4. ICPE nomenclature and TGAP

The ordinance of September 23, 1958 introduced a special tax on classified establishments to offset the cost of State control of ICPEs.

This tax system was subsequently established by article 17 of the law of July 19, 1976. It consisted of a one-off tax on start-ups and an annual fee applicable to establishments carrying out activities listed in a decree issued by the Conseil d'Etat.

The General Tax on Polluting Activities (TGAP) is codified in the French Customs Code. Of all the TGAP divisions, only the one concerning "authorization to operate and operation of industrial and commercial establishments" falls within the remit of the Classified Installations Inspectorate.

The general tax on polluting activities (TGAP) was introduced on January 1 ^er 1999. It currently covers...