1. Understand the basis of the TGAP: the polluter-pays principle
The general tax on polluting activities (TGAP) applied to facilities classified for environmental protection (ICPE) reflects the application of the polluter-pays principle: the costs resulting from pollution prevention, reduction and control measures must be borne by the polluter.
Extract from article L. 110-1 of Code de l’environnement - Polluter pays principle :
"II. - Their protection, enhancement, restoration, rehabilitation and management are in the public interest and contribute to the goal of sustainable development, which is to satisfy the development and health needs of present generations without compromising the ability of future generations to meet their...
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Understand the basis of the TGAP: the polluter-pays principle
Identify the different categories of TGAP
Bibliography
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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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