2002/363/EC: Council Decision of 3 May 2002 on the granting of aid by the French Government for road transport undertakings
Date: 2002-05-03
Institutions: Council of the European Union
Subjects: France, State aid, carriage of goods, competition law, control of State aid, excise duty, road transport, transport company

16.5.2002

EN

Official Journal of the European Communities

L 131/15

COUNCIL DECISION

of 3 May 2002

on the granting of aid by the French Government for road transport undertakings

(2002/363/EC)

THE COUNCIL OF THE EUROPEAN UNION,

measure has been extended to cover occasional
passenger transport.

Having regard to the Treaty establishing the European
Community, and in particular the third subparagraph of Article
88(2) thereof,

Having regard to the application made by the Government of
the French Republic on 4 February 2002,

Whereas:

(1)

(2)

(3)

Article 8(4) of Council Directive 92/81/EEC of 19
October 1992 on the harmonisation of the structures of
excise duties on mineral oils (1) allows the Council to
authorise Member States to introduce exemptions or
reductions in the excise duty charged on mineral oils for
specific policy purposes.

Under the second indent of Article 3(3) of Council
Decision 1999/880/EC (2) and Article 2 of Council
Decision 2001/224/EC of 12 March 2001 concerning
reduced rates of excise duty and exemptions from such
duty on certain mineral oils when used for specific
purposes (3), France is authorised, by way of derogation
from the provisions of Council Directive 92/82/EEC (4),
to continue to apply, until 31 December 2002, differen-
tiated rates of excise duty to diesel fuel used in commer-
cial vehicles, provided that
those differentiated rates
comply with the obligations laid down in Directive 92/
82/EEC and in particular the minimum rates of excise
duty laid down in Article 5 thereof.

In Article 26 of its 1999 Finance Act (No 98-1266 of
30 December 1998) France introduced an arrangement
for the partial reimbursement of the excise duty applic-
able to diesel fuel for certain types of goods transport by
road, with effect from 11 January 1999, consolidated in
Article 265f of the Customs Code. At national level that

(4)

(5)

(6)

the Commission notified France of

By letter dated 18 April 2001 (published in OJ C 160,
2.6.2001),
its
decision to initiate the procedure laid down in Article
88(2) of the Treaty in connection with the abovemen-
tioned measures.

For environmental and energy-conservation reasons,
France adopted taxes on diesel oil
that were much
higher than the Community minimum. The increase in
the tax burden, not to mention the very high increase in
the price of crude oil, has had extremely negative reper-
cussions on the activities of the road transport sector. In
these circumstances, France has been compelled to intro-
duce compensatory measures to meet the considerable
economic and social difficulties to which the sector is
prey, no other remedy being sufficient.

The measure is not discriminatory as it is open to all
firms established within the Community that obtain
diesel fuel in France. Even when account is taken of this
reimbursement arrangement, the TIPP rate in France is
still much higher than the Community minimum rate
for diesel
that some firms or sectors
benefit from certain tax measures does not in itself mean
they are in form or substance contrary to the
that
common interest.

fuel. The fact

(7)

The arrangement is temporary. It will cease to apply on
31 December 2002. In 2002 the annual reimbursement
will be substantially reduced compared with the figure
for 2001.

(1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc-

(8)

tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

(2) OJ L 331, 23.12.1999, p. 73.
(3) OJ L 84, 23.3.2001, p. 23.
(4) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc-

tive 94/74/EC.

There are therefore exceptional circumstances that make
it possible to consider such aid, by way of derogation
and to the extent strictly necessary to remedy the
economic and social difficulties of
the transporters
concerned, compatible with the common market,

L 131/16

EN

Official Journal of the European Communities

16.5.2002

HAS ADOPTED THIS DECISION:

Article 1

The measures adopted by France in accordance with the second indent of Article 3(3) of Decision
1999/880/EC and with Article 2 of Decision 2001/224/EC shall be considered compatible with the
common market.

This Decision is addressed to the French Republic.

Article 2

Done at Brussels, 3 May 2002.

For the Council

The President

J. PIQUÉ I CAMPS