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Article L4434-2 of the French General Code of Local Authorities

The Regional Council sets the rates for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on diesel and petrol in overseas France, under the conditions laid down in article L. 312-38 of the same code.

The proceeds are entered in the budgets of each of the local authorities between which they are distributed.

Original in French 🇫🇷
Article L4434-2

Le conseil régional fixe les tarifs de l’accise sur les énergies mentionnée à l’article L. 312-1 du code des impositions sur les biens et services et perçue sur les gazoles et essences en outre-mer, dans les conditions prévues à l’article L. 312-38 du même code.

Le produit en est inscrit aux budgets de chacune des collectivités locales entre lesquelles il est réparti.

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