4. General tax on polluting activities
The general tax on polluting activities (TGAP) was introduced in 1999 (C. douanes, art. 266 sexies et seq.), based on the "polluter pays" principle. It applies to a number of polluting activities, and seeks to limit their impact through dissuasive rates or, when the producer of the activity makes efforts to reduce pollution, through lower rates. Because of the nature of the activities covered by the law, those liable to pay the TGAP are professionals, whether they produce, import or export polluting products.
Until 2020, the management and collection of the TGAP was handled by the French Customs and Indirect Rights Directorate (DGDDI). The 2019 Finance Act provides for the gradual transfer of these responsibilities to the Public Finance Department (DGFiP), with the exception of TGAP waste, which will continue to be managed...
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General tax on polluting activities
Taxation of household and similar waste collection
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