Incentive tax on the incorporation of biofuels (TIRIB): overhaul of the fuel TGAP
The 2019 Finance Act rewrites Article 266 quindecies of the Customs Code: the additional TGAP levy on fuels becomes the incentive tax on the incorporation of biofuels (TIRIB). Companies releasing petrol and diesel for consumption pay it on their annual volumes, at €98 per hectolitre in 2019 (€101 from 2020), multiplied by the gap between the national renewable energy target (7.9% in 2019) and the share actually incorporated. The tax is zero if the target is met. Biofuels from food crops count only up to 7%, and from 1 January 2020 palm oil-based products are no longer considered biofuels.
Measure originators
No official estimate found for this measure.
Measure impact
Affects fuel distributors and importers: they must incorporate at least 7.9% renewable energy in 2019 (8% for diesel and 8.2% for petrol from 2020) to avoid the tax. According to the Senate general report, the former tax raised about €2 million in 2016. The TIRIB was later replaced by the TIRUERT (separate entry).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne