ARXO-2026-0023 · Reported
2026 energy taxation guide: the ED95 rate is 12.119 €/MWh on page 25 but 12.157 €/MWh on pages 33 and 37
We compared the « Guide 2026 sur la fiscalité des énergies » published by the Ministry of Ecological Transition (editions of 30 May and 22 July 2026) with article L. 312-79 of the Code of taxes on goods and services (CIBS). Page 25 and article L. 312-79 give 12.119 €/MWh for ethanol-diesel ED95, while page 33 (annex 2) and page 37 (annex 3, 6.43 €/hL) give 12.157 €/MWh, although 6.43 × 3.6 / 1.91 = 12.119. The discrepancy is in the guide; the rate in the code is not affected.
Proposed correction
On pages 33 and 37, read 12.119 €/MWh.
- Jurisdiction
- France
- Act
- Guide 2026 sur la fiscalité des énergies (Ministry of Ecological Transition)
- Place
- Guide 2026, pages 25, 33 and 37
- Record
- Discrepancy
- Class
- Publication and consolidation
- Where it arose
- The official publication
- Arxo's conclusion
- Confirmed
- Official text
- Unchanged at last check
- Last checked
- 2026-10-23
Evidence
Pair of quotations. Quotations are verbatim from the official material; translations are ours and marked.
Éthanol-diesel ED95 L. 312-80 12,119 12,119 12,119Our translation (English): Ethanol-diesel ED95 | L. 312-80 | 12.119 (2023) | 12.119 (2024 and 2025 until 31 July) | 12.119 (from 1 August 2025)
Éthanol-diesel ED95 L. 312-80 12,157 12,157Our translation (English): Ethanol-diesel ED95 | L. 312-80 | 12.157 (2023 – 31 July 2025) | 12.157 (from 1 August 2025)
ED95 1,91 hL 6,43 12,157Our translation (English): ED95 | 1.91 GJ per unit | hL | 6.43 €/hL | 12.157 €/MWh
Éthanol-diesel ED95 L. 312-80 12,119Our translation (English): Ethanol-diesel ED95 | L. 312-80 | 12.119 €/MWh
How to check it without Arxo's tools
- Open Ministère de la Transition écologique, Guide 2026 sur la fiscalité des énergies, édition du 22 juillet 2026, pages 25, 33 et 37 and find Guide 2026, page 25 du PDF, tarifs particuliers (article L. 312-79 du CIBS), ligne ED95; Guide 2026, page 33 du PDF, annexe 2 (extraits du CIBS), tarifs particuliers, ligne ED95; Guide 2026, page 37 du PDF, annexe 3 (situations au 1er février et au 1er août 2026), ligne ED95. Compare the text with the quotation above. A copy is kept in this register: 81f4ef122c364499-guide-2026-07-pages-25-33-37.txt (SHA-256
81f4ef122c364499f994e11eb89115b99cdde96978752a600a44479b5d01ec3f, text extracted from the official source, as used to check the quotation). - Open Code des impositions sur les biens et services, article L. 312-79, version à compter du 1er août 2025 (Légifrance, LEGIARTI000051214618) and find CIBS, art. L. 312-79, tableau des tarifs particuliers, ligne ED95. Compare the text with the quotation above. A copy is kept in this register: ce4cfda319942c23-LEGIARTI000051214618.txt (SHA-256
ce4cfda319942c23fbc8d301de1e6da5fd770eb17247517b695528d89e62efd1, copy of the official file). - The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.
How this finding was made
AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-23).
Responsible institutions
- Direction de la législation fiscale (DGFiP), bureau D2 — drafting of energy taxation
- Direction générale de l'énergie et du climat (DGEC) — publisher of the guide
- Direction générale des douanes et droits indirects (DGDDI) — co-author of the guide (excise duties)
Reported to
| Date | Institution | Channel | Reference |
|---|---|---|---|
| 2026-10-23 | Direction de la législation fiscale (DGFiP), bureau D2 | ||
| 2026-10-23 | Direction générale de l'énergie et du climat (DGEC) | web form | 179274722100 |
| 2026-10-23 | Direction générale des douanes et droits indirects (DGDDI) | web form |
Responses
| Date | Institution | Response | Detail |
|---|---|---|---|
| 2026-10-23 | Direction générale de l'énergie et du climat (DGEC) | Receipt confirmed | Receipt of the online request, registration number 179274722100. |
| 2026-10-23 | Direction générale des douanes et droits indirects (DGDDI) | Receipt confirmed | Acknowledgement from the customs information service; processing within five working days. |
Documents and reproduction
- Ministère de la Transition écologique, page « Fiscalité des énergies » (mise à jour du 22 juillet 2026) (2026-07-22)
History
- 2026-10-23Confirmed by Arxo
- 2026-10-23Receipt confirmed: Direction générale des douanes et droits indirects (DGDDI)
- 2026-10-23Receipt confirmed: Direction générale de l'énergie et du climat (DGEC)
- 2026-10-23Reported to Direction de la législation fiscale (DGFiP), bureau D2 (e-mail)
- 2026-10-23Reported to Direction générale de l'énergie et du climat (DGEC) (web form)
- 2026-10-23Reported to Direction générale des douanes et droits indirects (DGDDI) (web form)
- 2026-10-25Entered in the register
Français
Guide 2026 sur la fiscalité des énergies : le tarif de l'ED95 est de 12,119 €/MWh page 25, mais de 12,157 €/MWh pages 33 et 37
Nous avons comparé le « Guide 2026 sur la fiscalité des énergies » publié par le ministère de la Transition écologique (éditions du 30 mai et du 22 juillet 2026) à l'article L. 312-79 du code des impositions sur les biens et services (CIBS). La page 25 et l'article L. 312-79 donnent 12,119 €/MWh pour l'éthanol-diesel ED95 ; la page 33 (annexe 2) et la page 37 (annexe 3, 6,43 €/hL) donnent 12,157 €/MWh, alors que 6,43 × 3,6 / 1,91 = 12,119. L'écart est dans le Guide ; le tarif du code n'est pas en cause.
Correction proposée
Pages 33 et 37 : lire 12,119 €/MWh.
Cite this record
Arxo Law, Arxo Findings Register, ARXO-2026-0023, https://arxo.io/findings/ARXO-2026-0023/ (status as of 2026-10-23). Data: ARXO-2026-0023.json.