2. Identify the different categories of TGAP
There are two types of TGAP: the installation tax and the operating tax.
2.1 Installation or "one-off" tax
This TGAP is known as the "installation tax". It is payable by all operators of an ICPE subject to authorization, operating during the calendar year and appearing on the list drawn up in the appendix to article R. 151-2 of Code de l’environnement .
The taxable event is the issue of the authorization, i.e. :
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Identify the different categories of TGAP
Understanding the calculation method
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title I er of book V on facilities classified for environmental protection
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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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