Understand the basis of the TGAP: the polluter-pays principle
General tax on polluting activities (TGAP): what are the obligations?
Practical sheet REF: FIC0843 V1
Understand the basis of the TGAP: the polluter-pays principle
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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1. Understand the basis of the TGAP: the polluter-pays principle

The general tax on polluting activities (TGAP) applied to facilities classified for environmental protection (ICPE) reflects the application of the polluter-pays principle: the costs resulting from pollution prevention, reduction and control measures must be borne by the polluter.

Extract from article L. 110-1 of Code de l’environnement - Polluter pays principle :

"II. - Their protection, enhancement, restoration, rehabilitation and management are in the public interest and contribute to the goal of sustainable development, which is to satisfy the development and health needs of present generations without compromising the ability of future generations to meet their...

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