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 3
• • Reasons for and objectives of the proposal 3
• • Consistency with existing provisions in the policy area 5
• • Consistency with other Union policies 7
• 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 8
• • Legal basis 8
• • Subsidiarity (for non-exclusive competence) 9
• • Proportionality 9
• • Choice of instrument 9
• 3. RESULTS OF EX POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS 9
• • Ex post evaluations / fitness checks of existing legislation 9
• • Stakeholder consultations 9
• • Collection and use of expertise 9
• • Impact assessment 9
• • Regulatory fitness and simplification 9
• • Fundamental rights 9
• 4. BUDGETARY IMPLICATIONS 9
• 5. OTHER ELEMENTS 10
• • Implementation plans and monitoring, evaluation and reporting arrangements 10
• • Explanatory documents (for directives) 10
• • Detailed explanation of the specific provisions of the proposal 10