Factsheet: Excise duty law: Biofuel quota

Excise duty law: Biofuel quota

Key Information

Country/Region:

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
Description: 
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
Goal/Aim: 
Setting out a minimum share of biofuels in transport fuels.
Responsible Authority: 
Ministry of finance

Status:

Year Instrument & Measure Started: 
2011
Year Last Instrument & Measure was last Amended: 
2012