Factsheet: Excise duty law: Biofuel quota

Excise duty law: Biofuel quota

Key Information


Full name of Instrument & Measure (English): 
Law of 17 December 2010 defining excise duties and rates on energy products, electricity, tobacco and alcohol
Full name of Instrument & Measure (native language): 
Loi modifiée du 17 décembre 2010 fixant les droits d’accise et les taxes assimilées sur les produits énergétiques, l’électricité, les produits de tabacs manufacturés, l’alcool et les boissons alcooliques
The law of 18 December 2010 details the rates of excise duties for several products including energy products. It also regulates the obligation of a biofuel quota. Oil companies releasing petrol and diesel for consumption need to fulfil a defined quota of biofuels per year (Art. 1 (1), Loi du 17 décembre 2010). It also states sustainability criteria for the blended biofuels. The budget laws 2013 an 2014 set the level of incorporated biofuels to 3,75% respectively to 4,75%. These percentages are calculated in relation to the energy content of the fuels. The Law of 21 December 2012 states the budget of the State´s receipts and expenses for the tax year 2013
Setting out a minimum share of biofuels in transport fuels.
Responsible Authority: 
Ministry of finance


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: