Question 9840 — taxes and duties

Summary

Finance law no. 2017-1837 of December 30, 2017 for 2018 provided for the end of the exemption from the domestic consumption tax on energy products (TICPE) for LPG for fuel use on April 1, 2018. Until then, only fuel use and fuel use under conditions of use were subject to the TICPE. The end of the exemption for LPG fuel, resulting from a parliamentary initiative and supported by the Government in Parliament during the examination of the 2018 finance law, thus remedies an unjustified difference in treatment between the different uses of LPG. However, the legislator ensured a balanced application of this new framework, taking into account the financial situation of small and medium-sized businesses. Thus, article 16 of the finance law for 2018 provided for a progressive increase in the TICPE rate applicable to LPG fuel so that the financial cost of taxation for businesses is smoothed over several years. With a rate of 66.30 euros per ton, the starting rate in 2018 is significantly lower for the fuel use of LPG than for fuel use and fuel use under conditions of use, for which rates of 207 and 159 euros per ton are respectively provided. In addition, the exemptions and exemptions from TICPE provided for by articles 265 C, 265 bis and 265 nonies of the customs code for all energy products apply to LPG. LPG for fuel use may thus be exempt, exempt or subject to a reduced rate of TICPE in the event of use: - in the context of a dual use of the product: when the LPG is used as fuel and for a use other than fuel or fuel; - as part of a manufacturing process non-metallic minerals; - when used to produce electricity; - when used within energy product production establishments; - when it is used as fuel for the needs of a large energy-consuming installation. Companies using LPG as fuel can request assistance from the General Directorate of Customs and Indirect Duties (DGDDI) responsible for the application of the TICPE, to determine whether certain of their manufacturing processes are eligible for the exemptions, exemptions and reduced rates provided for. The tax trajectory adopted in terms of TICPE thus takes into account the situation of industrial companies while pursuing a clear objective of transition to renewable energies. However, it is not possible to provide for exceptions which would undermine the overall consistency of the system and the principle of equality between taxpayers.

Machine translation from French. The official text remains authoritative.

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