{
  "url": "https://openlegislation.uk/eu-decision-2020-1793/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1793/introduction.json",
  "legislation": "eudn/2020/1793",
  "legislation_title": "Council Decision (EU) 2020/1793 of 16 November 2020 amending the period of application of Decision No 940/2014/EU concerning the dock dues in the French outermost regions",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-1793",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision (EU) 2020/1793\nof 16 November 2020\namending the period of application of Decision No 940/2014/EU concerning the dock dues in the French outermost regions\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof,\nHaving regard to the proposal from the European Commission,\nAfter transmission of the draft legislative act to the national parliaments,\nHaving regard to the opinion of the European Parliament,\nActing in accordance with a special legislative procedure,\nWhereas:\n(1)\nCouncil Decision No 940/2014/EU authorises the French authorities to apply exemptions or reductions to dock dues in the French outermost regions for products listed in the Annex to that Decision that are produced locally in those outermost regions. The maximum authorised tax differential is 10, 20 or 30 percentage points, depending on the products and the overseas department in question. Decision No 940/2014/EU applies until 31 December 2020.\n(2)\nFrance is of the view that the competitive disadvantages suffered by the French outermost regions persist, and has submitted a request to the Commission for a system of differentiated taxation similar to the current system to be maintained beyond 1 January 2021 until 31 December 2027.\n(3)\nHowever, analysing the lists of the products to which France wishes to apply differentiated taxation is a lengthy process that requires the verification of the reasons for the differentiated taxation and its proportionality for each product, so as to ensure that the differentiated taxation does not undermine the integrity and coherence of the Union legal order, including the integrity and coherence of the internal market and common policies.\n(4)\nThe crisis caused by the COVID‐19 pandemic has seriously delayed the work carried out by the French authorities to collect all the information necessary for that verification. Consequently, that work has not yet been completed.\n(5)\nThe failure to adopt a proposal before 1 January 2021 might create a legal vacuum, as it would rule out the application of any differentiated taxation in the French outermost regions after 1 January 2021.\n(6)\nAn additional period of six months is therefore required to make it possible to complete the verification work under way and to give the Commission time to present a balanced proposal that takes account of the various interests at stake.\n(7)\nDecision No 940/2014/EU should therefore be amended accordingly,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Opinion of 6 October 2020 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Decision No 940/2014/EU of 17 December 2014 concerning the dock dues in the French outermost regions (OJ L 367, 23.12.2014, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1793/introduction",
    "retrieved_at": "2026-11-01T15:12:04.395969+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."
}