Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to apply reduced rates of taxation to electricity directly supplied to stationary aircraft at aerodromes open to public air traffic
Date: 2024-05-29
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: France, aircraft, airport, electrical energy, electricity supply, excise duty, tax relief

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   EUROPEAN COMMISSION  Brussels, 29.5.2024  COM(2024) 216 final 2024/0121 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to apply reduced rates of taxation to electricity directly supplied to stationary aircraft at aerodromes open to public air traffic  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Taxation  of  energy  products  and  electricity  in  the  European  Union  is  governed  by 
Council Directive  2003/96/EC  of  27 October 2003  restructuring  the  Community  framework 
for  the  taxation  of  energy  products  and  electricity1  (the  ‘Energy  Taxation  Directive’  or  the 
‘Directive’). 

Pursuant to Article 19(1) of the Directive, in addition to the provisions laid down in particular 
in  its  Articles 5,  15  and  17,  the  Council,  acting  unanimously  on  a  proposal  from  the 
Commission, may authorise any Member State to introduce further exemptions or reductions 
in the level of taxation for specific policy considerations. 

In the present case, France requested authorisation to apply reduced rates of taxation to final 
electricity  consumption  in  the  case  of  electricity  directly  supplied  to  stationary  aircraft  at 
aerodromes open to public air traffic, including private leisure aviation. The objective of this 
proposal  is  to  grant  that  authorisation  by  means  of  a  derogation  valid,  as  requested,  for  a 
limited period.  

By letter of 11 April 2022, the French authorities informed the Commission of their intention 
to  apply  the  measure  which  is  the  subject  of  this  request  for  a  derogation,  pursuant  to 
Article 19  of  Directive  2003/96/EC.  The  French  authorities  provided  additional  information 
on  25 October 2022  and  7 August 2023.  Further  information  was  sent  by  the  French 
authorities on 30 October 2023, 7 November 2023, 27 December 2023 and 18 April 2024.  

France  requested  authorisation  to  apply  the  minimum  levels  of  taxation  laid  down  in  the 
Directive (Article 10(1)) to the electricity supplied via the shore-side network to the aircraft 
concerned by the request. France highlighted the fact that electricity used to power stationary 
aircraft at aerodromes open to public air traffic operated by undertakings in the course of their 
economic activity is eligible for the professional minimum tariff (EUR 0.5/MWh). However, 
the  French  authorities  clarified  that  the  European  non-professional  minimum  tariff 
(EUR 1/MWh) applies to electricity used to power stationary aircraft at  aerodromes open to 
public  air  traffic  operated  by  private  individuals  for  private  leisure  purposes  (which  the 
authorities consider to be a non-economic activity).  

The  period  of  validity  initially  requested  was  from  1 January 2024  until  31 December 2029, 
which is within the maximum period allowed by Article 19 of the Energy Taxation Directive. 
Following  discussions  between  the  French  authorities  and  the  Commission,  in  particular  in 
view  of  the  proposed  revision  of  Directive  2003/96/EC2,  an  early  termination  date  of 
31 December 2027 was agreed.  

This tax reduction is aimed at encouraging the deployment and use of shore-side electricity in 
order  to  reduce  air  pollution  in  airport  cities,  improve  local  air  quality  and  reduce  noise 
pollution,  improving  inhabitants’  health.  The  objective  of  the  measure  is  the  application  of 
reduced rates per MWh consumed to the supply of electricity, via terminals, to all stationary 
aircraft at aerodromes open to public air traffic. 

1 
2 

OJ L 283, 31.10.2003, p. 51. 
Proposal for a Council Directive restructuring the Union framework for the taxation of energy products 
and electricity (recast), COM(2021) 563 final, of 14 July 2021. 

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With  the  requested  measure,  France  intends  to  incentivise  the  use  of  shore-side  electricity, 
which  is  considered  a  less  polluting  alternative  to  the  generation  of  electricity  on  board  the 
above-mentioned aircraft.  

The French authorities indicated that the measure would be of general application and that the 
tax reduction would apply to all aircraft, regardless of flight status, using shore-side electricity 
when stationary at an aerodrome open to public air traffic. 

In this regard, the French authorities stated that  de iure the measure would cover all French 
aerodromes open to public air traffic, i.e. around 450 aerodromes. Nevertheless, de facto this 
would essentially concern 120 commercial aerodromes, in particular those forming part of the 
Trans-European  Transport  Network  (TEN-T)  which  are  the  intended  beneficiaries  of  this 
measure. These aerodromes would be more able to invest, in the short and medium term, in 
alternative  means  of  electricity  supply  (pre-conditioned  air  unit,  400 Hz  socket  and  mobile 
power unit) to the aircraft using them. The number of beneficiaries is therefore estimated at 
around  980 000  for  2019,  the  last  representative  year  of  normal  air  traffic  (excluding  the 
COVID-19  pandemic).  The  number  of  beneficiaries  was  441 000  in  2020,  and  553 000  in 
2021.  

According to the French authorities’ estimates, the use of electrical means would result in a 
tenfold reduction in the CO2 emissions of stationary aircraft. According to data taken from the 
annual  assessment  of  gaseous  emissions  linked  to  air  traffic  in  France  carried  out  by  the 
Directorate-General  for  Civil  Aviation  (DGAC)  using  its  ‘TARMAAC’  calculator,  in  2019 
the 13 largest airport hubs emitted more than 230 000 tonnes of CO2 solely through the use of 
auxiliary power units (APUs) for commercial traffic. Since the use of APUs is essential for at 
least the time it takes to connect and disconnect electrical means (30% of the time), the gain 
can be estimated at 145 tonnes of CO2.  

In  this  regard,  the  French  authorities  stated  that  in  2022,  1 kWh  provided  by  the  electricity 
network (400 Hz) cost on average EUR 0.276/kWh3. In December 2023, 1 kWh supplied via 
APUs  cost  EUR 0.184.  The  cost  of  electricity  from  the  grid  is  thus  higher  than  the  cost  of 
using APUs. 

With  the  tax  reduction,  France  intends  to  encourage  relevant  operators  to  develop  and  use 
shore-side  electricity  in  order  to  reduce  airborne  emissions  and  noise  pollution  from  the 
combustion of fuel on board stationary aircraft, thus reducing CO2 emissions. The application 
of  a  reduced  rate  of  taxation  would  increase  the  competitiveness  of  shore-side  electricity 
supply  compared  to  electricity  produced  on  board  the  aircraft  concerned  by  means  and 
products that emit high levels of greenhouse gases.  

The  expenditure  related  to  this  measure  would  amount  to  EUR 12 million  for  2024  and 
EUR 16.3 million per year between 2025 and 2029. The total budgetary expenditure for this 
(2024-2029)  had  been  estimated  at 
measure 
EUR 93.5 million. 

the  period 

requested 

initially 

for 

3 
4 

https://analysesetdonnees.rte-france.com/bilan-electrique-prix#Vuedensemble.  
The  details of the calculation provided by the French authorities are as follows: with  APU electricity 
performance of 35%, 1 kWh APU output is equivalent to approximately 1/0.35 = 2.86 kWh supplied at 
APU input. Taking into account the lower calorific value of kerosene (43 MJ/kg), i.e. 11.95 kWh/kg (as 
1 Joule = 2.778 × 10-7 Kilowatt hours), 1 kWh supplied by the APU requires approximately 0.239 kg of 
kerosene. Since the average price of kerosene in December 2023 was EUR 769/tonne on the European 
market  (see  https://www.iata.org/en/publications/economics/fuel-monitor),  the  price  of  using  the  APU 
is EUR 0.18/kWh.  

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• 

Consistency with existing provisions in the policy area 

Taxation  of  electricity  is  governed  by  the  Energy  Taxation  Directive  2003/96/EC,  in 
particular Article 10 thereof. The Directive makes provision  for minimum  levels  of taxation 
applicable  to  electricity,  fixed  as  set  out  in  Annex I  (Table C).  Articles 5,  15  and  17  make 
provision  for  the  Member  States  to  apply  differentiated  tax  rates,  including  exemptions  and 
reductions, to certain uses of electricity. However, these provisions do not, as such, provide 
for reduced taxation of shore-side electricity for aircraft. 

The requested measure constitutes State aid and falls within the scope of the EU legislation in 
this field, in particular Commission Regulation (EU) No 651/20145. 

Provisions under the Energy Taxation Directive 

Article 19(1), first subparagraph, of the Directive reads as follows:  

‘In addition  to  the provisions set  out  in the previous  Articles, in  particular in  Articles 5, 15 
and 17, the Council, acting unanimously on a proposal from the Commission, may authorise 
any  Member  State  to  introduce  further  exemptions  or  reductions  for  specific  policy 
considerations.’ 

Through the tax reduction under consideration, the French authorities intend to promote a way 
of  supplying  electricity  to  stationary  aircraft  at  aerodromes  open  to  public  air  traffic  that  is 
less  harmful  to  the  environment,  and  thereby  to  improve  local  air  quality  and  reduce  noise 
pollution.  

The Commission has already recommended the use of shore-side electricity as an alternative 
to  the  generation  of  electricity  on  board  vessels  at  berth  and  thereby  recognised  its 
environmental advantages6.  

Similarly, as part of the proposed revision of the Directive on the taxation of energy products 
and  electricity,  which  envisages,  among  other  things,  the  taxation  of  fuels  supplied  for  air 
navigation, to encourage the development and adoption of solutions that are cleaner than the 
production of electricity on board, the Commission has made provision for all Member States 
to apply total or partial exemptions to electricity supplied to stationary aircraft and to ships at 
berth in ports. 

In  the  present  case,  beneficiaries  would  be  subject  to  a  reduced  level  of  taxation 
corresponding  to  the  minimum  levels  of  taxation  applicable  to  electricity  in  the  European 
Union, as provided for in the Energy Taxation Directive (i.e. EUR 0.5/MWh or EUR 1/MWh 
depending  on  the  type  of  consumption),  which  is  conducive  to  achievement  of  the  above 
objectives. 

The  possibility  of  introducing  a  favourable  tax  treatment  for  shore-side  electricity  can  be 
envisaged  under  Article 19  of  the  Directive,  since  its  purpose  is  to  allow  Member  States  to 
introduce  further  exemptions  or  reductions  for  specific  policy  considerations,  in  this  case 
environmental ones.  

5 

6 

Commission  Regulation  (EU)  No 651/2014  of  17 June  2014  declaring  certain  categories  of  aid 
compatible  with  the  internal  market  in  application  of  Articles 107  and  108  of  the  Treaty  (OJ  L 187, 
26.6.2014, p. 1). 
Commission Recommendation 2006/339/EC of 8 May 2006 on the promotion of shore-side electricity 
for use by ships at berth in Community ports (OJ L 125, 12.5.2006). 

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France  has  requested  that  the  measure  should  apply  for  the  maximum  period  allowed  by 
Article 19(2)  of  the  Directive,  i.e.  6 years  (from  January 2024  to  December 2029).  In 
principle,  according  to  the  French  authorities  the  period  of  application  of  the  derogation 
should  be  long  enough  not  to  discourage  airport  operators  and  electricity  suppliers  from 
starting  or  continuing  to  make  the  necessary  investments  in  shore-side  electricity  facilities. 
The  French  authorities  added  that  this  period  will  also  provide  the  maximum  possible  legal 
certainty  to  aircraft  operators,  which  have  to  plan  their  investments  in  on-board  equipment. 
Following  discussions  between  the  French  authorities  and  the  Commission,  in  particular  in 
view  of  the  proposed  revision  of  Directive  2003/96/EC,  an  early  termination  date  of 
31 December 2027 was agreed.  

In  support  of  their  request,  the  French  authorities  also  pointed  out  that  12  decrees  limiting 
APUs7  had  recently  been  published,  in  July 20238.  These  decrees  cover  12  French  airports 
under  the  control  of  the  Noise  Control  Authority  (ACNUSA)9.  The  decrees  are  intended  to 
regulate the use time of CO2-emitting APUs, which may account for 6% of an airport hub’s 
CO2 emissions10. The French authorities clarified that alternatives to APUs exist (thermal and 
electrical), offering a considerable reduction in the carbon footprint11 and noise levels12 whilst 
improving air quality. However, due to inadequate allocation of equipment to replace APUs, 
in the French authorities’ view these regulatory measures are not sufficient to encourage the 
airports  concerned  to  equip  themselves  with  alternative  means;  furthermore,  the  limitation 
decrees mentioned above cover only 12 airports. The French authorities therefore consider a 
reduced excise rate applicable to electricity supplied to stationary aircraft covering all French 
airports to be an important incentive for the airport ecosystem.  

Moreover, according to the French authorities an exceptional tax deduction scheme has also 
been  put  in  place  (‘extra  depreciation’)13  to  support  airports  and  ground-handling  assistants 
investing  in  equipment  using  more  environmentally  friendly  fuels  (natural  gas,  electrical 
power,  hydrogen,  superethanol  E85,  non-road  machinery  combining  electrical  power  and 
gasoline  engines,  and  those  combining  petrol  with  natural  fuel  gas  or  liquefied  petroleum 
gas).  This  measure  makes  it  possible  to  deduct  from  the  profit  subject  to  income  tax  or 
corporation tax a sum equal to 40% of the original value, excluding financial costs, of non-
road  machinery  entered  as  fixed  assets.  For  small  and  medium-sized  enterprises,  this 
deduction increases to 60% of the value of the property acquired. The exceptional deduction 
is  subject 
(EU)  No 1407/2013  of 
18 December 2013  on  the  application  of  Articles 107  and  108  of  the  Treaty  on  the 
Functioning  of  the  European  Union  to  de minimis  aid.  This  scheme  applies  to  new 
investments  acquired,  leased  or  leased  with  a  purchase  option  from  1 January 2020  until 

to  compliance  with  Commission  Regulation 

7 

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9 

10 

11 

12 
13 

An auxiliary power unit (APU) is a small turbojet at the rear of the fuselage which provides electrical 
energy and air conditioning when the aircraft is on the ground. It also enables the main jet engines to be 
started.  
One  decree  for  each  hub,  all  entering  into  force  on  1 December 2023.  Five  airports  already  had 
limitation decrees, which were repealed and replaced by those published in July 2023. 
These 12 airports account for 85% of commercial movements in France (Paris-Charles de Gaulle, Paris-
Orly,  Paris-Le  Bourget,  Nice-Côte  d’Azur,  Nantes-Atlantique,  Lyon-Saint  Exupéry,  Marseille-
Provence, Bordeaux-Mérignac, Toulouse-Blagnac, Beauvais-Tillé, Lille-Lesquin, and Bâle-Mulhouse). 
Figures  provided  by  Aéroports  de  Paris  (ADP)  as  part  of  the  Holistic  Green  Airport  (OLGA) 
programme funded by Horizon 2020. 
Between  6  and  10 tonnes  issued  per  year,  compared  with  408  to  1 166 tonnes  with  the  APU  for 
Guinault appliances (APU OFF – Guinault). 
75 dB instead of 120 dB with the APU for Guinault appliances, for example. 
Article 39i(f)  of  the  General  Tax  Code,  resulting  from  the  provisions  of  Article 60  of  Law  No 2019-
1479 of 29 December 2019 on finances for 2020. 

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31 December 2022. In view of the COVID-19 crisis, the recent application of this deduction, 
and  the  lack  of  liquidity  of  airports  and  ground-handling  assistants,  investments  in  less-
emitting equipment have been reduced since the entry into force of this measure. 

Lastly, the French authorities pointed out that the French Government has recently adopted a 
law  to  speed  up  the  energy  transition,  which  will  facilitate  the  installation  of  photovoltaic 
panels  at  airports,  in  particular  on  airport  buildings  and  green  areas14.  The  objective  of  this 
law (which will be complemented by two other laws on onshore wind and nuclear power) is 
to  increase  the  share  of  renewable  energy  in  France  to  33%  in  2030.  Airports  intend  to 
develop fields of photovoltaic panels on their buildings in the coming years. Their goal is first 
to be self-sufficient in electricity, and then to generate more electricity.  

The objective of these measures is, inter alia, to improve the framework conditions governing 
the use at airports of shore-side electricity for the aircraft concerned.  

In these circumstances, it is therefore appropriate to grant the authorisation for the period in 
question.  

State aid rules 

The reduced tax rates envisaged by the French authorities are equal to the EU minimum levels 
of taxation for electricity pursuant to Article 10 of Directive 2003/96/EC.  

The  present  proposal  is  without  prejudice  to  any  assessment  of  the  French  measure  under 
State aid rules. Moreover, the proposal for a Council implementing decision does not detract 
from the Member State’s obligation to ensure compliance with State aid rules. 

• 

Consistency with other Union policies 

Environment and climate change policy 

The requested measure mainly concerns the EU’s environment and climate change policy.  

To the extent that it will help to reduce the use of fossil fuels on board stationary aircraft, the 
measure  will  contribute  to  the  objective  of  improving  local  air  quality  and  reducing  noise 
pollution.  

Directive 2008/50/EC on ambient air quality currently requires Member States to ensure that 
the levels of several air pollutants are kept below the limit values, target values and other air-
quality  standards  established  in  the  Directive.  That  obligation  requires  them,  where 
applicable,  to  find  solutions  to  problems  such  as  emissions  from  stationary  aircraft  at 
aerodromes open to public air traffic.  

According to the French authorities’ estimates, the use of electrical means would result in a 
tenfold reduction in the CO2 emissions of stationary aircraft. According to data taken from the 
annual  assessment  of  gaseous  emissions  linked  to  air  traffic  in  France  carried  out  by  the 
Directorate-General  for  Civil  Aviation  (DGAC)  using  its  ‘TARMAAC’  calculator,  in  2019 
the 13 largest airport hubs emitted more than 230 000 tonnes of CO2 solely through the use of 
auxiliary power units (APUs) for commercial traffic. Since the use of APUs is essential for at 

14 

Law No 2023-175 of 10 March 2023 on the acceleration of renewable energy production; the provisions 
promoting and simplifying the installation of photovoltaic panels are laid down in Title III of this Law.  

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least the time it takes to connect and disconnect electrical means (30% of the time), the gain 
can be estimated at 145 tonnes of CO2. 

Energy policy 

The measure requested is intended to accompany the aviation energy transition provided for 
in  the  European  Green  Deal  and  in  particular  in  the  texts  of  the  ‘Fit  for  55’  package  (see 
Revision of the Trans-European Network Regulation (TEN-E15)). 

The  measure  is  in  line  with  Regulation  (EU)  2023/1804  of  13 September 202316  on  the 
deployment  of  alternative  fuels  infrastructure  and  repealing  Directive  2014/94/EU,  with 
particular reference to the deployment of electricity infrastructure at airports17.  

Under  these  circumstances,  not  penalising  the  less-polluting  alternative  of  shore-side 
electricity  can  be  justified,  allowing  France  to  apply  the  reduced  rates  of  taxation  as 
requested. 

Transport policy 

In  addition  to  the  Trans-European  Transport  Network  (TEN-T)  guidelines  requiring 
alternative fuels to be available in inland ports, seaports and airports, the measure requested 
by  France  is  part  of  a  process  of  complementarity  with  the  existing  framework  set  out  in 
Commission  Recommendation  2006/339/EC  on  the  promotion  of  shore-side  electricity  by 
ships at berth in Union ports and the Communication from the Commission on strategic goals 
and recommendations for the Union’s maritime transport policy.  

Internal market and fair competition 

From the point of view of the internal market  and fair competition, according to the French 
authorities the measure simply reduces the tax distortion between two competing sources of 
electricity for stationary aircraft. 

The electricity supplied to those aircraft is generally produced by means and products highly 
emitting  of  greenhouse  gases,  which  are  moreover  normally  exempt  from  all  taxes,  in 
particular excise duty under Article 14 of the Directive18. 

The  application  of  a  reduced  level  of  taxation  to  electricity  supplied  to  aircraft  from  the 
airport’s electrical  terminals  would  therefore  reduce use of the internal  means  of generating 
electricity on aircraft, which are sources of pollution, and ensure fair competition between air 
transport undertakings producing electricity on board and those using electricity from devices 
provided by airports connected to the electrical terminals provided for that purpose. 

15 

16 
17 
18 

Proposal  for  a  regulation  of  the  European  Parliament  and  of  the  Council  on  guidelines  for  trans-
European energy infrastructure and repealing Regulation (EU) No 347/2013 – COM (2020) 824 final. 
OJ L 234, 22.9.2023, p. 1. 
OJ L 307, 28.10.2014, p. 1. 
Furthermore, in accordance with Article L.312-17 of the Code des impositions des biens et des services 
(CIBS) [code on the taxation of goods and services], the consumption of electricity by the person who 
produced it does not constitute a chargeable event  for excise duty where that person consumes all the 
electricity produced for their own needs and the quantities produced or likely to be produced, assessed 
per  production  site  and  according  to  the  production  method,  do  not  exceed  240 million kWh  per 
production  site  or  the  proportion  consumed  on  the  site  of  the  electricity  produced  by  electricity 
producers for which the production capacity installed on the site is less than 1 000 kW. In the present 
case,  an  aircraft  must  be  regarded  as  a  production  site  and  the  tax  therefore  does  not  apply  to  the 
quantities it produces and consumes within the thresholds set. 

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Unless there are significant changes in the current framework and situation, the timeframe for 
which the authorisation to apply the reduced tax rates is proposed makes it  unlikely that the 
analysis conducted in  the preceding  paragraphs  will change before the date of expiry of the 
requested measure. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 19 of Council Directive 2003/96/EC. 

• 

Subsidiarity (for non-exclusive competence) 

The field of indirect taxation covered by Article 113 TFEU does not in itself fall within the 
exclusive competence of the European Union within the meaning of Article 3 TFEU. 

However,  pursuant  to  Article 19  of  Directive  2003/96/EC,  the  Council  has  been  granted  an 
exclusive competence, as a matter of secondary law, to authorise a Member State to introduce 
further exemptions or reductions within the meaning of that provision. Member States cannot 
therefore substitute themselves for the Council. As a result, the principle of subsidiarity is not 
applicable  to  the  present  implementing  decision.  In  any  event,  since  this  act  is  not  a  draft 
legislative act, it does not have to be transmitted to national Parliaments pursuant to Protocol 
No 2 to the Treaties for review of compliance with the subsidiarity principle. 

• 

Proportionality 

The proposal respects the principle of proportionality. The tax reduction does not exceed what 
is necessary to attain the objective in question. 

• 

Choice of instrument 

instrument  proposed 

The 
Directive 2003/96/EC makes provision for this type of measure only. 

is  a  Council 

implementing  decision.  Article 19  of 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex post evaluations / fitness checks of existing legislation 

The measure does not require the evaluation of existing legislation. 

• 

Stakeholder consultations 

This proposal is based on a request by France and concerns this Member State only. 

• 

Collection and use of expertise 

There was no need for external expertise. 

• 

Impact assessment 

This proposal concerns an authorisation for an individual Member State upon its own request 
and does not require an impact assessment. 

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• 

Regulatory fitness and simplification 

The measure does not  provide for any simplification.  It is the result of the request made by 
France and concerns this Member State only. 

• 

Fundamental rights 

The measure has no bearing on fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

The  measure  does  not  impose  any  financial  or  administrative  burden  on  the  Union.  The 
proposal therefore has no impact on the budget of the Union. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

An  implementation  plan  is  not  necessary.  This  proposal  concerns  an  authorisation  for  a  tax 
reduction for an individual Member State upon its own request. It is envisaged for a limited 
period  until  31 December  2027.  The  applicable  rates  are  equal  to  the  minimum  levels  of 
taxation set by the Energy Taxation Directive. The measure may be evaluated in the event of a 
request for a renewal after the validity period has expired. 

• 

Explanatory documents (for directives) 

The proposal does not require explanatory documents on transposition.  

• 

Detailed explanation of the specific provisions of the proposal 

Article 1  stipulates  that  France  will  be  authorised  to  apply  a  reduced  rate  of  taxation  to 
electricity  directly  supplied  to  stationary  aircraft  at  aerodromes  open  to  public  air  traffic 
(‘shore-side electricity’). The rates of taxation must not be lower than the minimum levels of 
taxation applicable to electricity referred to in Article 10 of Directive 2003/96/EC and fixed in 
accordance with Table C of Annex I to that Directive.  

Article 2 stipulates that the requested authorisation is granted with effect from 1 January 2024 
until  31 December  2027,  which  is  within  the  maximum  period  of  6 years  allowed  by  the 
Directive. 

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2024/0121 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising France to apply reduced rates of taxation to electricity directly supplied to 
stationary aircraft at aerodromes open to public air traffic 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, 

Having  regard  to  Council  Directive  2003/96/EC  of  27 October  2003  restructuring  the 
Community framework for the taxation of energy products and electricity19, and in particular 
Article 19 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

By  letter  of  11 April 2022,  France  sought  authorisation  to  apply  a  reduced  rate  of 
taxation  to  electricity  directly  supplied  to  stationary  aircraft  at  aerodromes  open  to 
public  air  traffic,  pursuant  to  Article 19  of  Directive  2003/96/EC.  The  French 
authorities  provided  additional  information  on  25 October 2022  and  7 August 2023. 
Further  information  was  sent  by  the  French  authorities  on  30 October 2023, 
7 November 2023,  27 December  2023  and  18 April  2024.  The  authorisation  should 
apply until 31 December 2027. 

Through the reduced rates of taxation that it intends to apply, France’s objective is to 
promote  further  the  deployment  and  use  of  shore-side  electricity.  The  use  of  such 
electricity  is  considered  to  be  an  environmentally  less  harmful  way  to  meet  the 
electricity needs of stationary aircraft at aerodromes open to public air traffic than the 
use of fossil fuels. 

In so far as the use of shore-side electricity reduces the emission of greenhouse gases 
and other air pollution produced by internal power generation on aircraft, it contributes 
to  improving  air  quality  and  reducing  noise  pollution.  The  measure  is  therefore 
expected to contribute to the environmental, health and climate policy objectives of the 
European Union. 

Allowing  France to  apply reduced  rates of taxation to  shore-side electricity  does not 
go  beyond  what  is  necessary,  since  on-board  electricity  production  will  remain  the 
more competitive  alternative in  most cases.  For the same  reason, and because of the 
technology’s current level of market penetration, which is relatively low, the measure 
is  unlikely  to  lead  to  significant  distortions  of  competition  during  its  period  of 
application, and will thus not  negatively  affect  the proper functioning  of the internal 
market. 

(5) 

France  should  therefore  be  authorised  to  apply  the  reduced  rates  of  taxation  as 
requested, with effect from 1 January 2024. 

19 

OJ L 283, 31.10.2003, p. 51. 

EN 

9 

  EN 

 
(6) 

Pursuant  to  Article 19(2)  of  Directive  2003/96/EC,  each  authorisation  granted  under 
that  provision  is  to  be  strictly  limited  in  time.  However,  in  order  not  to  undermine 
future  general  developments  of  the  existing  legal  framework,  it  is  appropriate  to 
provide  that,  should  the  Council,  acting  on  the  basis  of  Article 113  or  any  other 
relevant provision of the Treaty on the Functioning of the European Union, introduce a 
modified general  system for the taxation of  energy products  and electricity  to  which 
this authorisation would not be adapted, this authorisation should cease to apply.  

(7) 

This  Decision  is  without  prejudice  to  the  application  of  Union  rules  regarding  State 
aid, 

HAS ADOPTED THIS DECISION: 

Article 1 

France  is  authorised  to  apply  reduced  rates  of  taxation  to  electricity  directly  supplied  from 
shore-side electricity to  stationary aircraft at  aerodromes open to  public air traffic, provided 
that the minimum levels of taxation referred to in Article 10(1) of Directive 2003/96/EC are 
respected. 

Article 2 

This Decision shall apply from 1 January 2024 until 31 December 2027. 

However,  should  the  Council,  acting  on  the  basis  of  Article 113  or  any  other  relevant 
provision of the Treaty on the Functioning of the European Union, provide for general rules 
on tax advantages for shore-side electricity, this Decision shall cease to apply on the day on 
which those general rules become applicable. 

This Decision is addressed to the French Republic. 

Done at Brussels, 

Article 3 

For the Council 
The President 

EN 

10 

  EN