2014 budget law No. 2013-1278 - France carbon tax

The French carbon tax (Contribution Climat-Énergie or CCE) is attached to the domestic excise taxes on energy consumption (taxes intérieures sur la consommation des produits énergétiques, d’électricité et de gaz), increasing their overall rate. These excise taxes are added to the final price of petrol, diesel, heating oil or natural gas, so are paid by individuals and businesses. The carbon tax scheme serves as a complementary policy measure to the EU ETS: their respective scopes are complementary.

Source: World Bank Carbon Pricing Dashboard

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