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Article 266 quindecies of the French Customs Code

I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are liable for an incentive tax on the use of renewable energy in transport. For the purposes of this article: 1° Petrol refers to products in the petrol tax category within the meaning of…

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