Question 6590 — taxes and duties

Summary

As of April 1, 2018, the Government has decided to remove the domestic consumption tax exemption on energy products (TICPE) from which liquefied petroleum gas (LPG) used as fuel benefits. This measure is consistent with the Government's desire to ensure that the carbon component is applied to all energies and to reduce the amount of tax loopholes. However, in application of Article 2.4.b of Directive 2003/96/EC of October 27, 2003 restructuring the community framework for the taxation of energy products and electricity, transposed into domestic law, Article 265 C of the Customs Code stipulates that the products mentioned in Article 265 of the Customs Code are not subject to internal consumption taxes, in particular when they are used in a process for manufacturing mineral products no metallic. However, LPG is mentioned in article 265 of the customs code. Furthermore, the activities of manufacturing ceramic articles for domestic or ornamental use (including pottery) fall under the process of manufacturing non-metallic mineral products. In view of these elements, the activities of the ceramic potters sector are thus exempt from TIC on combustible LPG.

Machine translation from French. The official text remains authoritative.

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