I. – Après le B de l’article 278‑0 bis du code général des impôts, il est inséré un B bis ainsi rédigé :« B bis. – Les énergies de première nécessité : le gaz, l’électricité, le fioul et les carburants ; ».II. – La perte de recettes pour l’État est compensée à due concurrence
This legislative amendment proposes to update the French General Tax Code by specifically defining primary energy sources. It explicitly includes gas, electricity, fuel oil, and other fuels within the scope of Article 278-0 bis, ensuring these energy types are recognized for tax purposes. This change primarily affects energy providers and taxpayers. The amendment also stipulates that any loss in state tax revenue resulting from these definitions must be fully offset.