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Empowerment of the authorities On August 3, 2012 , a decree was issued to revise the ceilings of the multiplier coefficients of local taxes on final electricity consumption. These taxes are imposed on electricity users and benefit the municipality, the EPCI (public establishment for inter-municipal cooperation) or the service organizing public electricity distribution. The amount of these taxes is calculated according to the quantity of electricity consumed by users with a subscribed power less than or equal to 250 kVA.
Calculation and application of local electricity taxes: –
The decree established the following reference rates for local taxes on final electricity consumption: €0.75 per megawatt hour (MWh) for non-professional and professional consumption with a subscribed power of less than 36 kVA, and €0.25 € per MWh for professional consumption with a subscribed power of between 36 kVA and 250 kVA. These reference rates can be adjusted by a multiplier coefficient, which is determined annually by the deliberative assembly of the competent local authority. The multiplier coefficient is subject to a minimum value and a maximum value.
Reference tariffs for local taxes on final electricity consumption: –
The decree precisely defines the ceilings of these multiplier coefficients from 2013. Thus, the municipalities or their corresponding groupings have the option of deciding, by deliberation, a multiplier coefficient ranging from 0 to 8.28, while the departments can choose a multiplier coefficient between 2 and 4.14. This allows flexibility in adjusting local taxes on electricity consumption within set limits.
Overall, the decree of August 3, 2012 serves as a regulatory framework for determining the maximum limits of the multiplier coefficients for local taxes on final electricity consumption. It empowers local authorities to make decisions regarding these coefficients, taking into account the specific needs and circumstances of their respective jurisdictions.
In conclusion, the decree of August 3, 2012 plays an essential role in overseeing the calculation and application of local electricity taxes on final consumption. It provides references tariffs for different types of consumption and subscribed power levels, and it allows these tariffs to be adjusted by multiplier coefficients. By setting the upper limits of these coefficients, the decree ensures a balanced framework where local authorities have the flexibility to manage taxes in the way that best serves their communities.