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IP/10/295

Brussels, 18 March 2010

Electricity taxation: the European Commission asks France to adapt its electricity taxation system

The Commission has asked France to amend its legislation on electricity taxation within a period of two months in order to comply with the Directive on the taxation of energy products and electricity.

Under Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, France had a transitional period until 1 January 2009 to adapt its electricity taxation system.

That deadline passed without the necessary measures being taken to bring the relevant French legislation (on local electricity taxes) into line with the Directive. In any case, the necessary measures were not communicated to the Commission.

Background:

This request was made in the form of a reasoned opinion, which is the second stage of infringement proceedings, as provided for in the first paragraph of Article 258 of the Treaty on the Functioning of the European Union. If France does not amend its legislation within the specified time limit, the Commission may decide to refer the matter to the Court of Justice.

The Commission’s case reference number is 2009/2058.

Press releases on infringement proceedings in the field of taxation or customs can be consulted at:

http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm

For the latest general information on infringement proceedings against Member States see:

http://ec.europa.eu/community_law/index_en.htm


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