Guide 2021 on energy taxation. Guide 2023 on energy taxation

The first guide proposes a synthesis of the taxation applied to energies in January 2021 by addressing the introduction of the carbon taxation component, the different components of electric power taxation, the different components of natural gas taxation, the different aspects and components of oil product taxation (TICPE), the special consumption tax in overseas departments, and the incentive tax related to the introduction of biofuels (TIRIB). The second guide proposes a synthesis of the taxation applied to energies since January 2023. It addresses arrangements which are common to energy taxation, the different aspects and components of electric power taxation (scope, revenues), and of natural gas taxation (scope, revenues), the taxation of energy products other than natural gases and coals (legal framework, rate, revenues) in metropolitan France and in overseas territories