Because hydrofluorocarbons (HFCs) are potent greenhouse gases (GHGs) and have a global warming potential (GWP) 1,000 to 15,000 times that of CO2, the European Union (EU) is implementing the F-gas Regulation to control the production and imports of HFC refrigerants. A quota system has been set up at the level of companies, with a view to achieving an 80% reduction in the use of HFCs in the EU by 2030. Given the stakes at a climate lev- el, in France, a draft law prepared in 2019 foresaw a tax on HFCs which was scheduled to enter into force on January 1, 2021.