Chapter I: Internal taxes.

Articles in this section · 11

Article 265 ter

French Customs CodeIn force

Updated 8 Nov 2023

1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited.

By way of derogation from the first paragraph, the ministers responsible for the budget and for industry may, by joint decision, authorise the temporary use of unauthorised products as part of pilot testing projects to enable the development of less polluting fuels.

2. The use of pure vegetable oil as an agricultural fuel by farmers who have produced the plants from which the oil is extracted is authorised.

Pure vegetable oil is defined as crude or refined oil produced from oil-bearing plants without chemical modification by pressing, extraction or comparable processes.

3. Pure vegetable oils as defined in 2 may be used, pure or in blends, as fuel in vehicles, including public transport vehicles, of the captive fleets of local authorities or their groupings that they manage either directly or via a public service delegation contract, having concluded a protocol with the prefect and the regional director of customs with territorial jurisdiction. To this end, they sign a protocol with the prefect and the regional director of customs responsible for the area. Vegetable oils are used in this context under the full responsibility of the users.

4. A decree determines the conditions of application of 2.

5. The use of recovered used edible oils as fuel is authorised under conditions defined by a decree in the Conseil d'Etat issued after consultation with the Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du travail.

Recovered used edible oils are oils produced from or derived from residues of fats of plant or animal origin used for human consumption, in the food industry or in collective or commercial catering.

In terms of emissions of atmospheric pollutants, the use of these oils or derived fuels must at least match the performance of authorised fuels or biofuels.

6. Recovered used edible oils as defined in 5 may be used, pure or mixed, as vehicle fuel. They are subject to domestic consumption tax, at the rate applicable to diesel fuel as set out in article L. 312-35 of the code of taxes on goods and services.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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