Arrêté du 26 avril 2010 relatif à la prise en compte des esters méthyliques d'huile animale ou usagée en minoration de la taxe générale sur les activités polluantes
| Jurisdiction | France |
| Record Number | JORFTEXT000022235537 |
| ELI | https://www.legifrance.gouv.fr/eli/arrete/2010/4/26/BCRD1011910A/jo/texte |
| Date de publication | 20 mai 2010 |
| Publication au Gazette officiel | JORF n°0115 du 20 mai 2010 |
| Court | Ministère du budget, des comptes publics et de la réforme de l'Etat |
| Enactment Date | 26 avril 2010 |
Le ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu le code des douanes, notamment ses articles 265 bis A et 266 quindecies ;
Vu la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010, notamment son article 39 ;
Vu le décret n° 2006-127 du 6 février 2006 relatif aux modalités d'application de l'article 266 quindecies du code des douanes, modifié par le décret n° 2007-1590 du 8 novembre 2007,
Arrête :
Lorsque des esters méthyliques d'huile animale ou usagée entrent en usine exercée de raffinage ou en entrepôt fiscal de stockage, éventuellement mélangés à d'autres esters méthyliques d'acide gras ou incorporés dans du carburant, leur nature et leurs quantités doivent être mentionnées sur le document administratif ou commercial d'accompagnement ou sur le document administratif unique. Ces quantités sont reprises en entrée de comptabilité matières de biocarburants en usine exercée de raffinage et de comptabilité matières de teneur en biocarburants en entrepôt fiscal de stockage.
Une copie des factures relatives aux esters méthyliques d'huile animale ou usagée entrés en usine exercée de raffinage ou en entrepôt fiscal de stockage est transmise mensuellement au service des douanes...
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