# TotalEnergies tax, climate & price‑cap litigation in Europe > Live situation record from CLSTR: https://clstr.news/situations/french-scrutiny-of-totalenergies-tax-issues > Updated: 2026-07-27T08:39:46.000Z. Sources: 35. Developments: 9. The wave of legal and political pressure on TotalEnergies continued into July 2026. After a Paris civil court ordered the company on 25 June to incorporate Scope 3 emissions – the greenhouse‑gas impact of fuels used by customers – into its 2017 duty‑of‑vigilance plan, the board announced on 27 July that it will appeal the judgment before the Paris Court of Appeal. The appeal argues that the French duty‑of‑vigilance law and the EU Corporate Sustainability Due Diligence Directive apply only to a firm’s own operations, subsidiaries, suppliers and subcontractors, not to emissions generated by end‑users. TotalEnergies warns that a forced amendment could trigger further judicial control in early 2027 and affect its investment strategy, drawing concern from investors. In parallel, the company’s fuel‑price‑cap policy – maintaining prices at roughly one‑third of market levels for about 1,200 French stations, many in rural areas, after a surge in oil prices linked to Middle‑East conflict – sparked a new legal challenge. Independent station owners, represented by the French federation of fuels, combustibles and heating (FF3C), reported sales declines of up to 40 % and warned the caps could force up to half of the 3,800 independent outlets to close within ten years. FF3C intends to lodge a complaint with the French competition authority, alleging that TotalEnergies’ dominant upstream position distorts competition and threatens fuel accessibility in rural communities. The appeal also raises the prospect that the case could set a precedent for forthcoming EU regulations that may require similar Scope 3 reporting from 2028 onward, adding a competition‑law dimension to the ongoing climate‑related litigation and reinforcing TotalEnergies’ exposure to multiple regulatory fronts in France and across Europe. ## Claims - The Paris Judicial Court issued a judgment on 25 June 2026 requiring TotalEnergies to report the CO₂ emissions of its customers. (corroborated by 8 sources) - The court's order is provisionally enforceable, meaning TotalEnergies must comply while the appeal proceeds. (corroborated by 8 sources) - TotalEnergies announced it will appeal the court's decision. (corroborated by 3 sources) - The ruling could serve as a precedent for EU regulations that may require similar reporting from companies starting in 2028. (corroborated by 3 sources) - TotalEnergies argues that climate change, as a global phenomenon, falls outside the scope of the duty‑of‑vigilance law. (corroborated by 3 sources) - The judgment expands the French duty‑of‑vigilance law to obligate reporting of customers' emissions worldwide. (corroborated by 2 sources) - The French duty‑of‑vigilance law was originally enacted after the 2013 Bangladesh garment‑factory collapse that killed over 1,100 people. (corroborated by 2 sources) ## Timeline ### 2026-07-27: TotalEnergies to Appeal French Court Ruling Expanding Duty‑of‑Vigilance to Customer Emissions A French court ordered TotalEnergies to disclose its customers' CO₂ emissions; the firm will appeal, claiming the duty‑of‑vigilance law does not cover global climate impacts. 8 sources. https://clstr.news/cluster/totalenergies-appeals-french-court-ruling-on-scope-3-emissions-duty-of-vigilance ### 2026-07-16: TotalEnergies price caps spark legal challenge by French independent fuel stations TotalEnergies’ fuel price caps on 1,200 French stations trigger a complaint from the FF3C, which says the policy slashes sales for independent outlets and could close many rural stations. 3 sources. https://clstr.news/cluster/totalenergies-price-caps-spark-legal-challenge-by-french-independent-fuel-stations ### 2026-07-01: Spain fines climate activists; France forces TotalEnergies to account for scope‑3 emissions Spanish court fines climate activists; French court orders TotalEnergies to include Scope‑3 emissions in its vigilance plan. 3 sources. https://clstr.news/cluster/spain-fines-climate-activists-france-forces-totalenergies-to-account-for-scope3-emissions ### 2026-06-29: French Court Orders TotalEnergies to Account for Scope 3 Emissions Paris court orders TotalEnergies to include Scope 3 emissions in its climate plan within six months, invoking France’s 2017 vigilance law and threatening heavy sanctions for non‑compliance. 2 sources. https://clstr.news/cluster/french-court-orders-totalenergies-to-account-for-scope-3-emissions ### 2026-06-29: Paris court holds TotalEnergies accountable for customers' emissions A Paris court on 25 June 2026 ruled TotalEnergies liable for the CO₂ emitted when its customers burn its oil and gas, extending the 2017 duty‑of‑vigilance law to downstream emissions. 2 sources. https://clstr.news/cluster/paris-court-holds-totalenergies-accountable-for-customers-emissions ### 2026-06-25: Paris court orders TotalEnergies to count customers' emissions Paris court ruled on 25 June 2026 that TotalEnergies must add its customers' CO₂ emissions (scope 3) to its vigilance plan within six months, without ordering specific production cuts. 13 sources. https://clstr.news/cluster/paris-court-orders-totalenergies-to-include-scope-3-emissions-in-vigilance-plan ### 2026-06-23: TotalEnergies faces appeals and court rulings in major climate litigation cases TotalEnergies appealed a Belgian decision that made the Farmer Case admissible and faces a Paris court ruling on its duty‑of‑vigilance, with NGOs demanding major cuts to oil and gas projects. 3 sources. https://clstr.news/cluster/totalenergies-faces-appeals-and-court-rulings-in-major-climate-litigation-cases ### 2026-06-17: TotalEnergies CEO Patrick Pouyanné defends price cap amid French tax probe TotalEnergies CEO Patrick Pouyanné defended a French fuel‑price cap that cost €200 m, while facing a parliamentary probe over the firm’s low French corporate tax and alleged profit shifting to low‑tax countries 4 sources. https://clstr.news/cluster/totalenergies-faces-parliamentary-scrutiny-over-tiny-french-corporate-tax-bill ### 2026-05-29: TotalEnergies protests in Paris demand tax on fossil fuel superprofits Protesters at TotalEnergies' Paris AGM demanded a tax on the company's fossil fuel superprofits and an end to public subsidies, highlighting €400 million in state aid and record earnings. 2 sources. https://clstr.news/cluster/totalenergies-protests-in-paris-demand-tax-on-fossil-fuel-superprofits --- Cite as: TotalEnergies tax, climate & price‑cap litigation in Europe. CLSTR, https://clstr.news/situations/french-scrutiny-of-totalenergies-tax-issues