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Tax decreaseIn effectEnergy excise dutiesNational

Use of pure vegetable oils as fuel by local authority captive fleets

Article 37 of the 2006 Amending Finance Act allows local authorities and their groupings to use pure vegetable oils, neat or blended, as fuel for their captive fleet vehicles, after signing an agreement with the prefect and the regional customs director (Article 265 ter of the Customs Code). These oils are subject to the domestic consumption tax at the diesel rate, reduced by the relief applied to vegetable oil methyl esters. The measure takes effect on 1 January 2007.

Measure originators

InitiatorLR
Michel Diefenbacher
Les Républicains
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2007

Measure impact

Local authorities that sign an agreement may run their vehicles on pure vegetable oil while paying a domestic consumption tax reduced by the relief granted to ester-type biofuels.

Official references

Law number: Loi n° 2006-1771 du 30 décembre 2006 (LFR 2006), art. 37
Official Journal: JORF du 31 décembre 2006
View on Légifrance

Sources

Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006, art. 37Official
31 December 2006
Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006Official
31 December 2006
Sénat, rapport n° 115 (2006-2007) de M. Philippe Marini sur le projet de loi de finances rectificative pour 2006Parliamentary
13 December 2006

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2007

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en application de la mesure (art. 37).
Source
Completed
30 December 2006

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006, publiée au Journal officiel du 31 décembre 2006.
Source