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Article 298 of the French General Tax Code

1. For the application of this article: 1° Petroleum products means petroleum products and assimilated products, excluding natural gas; 2° Excise suspension schemes means the schemes mentioned in Article L. 142-1 of the code of taxes on goods and services which suspend the excise duty on energy mentioned in Article L. 312-1 of the same code. 1 bis. The suspensive tax regime provided for in a of 2° of I…

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