of the Union rules regarding State aid,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 283, 31.10.2003, p. 51."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 19, 22.1.2011, p. 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/193/introduction",
    "retrieved_at": "2026-11-01T15:15:07.159478+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."
}