3. Understanding the calculation method
Operators of facilities subject to authorization must pay the DREAL (the revenue office) :
to the issuance of the operating permit for the installation tax ;
and annually for operating TGAP.
3.1 Installation tax calculation method
It is set by the classified installations department, in partnership with the departmental prefecture.
Licensing tax for 2016 (article 266 nonies of Code des douanes ).
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Understanding the calculation method
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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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