Overview
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Read the articleAUTHOR
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Solange VIGER: Lawyer, Paris Bar
INTRODUCTION
The general tax on polluting activities (TGAP) was introduced on January 1 er 1999. It currently covers ten categories of polluting activities, one of which is the licensing and operation of industrial and commercial establishments that present particular risks to the environment (ICPE).
Who does it concern?
How do you calculate it?
Who manages these taxes?
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General tax on polluting activities (TGAP): what are the obligations?
Understand the basis of the TGAP: the polluter-pays principle
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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