French General Code of Local Authorities
In forceI.-It is instituted, for the benefit of the départements and the metropolis of Lyon, a departmental share of the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on electricity.
II.-.For 2022, the amount of the departmental share collected by the départements and the metropolis of Lyon is equal to the product of the departmental tax on the final consumption of electricity mentioned in the present article, in the version in force on 31 December 2020, collected for 2021, increased by 1.5% as well as the change, between 2019 and 2020, in the consumer price index excluding tobacco. For départements that did not apply the maximum single multiplying coefficient, this amount is multiplied by the ratio between this coefficient and the coefficient applied in 2021.
From 2023, the amount of the departmental share is equal to the amount received in respect of the previous year plus the annual inflation recorded during that same year and multiplied by the ratio between the following two terms:
1° The quantity of electricity supplied on the territory of the département or metropolitan area of Lyon, in respect of the penultimate year;
2° The quantity of electricity supplied on the territory of the département or metropolitan area of Lyon, in respect of the antepenultimate year.
III.-The procedures for applying this article, in particular the conditions under which the quantities of electricity supplied are recorded at the level of the territories mentioned in 1° and 2° of II, are specified by decree.
