France: New Circular on Energy Product Taxation

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The French General Directorate of Customs and Indirect Taxes issued Circular No. DA 24-009 regarding energy product taxation, effective April 1.


The circular covers various aspects including territorial scope, internal consumption tax, import VAT, oil VAT, regionalized tax rates for petroleum products, energy product information, and exemptions. It supersedes Administrative Decision No. 23-031 dated December 28, 2023.


Source: douane.gouv.fr


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