Additional TGAP levy on fuels with insufficient biofuel blending

Article 32 of the 2005 Finance Act inserts Article 266 quindecies into the Customs Code. Those who release petrol and diesel for consumption owe an additional levy of the general tax on polluting activities (TGAP). The rate is 1.2%, increased by 0.3 point in 2006, 1.5 points in 2007, 1 point in 2008, 1 point in 2009 and 0.75 point in 2010, and reduced by the share of energy from blended biofuels. It is declared and paid once a year, first before 10 April 2006.