Article 1 1. By way of derogation from Articles 28, 30 and 110 of the Treaty on the Functioning of the European Union (TFEU), the French authorities shall be authorised, until 30 June 2015 , to apply exemptions or reductions to the dock dues tax in respect of the products listed in the Annex which are produced locally in Guadeloupe, Guyana, Martinique, Mayotte and Réunion as outermost regions within the meaning of Article 349 TFEU.
These exemptions or reductions must be in keeping with the economic and social development strategy of the DOMs, taking account of its Community framework, and contribute to promoting local activities while not being such as to adversely affect the terms of trade to an extent contrary to the common interest.
Substituted by Council Decision 2014/162/EU of 11 March 2014 amending Decision 2004/162/EC with regard to its implementation in Mayotte from 1 January 2014.
Substituted by Council Decision No 940/2014/EU of 17 December 2014 concerning the dock dues in the French outermost regions.
2. With reference to the rate of taxation applied to similar products not originating in the DOMs, the application of the exemptions or reductions referred to in paragraph 1 may not result in differences of more than:
(a) 10 percentage points for the products listed in part A of the Annex;
(b) 20 percentage points for the products listed in part B of the Annex;
(c) 30 percentage points for the products listed in part C of the Annex.
3. In order to allow the French authorities to exempt products produced locally by a trader with a turnover of less than EUR 550 000, the differentials provided for in paragraph 2 may be increased by a maximum of five percentage points.
4. For products not listed in the Annex which are produced locally by a trader referred to in paragraph 3, the French authorities may nonetheless apply a difference in taxation in order to exempt them. This shall not, however, exceed five percentage points.