4. Draw up your annual TGAP declaration
4.1 Annual ICPE TGAP managed by the Classified Installations Department
The DREALs are responsible for managing the ICPE component of the TGAP. There is no single system for managing all ICPEs in France. You should therefore contact the DREAL responsible for your facility to find out how it works, and in particular the specific features and rules governing annual declarations.
The classic procedure is as follows:
edition of installations likely to be concerned by the operating TGAP: as a general rule, ICPEs are listed in a national software program called "GIDIC". This software is used to record all the information characteristic of a facility, and to "edit" a list showing the number of coefficients to be taxed...
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Draw up your annual TGAP declaration
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Bibliography
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ToolRegulations
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title I er of book V on facilities classified for environmental protection
article R. 151-2 of the Environment Code
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One of the missions of customs is dedicated to taxation, including the general tax on polluting activities for nine components (in the section "customs taxation", sub-sections "practical information", the general tax on polluting activities (news and novelties)).
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