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97/542/EC: Commission Decision of 18 December 1996 on tax exemptions for biofuels in France (Only the French text is authentic) (Text with EEA relevance)

97/542/EC: Commission Decision of 18 December 1996 on tax exemptions for biofuels in France (Only the French text is authentic) (Text with EEA relevance)

Decision · 5 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

The aid granted in France in the form of a tax exemption for biofuels of agricultural origin as provided for in Article 32 of the 1992 Finance Act, Article 89 of the 1993 Finance Act and Article 30 of the 1993 amending Finance Act, and in the two 'technical progress` agreements known as the ETBE Conventions, is illegal, having been granted in contravention of the procedural rules laid down in Article 93 (3) of the Treaty.

Article 2

This aid is incompatible with the common market within the meaning of Article 92 of the Treaty.

Article 3

France is required to discontinue the aid referred to in Article 2 within two months of notification of this Decision.

Article 4

France shall inform the Commission within two months of notification of this Decision of the measures it intends to take to comply herewith, and shall also inform the Commission within the time limit laid down in Article 3 of the measures that have been taken to comply therewith.

Article 5

This Decision is addressed to the French Republic. Done at Brussels, 18 December 1996. For the Commission Franz FISCHLER Member of the Commission (1) OJ No 172, 30. 9. 1966, p. 3025/66. (2) OJ No L 349, 31. 12. 1994, p. 105. (3) OJ No L 177, 1. 7. 1981, p. 4. (4) OJ No L 110, 17. 5. 1995, p. 1. (5) OJ No L 181, 1. 7. 1992, p. 12. (6) OJ No L 158, 8. 7. 1995, p. 13. (7) OJ No L 181, 1. 7. 1992, p. 21. (8) OJ No L 349, 31. 12. 1994, p. 105. (9) OJ No C 143, 9. 6. 1995, p. 8. (10) Esters of rapeseed and sunflower oil used as a substitute for domestic fuel oil and diesel. (11) Journal officiel de la République française, 31 December 1993, p. 18 526. (12) Journal officiel de la République française, 28 March 1992, p. 4 323. (13) OJ No C 143, 9. 6. 1995, p. 8. (14) OJ No L 316, 31. 10. 1992, p. 12. (15) COM(92) 36 final; OJ No C 73, 24. 3. 1992, p. 6. (16) OJ No L 235, 18. 9. 1993, p. 41. (17) OJ No C 143, 9. 6. 1995, p. 8. (18) Except potatoes. (19) Source: COMEXT 2. (20) Within the meaning of Council Directive 94/74/EC of 22 December 1994 amending Directive 92/12/EEC, Directive 92/81/EEC and Directive 92/82/EEC; OJ No L 365, 31. 12. 1994, p. 46. (21) OJ No C 143, 9. 6. 1995, p. 8. (22) [1979] ECR 2161. (23) OJ No L 94, 28. 4. 1970, p. 13. (24) [1973] ECR 611. (25) [1973] ECR 1471. (26) [1977] ECR 595. (27) [1991] ECR I-5505. (28) [1973] ECR 813. (29) [1987] ECR 901. (30) [1990] ECR I-3437.

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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