Council Decision (EU) 2021/991 of 7 June 2021 concerning the dock dues scheme in the French outermost regions and amending Decision No 940/2014/EU

Council Decision (EU) 2021/991 of 7 June 2021 concerning the dock dues scheme in the French outermost regions and amending Decision No 940/2014/EU THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Parliament Opinion of 18 May 2021 (not yet published in the Official Journal). , Acting in accordance with a special legislative procedure, Whereas: (1) The Treaty provisions which apply to the French outermost regions in principle do not authorise any difference between the taxation of local products and the taxation of products from metropolitan France or the other Member States. However, Article 349 of the Treaty provides for the possibility of introducing specific measures for outermost regions because of permanent constraints affecting their economic and social situation. (2) Specific measures should be adopted, in particular to lay down the conditions for the application of the Treaties to those regions. Such specific measures are to take into account the special characteristics and constraints of those regions, without undermining the integrity and coherence of the Union legal order, including the internal market and common policies. The competitive disadvantages faced by the French outermost regions are referred to in Article 349 of the Treaty: remoteness, insularity, small size, difficult topography and climate, and economic dependence on a few products. Those permanent constraints result in the French outermost regions depending on imports for raw materials and energy, an obligation to build up larger stocks, and a small local market combined with a low level of export activity, etc. The combination of those competitive disadvantages increases production costs and, therefore, the cost price of goods produced locally, without specific measures, would be less competitive than equivalent goods produced elsewhere, even taking into account the cost of transporting such goods to the French outermost regions. This would make it harder to maintain local production. For this reason, specific measures need to be taken in order to strengthen local industry by making it more competitive. (3) With a view to restoring the competitiveness of goods produced locally, Council Decision No 940/2014/EU Council Decision No 940/2014/EU of 17 December 2014 concerning the dock dues in the French outermost regions (OJ L 367, 23.12.2014, p. 1). authorises France to apply, until 30 June 2021, exemptions or reductions to dock dues in respect of certain products for which local production exists in the outermost regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, given that the significant importation of those products could jeopardise the continuation of local production and that additional costs could increase the cost price of local production in comparison with products produced elsewhere. The Annex to that Decision contains the list of products to which the tax exemptions or reductions may be applied. The difference between the taxation of locally produced products and that of other products may not exceed 10, 20 or 30 percentage points, depending on the product.

(4) France has requested that a system similar to that contained in Decision No 940/2014/EU continue to apply after 1 July 2021. France explained that although the competitive disadvantages referred to above continue to exist, the tax arrangements established by Decision No 940/2014/EU has made it possible to maintain and, in certain cases, develop local production, and that those arrangements have not disrupted external trade and have not resulted in overcompensation for the additional costs borne by the enterprises. (5) For each of the five outermost regions concerned (Guadeloupe, French Guiana, Martinique, Mayotte and Réunion), France sent the Commission a set of lists of products for which it intends to apply a tax differential of no more than 20 or 30 percentage points, depending on whether or not the products are produced locally. The French outermost region of Saint Martin is not covered by the request. (6) This Decision implements the provisions of Article 349 of the Treaty and authorises France to apply differentiated taxation to the products for which it has been proven, firstly, that local production exists, secondly, that the significant importation of those products (including from metropolitan France and other Member States) that could jeopardise the continuation of local production exists, and lastly, that additional costs exist which increase the cost price of local production in comparison with products produced elsewhere, compromising the competitiveness of products produced locally. The authorised tax differential should not exceed the proven additional costs. (7) In cases where local production has a market share of less than 5 % or where the share of imports is less than 10 %, additional evidence was requested as proof of all or some of the following circumstances: the existence of labour-intensive production; new or complementary production designed to diversify a company’s product range; production that is strategic for local development (e.g. in sectors relating to the circular economy, harnessing biodiversity or environmental protection); innovative or high-added-value production; production for which the disruption of supply from elsewhere could jeopardise the local economy or population; production which can only exist with a dominant market position as a result of the small size of the markets in the outermost regions; and the production of medical products and personal protective equipment required to tackle public health crises. Applying those principles allows the provisions of Article 349 of the Treaty to be implemented without going beyond what is necessary and without creating an unjustified advantage for local production so as not to undermine the integrity and the coherence of the Union legal order, including safeguarding undistorted competition in the internal market and State aid policies. (8) With a view to simplifying and reducing the obligations of small enterprises and to supporting their growth, the tax exemptions or reductions should apply to operators with an annual turnover of at least EUR 550000. Operators whose annual turnover is below that threshold should not be subject to dock dues but also should not be able to deduct the amount of those dock dues borne upstream.

(9) Similarly, consistency with Union law means ruling out the application of a tax differential for food products benefiting from aid under Chapter III of Regulation (EU) No 228/2013 of the European Parliament and of the Council Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 (OJ L 78, 20.3.2013, p. 23). . That provision prevents the effect of the financial aid to agriculture granted under the specific supply arrangements from being cancelled out or reduced by the higher taxation of the subsidised products by means of dock dues. (10) The objectives of supporting the social and economic development of the French outermost regions, already provided for in Decision No 940/2014/EU, are confirmed by the requirements regarding the purpose of the dock dues. It is a legal obligation for the revenue from those dock dues to be incorporated into the tax resources of the French outermost regions and to be allocated to an economic and social development strategy involving the promotion of local activities. (11) It is necessary to amend Decision No 940/2014/EU in order to extend the period of application of the derogation authorised by it by six months, until 31 December 2021. That period should enable France to take implementing measures. (12) The duration of the scheme should be set at six years, until 31 December 2027. In order to enable the Commission to determine whether the grounds for the derogation still apply, France should submit an evaluation report to the Commission by 30 September 2025. (13) To avoid any legal uncertainty, this Decision should apply from 1 January 2022, while the extension of the period of application of the derogation authorised by Decision No 940/2014/EU should take effect on 1 July 2021. (14) This Decision is without prejudice to the possible application of Articles 107 and 108 of the Treaty, HAS ADOPTED THIS DECISION:

Article 1

1. By way of derogation from Articles 28, 30 and 110 of the Treaty, France is authorised, until 31 December 2027, to apply exemptions or reductions to dock dues in respect of the products listed in Annex I which are produced locally in Guadeloupe, French Guiana, Martinique, Mayotte or Réunion, as outermost regions within the meaning of Article 349 of the Treaty. Those exemptions or reductions must be in keeping with the economic and social development strategy of the outermost regions concerned, taking account of the Union framework, and contribute to the promotion of local activities while not adversely affecting the conditions of trade to an extent contrary to the common interest.
2. With reference to the rate of taxation applied to similar products not originating in the outermost regions concerned, the application of the total exemptions or reductions referred to in paragraph 1 may not result in differences of more than: (a) 20 percentage points for the products listed in part A of Annex I;

(b) 30 percentage points for the products listed in part B of Annex I. France shall undertake to ensure that the exemptions or reductions applied to the products listed in Annex I do not exceed either the proven additional costs or the percentage strictly necessary to maintain, promote and develop local economic activities. 3. France shall apply the tax exemptions or reductions referred to in paragraphs 1 and 2 to operators whose annual turnover is at least EUR 550000. Operators whose annual turnover is below that threshold shall not be subject to dock dues.

Article 2

The French authorities shall apply the same taxation arrangements as those applied to products produced locally to products that have benefited from the specific supply arrangements under Chapter III of Regulation (EU) No 228/2013.

Article 3

France shall submit an evaluation report to the Commission by 30 September 2025 to enable the Commission to determine whether the grounds for applying the tax arrangements referred to in Article 1 still apply. The evaluation report shall contain the information set out in Annex II.

Article 4

In Article 1(1) of Decision No 940/2014/EU, the date 30 June 2021 is replaced by 31 December 2021.

Article 5

This Decision shall apply from 1 January 2022, with the exception of Article 4, which shall apply from 1 July 2021.

Article 6

This Decision is addressed to the French Republic. Done at Luxembourg, 7 June 2021. For the Council The President F. van Dunem

Annex

ANNEX I LIST OF PRODUCTS REFERRED TO IN ARTICLE 1 ELIGIBLE FOR A DOCK DUES TAX DIFFERENTIAL A. List of products referred to in point (a) of Article 1(2) according to the classification of the Common Customs Tariff nomenclature Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

1. Outermost region of Guadeloupe 010511, 0201, 0203, 0207, 0208, 02101219, 0302, 0304, 03054980, 0306, 030791, 030799, 0403 except 040310, 0407, 0408, 0409, 0702, 0704, 070519, 0706100010, 07070005, 07096010, 07096099, 07099990, 0713, 0714, 08043000, 08055090, 080711, 080719, 09042200, 091091, 1106, 1601, 1602, 160420, 180631, 18063210, 18063290, 18069031, 18069060, 190120, 190211, 190219, 21033090, 21039030, 21039090, 2105, 2106, 22011090, 220190, 220291, 220299 except 22029919, 220710, 22072000, 220840, 22090091, 230990 except 2309904189 Except for non-organic products. , 23099051(2), 2309909639 and 2309909695(2), 2505, 251710, 252329, 27121090, 2804, 2806, 2811, 2814, 2828, 2833, 2834, 2836, 2853 00 10, 3101, 3102, 3103, 3104, 3105, 3208, 3209, 33030090, 33049900, 330510, 3401, 3402, 3406, 3808, 38200000, 3917 except 39171010, 3919, 3920, 3923, 392530, 392590, 392690, 440711, 440721 to 440729, 440799, 441810, 441820, 441890, 4818, 48191000, 482110, 482190, 4910, 491110, 630312, 630612, 630619, 630630, 63079098, 6810 except 68101110, 70031299, 70031990, 700320, 721310, 72139110, 721420, 72149910, 73089059, 73089098, 731010, 7314 except 731412, 761010, 76109090, 76169990, 841919, 89039910, 89079000, 900150, 90041010, 90049010, 90049090, 94037000, 940410, 940421, 94060020, 95069990.

1. Outermost region of French Guiana 010511, 0201, 0203, 0204, 02061095, 02061098, 020630, 02068099, 020711, 020712, 020713, 020741, 020743, 02091090, 020990, 021011, 021012, 021019, 021099, 0302, 030359, 030389, 0304, 03053100, 03053990, 03054490, 03054980, 03055200, 03055390, 03055490, 03055985, 03056400, 03056980, 030617, 0406, 040899, 0702, 07049010, 070960, 0805, 0807, 08109075, 0901 except 090110, 090411, 090412, 11062090, 1601, 1602, 1604, 1605, 180631, 180632, 180690, 1905, 20059980, 200899 except 2008994819, 2008994899 and 2008994980, 2103, 2105, 21069098, 2201, 2202, 220840, 22090091, 230990 except 2309903180, 23099035, 2309904189, 23099043, 23099051, 2309909639 and 2309909695, 250510, 251710, 25232900, 282890, 32041700, 32082090, 320890, 320910, 3402, 380991, 382450, 3919, 392051, 3923 except 392310, 392340 and 392390, 3925, 392690, 4818, 482110, 4909, 4910, 4911, 6109, 61103091, 61112090, 62011900, 62044200, 6205, 6206, 63029100, 630312, 630319, 630612, 630619, 63079098, 65050030, 680223, 680229, 680293, 680299, 6810, 691200, 70060090, 7009, 7210, 721420, 730830, 730890, 7314, 7604, 761010, 761090, 761699, 7907, 8211, 8421210090, 853710, 900150, 900490, 902121, 902129, 940421, 940540, 940560.
2. Outermost region of Martinique 010511, 010512, 010515, 0201, 0203, 0207, 020810, 021011, 021012, 021019, 021020, 02109949, 0302, 0303, 0304, 0305, 0306, 0307, 0403 except 040310, 040610, 04069050, 0407, 0408, 0409, 0601, 0602, 0603, 0604, 0702, 070490, 0705, 0706, 0707, 07093000, 07094000, 07095100, 070960, 07099390, 070999, 0710, 0714, 080111, 080113 to 080118, 0803, 080430, 08044000, 080450, 0805, 0807, 080910, 080940, 081030, 081090, 0813, 091091, 110620, 1601, 1602, 160420, 160510, 160521, 1702, 17049061, 17049065, 17049071, 1806, 1902, 190410, 190420, 200599, 210330, 210390, 210410, 2105, 2106, 2201, 220210, 220291, 220299, 220840, 2309 except 23099096, 2505, 251710, 252321, 252329, 2710, 2711, 2712, 2804, 2806, 2811, 2814, 282810, 282890, 2836, 28539010, 2903, 2907, 3101, 3102, 3103, 3104, 3105, 3204, 3205, 3206, 3207, 3208, 3209, 3303, 3305, 3401, 3402, 3406, 3808, 3820, 3824, 39076100, 3919, 3920, 392111, 392119, 39231090, 392321, 392329, 392330, 3924, 3926, 401211, 401212, 401219, 4401, 440721 to 440729, 4408, 4409, 441520, 441810, 441820, 441890, 442199, 4811, 481810, 481820, 481830, 481890, 4819, 4820, 4821, 4823, 4902, 4909, 4910, 491110, 6103, 6104, 6105, 610910, 61099020, 61099090, 6203, 6204, 6205, 6207, 6208, 630612, 630619, 630630, 6805, 6810, 6902, 690410, 700312, 700319, 7113 to 7117, 7213, 7214, 7217, 7225, 7308, 7314, 7610, 761691, 761699, 84186900, 84191900, 87089997, 87164000, 89019010, 8902, 890399, 89079000, 90041010, 90049010, 90049090, 902121, 902129, 9403, 940410, 940421, 940560, 9406, 95069990.
3. Outermost region of Mayotte 010511, 010512, 010515, 0201, 0204, 0206, 0207, 0302, 0303, 0304, 0305, 0407, 0702, 07049090, 070519, 07070005, 070930, 070960, 07099310, 07099910, 0714, 080111, 080112, 080119, 0803, 080430, 080510, 0905, 151311, 151319, 1806, 21069092, 2201, 230990 except 23099096, 33012911, 33012931, 3917, 39239000, 39249000, 39251000, 39269092, 39269097, 4401, 4403, 4407, 4409, 4418, 4820, 4821, 4902, 4909, 4910, 4911, 69041000, 7003, 7005, 7210, 72166190, 72169110, 730830, 73089098, 7312, 7314, 73269098, 7606, 761010, 83014090, 8310, 84212100, 87168000, 90211010, 94060031, 94060038.

1. Outermost region of Réunion 010511, 010512, 010513, 010515, 0207, 020810, 02089030, 02089098, 0209, 0301, 0302, 0303, 0304, 0305, 030611, 030631, 030691, 030759, 0403, 0405 except 040510, 040610, 040690, 0407, 0408, 0409, 0601, 0602, 0603, 06049091, 06049099, 07031019, 07032000, 070960, 0710, 07119010, 0801, 0803, 0804, 0805, 0806, 0807, 0808, 0809, 0810, 0811, 0812, 0813, 090121, 090122, 0904, 090931, 091011, 091012, 091030, 09109110, 09109190, 09109999, 11010015, 110620, 110814, 130219, 151620, 1601, 1602, 160414, 160419, 160420, 1605, 1702, 1704, 1806, 1901, 1902, 1903, 1904, 1905, 2001, 20029011, 20041010, 20041091, 20049050, 20049098, 200510, 200520, 200540, 200559, 20059910, 20059930, 20059950, 2006, 2007 except 2007999710, 2008 except 2008191980, 2008305590, 2008405190, 2008405990, 2008506190, 2008605090, 2008706190, 2008805090, 2008975990, 2008994980 and 2008999990 Except for tropical products. , 21023000, 210320, 210390, 2104, 2105, 210690, 2201, 220840, 230910, 230990 except 23099035, 2309905190(2) and 2309909695, 25010091, 27101981, 27101983, 27101987, 27101991, 27101999, 28342980, 31021090, 3210, 3211, 3212, 330112, 330113, 330124, 330129, 330130, 340111, 3402, 380892, 380899, 3809, 381190, 3814, 3820, 3824, 3917, 3920 except 392010, 392111, 392113, 39219060, 39219090, 3923 except 392321, 392510, 392520, 392530, 39259080, 392690, 4009, 4010, 4012, 4016, 440711, 440712, 440719, 440910, 440921, 440929, 441520, 4418, 4421, 4811, 481810, 48182010, 48182091, 48182099, 48189010, 48189090, 481910, 4820, 4821, 482370, 482390, 4909, 4910, 491110, 491191, 491199, 63039290, 6306, 6801, 681189, 700729, 7009 except 700910, 72166110, 73063080, 73066192, 73079980, 7308 except 730890, 7309, 731021, 731290, 7314, 7326, 7606, 7608, 7610, 761691, 76169990, 8310, 841850, 841869, 841891, 841899, 841919, 84199085, 842121 to 842129, 85114000, 85115000, 85119000, 8537, 8707, 8708, 8902, 890399, 9001, 90041010, 90049010, 90049090, 90212190, 902129, 9401 except 940110 and 940120, 9403, 940410, 9405, 9406, 950621, 950629, 95069990, 9619. B. List of products referred to in point (b) of Article 1(2) according to the classification of the Common Customs Tariff nomenclature
2. Outermost region of Guadeloupe 040310, 090121, 090122, 100630, 100640, 1101, 1701, 1905, 2007, 2009 except 2009119190, 2009119998, 2009199899, 2009491990, 2009493091, 2009499990, 2009611000, 2009719990, 2009791990, 2009799820, 2009891990, 2009896990, 2009897313, 2009897399, 2009897999, 2009899690, 2009899729, 2009899799, 2009899999, 2009902980, 2009904900, 2009905180, 2009905939, 2009905990 and 2009909700, 22021000, 22029919, 2203, 220870 Only rum-based products under heading 220840. , 220890(4), 39251000, 700991, 700992, 84212100.
3. Outermost region of French Guiana 0403, 1702, 2007 except 2007993325 and 2007993525, 2009 except 2009119998, 2009311999, 2009393919, 2009393999, 2009493091, 2009493099, 2009499990, 2009819990, 2009893690, 2009899799, 2009902980, 2009905990, 2009909700 and 2009909880, 2203, 220870(4), 44011200, 440349, 440729, 44079996, 44092991, 44092999, 441810, 441820, 441840, 441850, 441860, 441890, 441899, 442010, 94061000, 94069010, 94069038.

1. Outermost region of Martinique 040310, 090121, 090122, 100630, 100640, 11010011, 11010015, 1701, 1901, 1905, 20060010, 20060035, 20060091, 2007 except 20071099, 2007993315 and 2007993929, 2008 except 20082051, 2008506190, 2008605010, 2008805090, 2008939390, 2008975190, 2008975990, 2008994894, 2008994899 , 2008994980 and 2008999990, 2009 except 2009119996, 2009119998, 2009199899, 2009299990, 2009393919, 2009393999, 2009493091, 2009493099, 2009499190, 2009695110, 2009791191, 2009791199, 2009899799 Where the Brix value of the product is higher than 20. , 2009899999(5) and 2009905990(5), 2203, 220421, 2205, 220870(4), 220890(4), 23099096 except 2309909639, 3917, 3925, 700991, 700992, 721230, 84212100.
2. Outermost region of Mayotte 0401, 0403, 0406, 2105, 2202, 3208, 3209, 3210, 32141090, 3401, 3402, 94032080, 940330, 940340, 940350, 940360, 94042990.
3. Outermost region of Réunion 090510, 151219, 15141990, 1701, 200210, 20055100, 20059980, 2009 except 2009119996, 2009199899, 2009299990, 2009393119, 2009691910, 2009695110, 2009791990, 2009793090, 2009896990(5), 2009897399, 2009899799(5), 2009899999(5), 2009905180 and 20099059(5), 220210, 22029919, 2203, 22042179, 22042180, 22042183, 22042184, 22042983, 22042984, 22060059, 22060089, 220870(3), 220890(3), 240220, 3208, 3209, 32141090, 392010, 392321, 48192000, 7113, 7114, 7115, 7117, 730890, 94042110, 94042190, 94042910, 94042990.

Annex

ANNEX II INFORMATION TO BE INCLUDED IN THE EVALUATION REPORT REFERRED TO IN ARTICLE 3

1. Estimated additional production costs The French authorities shall send to the Commission a summary report with sufficient data to determine whether additional costs exist which increase the cost price of local production in comparison with products produced elsewhere. The information provided in the summary report shall include at least the following elements, where such information is available: costs of inputs, costs related to storage (overstocking and longer rotation time), costs related to over-sizing of equipment and additional costs related to human resources and finance. That data shall be provided for at least each product category under the Harmonised System headings, according to the first four digits of the Combined Nomenclature. The summary report shall also contain product information sheets relating to the additional costs that continue to be incurred periodically by France.
2. Other subsidies The French authorities shall send to the Commission a list of all the other aid and support measures addressing the additional production costs borne by economic operators and linked to the remoteness of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion.
3. Impact on the budget of public authorities The French authorities shall fill in Table 1, providing the estimated total amount (in EUR) of tax collected and not collected as a result of the application of a dock dues tax differential. Table 1 Notes to the table: (1) Information may not be available for all the years listed.

(2) Provide comments and clarifications as deemed relevant. (3) Tax not collected: total amount (in EUR) of tax not collected because of the tax differentials applied to local production (reductions/exemptions). At product level, this is calculated by multiplying the amount of local production sold (excluding exports) by the tax differential applied. The indicator is then calculated by adding up the results obtained for each product. (4) Tax receipts – imports: total amount (in EUR) of dock dues collected in respect of imported products. (5) Tax receipts – local production: total amount (in EUR) of dock dues collected in respect of local production. Year(1)201920202021202220232024Notes(2)Tax not collected(3)Tax receipts – imports(4)Tax receipts – local production(5) 4. Impact on overall economic performance The French authorities shall complete Table 2 for each region, providing any data demonstrating the impact of the tax differentials on the socioeconomic development of those regions. The indicators required in the Table shall refer to the performance of the sectors benefiting from a tax differential compared to the general performance of the economy of these outermost regions. If some of the indicators are unavailable, alternative data on the impact on the overall economic performance of these regions shall be provided. Table 2 Notes to the table: (1) Information may not be available for all the years listed. (2) Provide comments and clarifications as deemed relevant. (3) Sectors benefiting from a tax differential: economic sectors (NACE or similar definition) in which most production (by production volume) benefits from a tax differential. Year(1)201920202021202220232024Notes(2)Gross value added at regional level In sectors benefiting from a tax differential(3) Overall regional employment In sectors benefiting from a tax differential(3) Number of active companies In sectors benefiting from a tax differential(3) Price level index – mainland FrancePrice level index – outermost regions 5. Specifications of the scheme The French authorities shall complete Tables 3 and 4 for each product (SH4, SH6, NC8 or TARIC10 as applicable) and by year (from 2019 to 2024) for each of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion. The list only includes products benefiting from a tax differential. Table 3: Identification of products and rates applied Notes to the table: (1) External dock dues rate: dock dues rate applied to imports. (2) Internal dock dues rate: dock dues rate applied to local production. (3) Tax differential applied: difference between the internal and external dock dues rates. (4) Provide comments and clarifications as deemed relevant. Product benefiting from a tax differential – customs nomenclature (4, 6, 8 or 10 digits)YearExternal dock dues rate(1)Internal dock dues rate(2)Tax differential applied(3)Notes(4)20192020 202120222023 Table 4: Market share of products benefiting from a tax differential Notes to the table:

(1) The first column must be identical to the first column in the previous table to enable data matching. (2) Volume: in the unit column, specify the unit of measurement (tonnes, hl, pieces, etc.). (3) Amount: for imports, this corresponds to the taxable amount. (4) Provide comments and clarifications as deemed relevant. (5) Market share: the market share is calculated by deducting the exports of local products. Product benefiting from a tax differential – CN code (4, 6, 8 or 10 digits)(1)YearVolume(2)Amount (in EUR)(3)Notes(4)local productionunitimportsmarket share(5)local productionimportsmarket share(5)20192020202120222023 6. Irregularities The French authorities shall provide information on any investigation into administrative irregularities, in particular in the case of tax evasion or smuggling, as part of the application of the dock dues tax differential scheme. They shall also provide detailed information including, as a minimum, the nature of the case and the value and time period involved. 7. Complaints The French authorities shall report any complaints received by local, regional or national authorities concerning the application of the dock dues tax differential scheme (from beneficiaries as well as non-beneficiaries of the scheme).