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.