7. Frequently asked questions
What should I do if I stop working?
In the event of cessation of activity or a change in the operation of your business that could affect your TGAP status, you must submit a declaration to the prefect within one month of the change.
In the event of failure to file a declaration within the prescribed time limit, the above-mentioned departments will proceed with automatic taxation, to which will be added the late payment interest and surcharge provided for in the French General Tax Code ( Code des douanes , article 266 terdecies).
Should the TGAP on ICPE be abolished?
This was the government's plan as part of its simplification policy. The announcement was...
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Regulations
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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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