General tax on polluting activities (TGAP): what are the obligations?
Practical sheet REF: FIC0843 V1

General tax on polluting activities (TGAP): what are the obligations?

Author : Solange VIGER

Publication date: April 10, 2016 | Lire en français

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 INTRODUCTION

The general tax on polluting activities (TGAP) was introduced on January 1 er 1999. It currently covers ten categories of polluting activities, one of which is the licensing and operation of industrial and commercial establishments that present particular risks to the environment (ICPE).

  • Who does it concern?

  • How do you calculate it?

  • Who manages these taxes?

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