Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to apply reduced rates of taxation to electricity directly supplied to stationary aircraft at aerodromes open to public air traffic

Table of Contents

• 1. CONTEXT OF THE PROPOSAL 2
• • Reasons for and objectives of the proposal 2
• • Consistency with existing provisions in the policy area 4
• • Consistency with other Union policies 6
• 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 8
• • Legal basis 8
• • Subsidiarity (for non-exclusive competence) 8
• • Proportionality 8
• • Choice of instrument 8
• 3. RESULTS OF EX POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS 8
• • Ex post evaluations / fitness checks of existing legislation 8
• • Stakeholder consultations 8
• • Collection and use of expertise 8
• • Impact assessment 8
• • Regulatory fitness and simplification 9
• • Fundamental rights 9
• 4. BUDGETARY IMPLICATIONS 9
• 5. OTHER ELEMENTS 9
• • Implementation plans and monitoring, evaluation and reporting arrangements 9
• • Explanatory documents (for directives) 9
• • Detailed explanation of the specific provisions of the proposal 9