Taxation

The reimbursement of the TIPP in France

The reimbursment of the TIPP: for whom ?

 

The fiscal law for  2004 has changed the custom rules from the  11 january 2004. Is concerned the prorogation of the princip of reimbursement of a part of the TIPP (Tax on the petroleum products) paid by transport companies (the increase of the TIPP rate applied on gazol is about 2,5 eurocent ; this rate  has so changed to 41,69 euros per hectoliter , from 39,19 before)

 

 

Conditions for the reimbursment of the TIPP

 

The reimbursement requests are receivable during 3 yeras after the date of publication of the law.

 

Exist a minimum threshold for the reimbursement of the TIPP :

In the custom code, the reimbursement is limited to  20 000 liters of gazol per 6 month and per transporter of   7,5  T an more

Exists 2 options if the threshold is reached:

-Report of the volume from one transporter to an other

-Report of the volume of the same transporter between 2 semesters.

 

How to get the TIPP reimbursed ?

 

The reimbursement can be requested through a tax agent agreed by the french customs.

 

You wish to deposit a request for refunding of TIPP ?  Do not hesitate to >    contact the Group ASD INTERNATIONAL