5. Our advice
5.1 Check if you are concerned by the annual TGAP
Before you embark on your annual TGAP declaration, it's a good idea to check whether you are concerned by this tax. Companies registered with the Répertoire des métiers are exempt from the operating tax.
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Bibliography
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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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Website
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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