
Article 1 

1. France is hereby authorised to apply reduced levels of taxation to unleaded petrol and gas oil used as 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-Community trade.
3. The reduced levels must comply with the requirements of Directive 2003/96/EC, and in particular the minimum levels laid down in Article 7.
Article 2 
This Decision shall expire three years after the date of implementation of the provisions of Article 1(2).
Article 3 
This Decision is addressed to the French Republic.
Done at Luxembourg, 24 October 2005.
For the Council
The President
B. BRADSHAW