{
  "url": "https://openlegislation.uk/eu-decision-2020-1791",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1791.json",
  "id": "eudn/2020/1791",
  "title": "Council Decision (EU) 2020/1791 of 16 November 2020 authorising France to apply a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion",
  "short_title": "Decision (EU) 2020/1791 authorising France to apply a reduced rate of certain indirect taxes on ‘traditional’…",
  "long_title": "Council Decision (EU) 2020/1791 of 16 November 2020 authorising France to apply a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion",
  "citation": "EU Decision 2020/1791",
  "type": "eudn",
  "year": "2020",
  "number": "1791",
  "version": "current",
  "date": "2020-11-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "INFORMATION TO BE INCLUDED IN THE MONITORING REPORT REFERRED TO IN ARTICLE 4",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Estimated additional costs. Information shall be provided for each type of rum (‘agricole rum’ and ‘sucrerie rum’) benefiting from the reduced rate of the relevant indirect taxes. The French authorities shall complete Table 1 with at least the following information, where such information is available. The information provided in Table 1 shall be sufficient to evaluate the additional cost faced by the producers in the French outermost regions.",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Other subsidies. The French authorities shall complete Table 2, listing all other aid and support measures addressing the additional operating costs of economic operators linked to the outermost region status.",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Impact on public budget. The French authorities shall complete Table 3 providing the estimated total amount (in EUR) of tax not collected because of the tax differentials applied.",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Impact on overall economic performance. The French authorities shall complete Table 4 providing any data demonstrating the impact of the reduced rate of the relevant indirect taxes on the socioeconomic development of the French outermost regions. The indicators required in Table 4 refer to the performance of the rum sector compared to the general performance in the regional economy. If some of the indicators are not available, alternative reporting data shall be included on the overall socioeconomic performance of the French outermost regions.",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Specifications of the regime. The French authorities shall complete Table 5 for each type of rum (‘agricole rum’ and ‘sucrerie rum’) and by region (Guadeloupe, French Guiana, Martinique and Réunion). If some of the indicators are not available, alternative reporting data shall be included on the specifications of the regime.",
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/6",
      "kind": "division",
      "number": "6",
      "heading": "Irregularities. The French authorities shall provide information on any investigations on administrative irregularities, on evasion of the relevant indirect taxes, and on smuggling of the alcoholic products concerned in the context of the application of the authorisation. They shall provide detailed information, including at least information on the nature of the case, value and time period.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/6"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": "7",
      "heading": "Complaints. The French authorities shall provide information on whether the local, regional, or national authorities have received any complaints concerning the application of the authorisation, either by beneficiaries or by non-beneficiaries.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1791/annex/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/7"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-decision-2020-1791/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-decision-2020-1791/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-decision-2020-1791/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1791",
    "retrieved_at": "2026-11-01T15:12:04.449100+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."
}