
Article 1 

1. France is hereby authorised to apply reduced rates of taxation to unleaded petrol and gas oil used as motor fuel. Gas oil for commercial use within the meaning of Article 7(2) of Directive 2003/96/EC shall not be eligible for any such reductions.
2. Administrative regions may be permitted to apply differentiated reductions provided the following conditions are fulfilled:
(a) the reductions are no greater than EUR 35,4 per 1 000 litres of unleaded petrol or EUR 23,0 per 1 000 litres of gas oil;
(b) the reductions are no greater than the difference between the levels of taxation of gas oil for non-commercial use and gas oil for commercial use;
(c) the reductions are linked to the objective socioeconomic conditions of the regions in which they are applied;
(d) the application of regional reductions does not have the effect of granting a region a competitive advantage in intra-Union trade.
3. The reduced rates must comply with the requirements of Directive 2003/96/EC, and in particular the minimum rates laid down in Article 7.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2013.
It shall expire on 31 December 2015.
However, this Decision shall expire on the earlier day one of the following modifications to Directive 2003/96/EC becomes applicable:

— the general system for the taxation of energy products is modified in a manner to which the present authorisation is not adapted,
— France is authorised to apply differentiated levels of taxation at the level of the regions.
Article 3 
This Decision is addressed to the French Republic.
Done at Luxembourg, 22 April 2013.
For the Council
The President
E. GILMORE