Identify the different categories of TGAP
General tax on polluting activities (TGAP): what are the obligations?

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Identify the different categories of TGAP


General tax on polluting activities (TGAP): what are the obligations?

Author : Solange VIGER

Publication date: April 10, 2016 | Lire en français

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2. Identify the different categories of TGAP

There are two types of TGAP: the installation tax and the operating tax.

2.1 Installation or "one-off" tax

This TGAP is known as the "installation tax". It is payable by all operators of an ICPE subject to authorization, operating during the calendar year and appearing on the list drawn up in the appendix to article R. 151-2 of Code de l’environnement .

The taxable event is the issue of the authorization, i.e. :

  • initial authorization (new installation or regularization); see Constituer son dossier d'autorisation

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