General Tax on the Polluting Activities (TGAP)

DEFINITION OF THE GENERAL TAX ON POLLUTING ACTIVITIES (TGAP)

The general tax on polluting activities (TGAP) allows taxes to be levied on companies with a polluting activity or selling polluting products: waste, harmful emissions, oils, lubricating preparations, detergents, excavated material, etc.

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WHO IS AFFECTED BY TGAP ?

 
 
 
 

The general tax on polluting activities affects everyone, taxable or not taxable, working in an activity regarded as polluting:

 

Storage, heat treatment (incineration) or transfer of non-toxic waste

Storage, heat treatment, transfer or other treatment of toxic waste when the plant is not used exclusively for the waste produced by the company

Emission into the atmosphere of pollutants, delivery or use for the first time of lubricants likely to produce waste oils

Use of oils and lubricating preparations producing waste oils whose discharge into the natural environment is prohibited

Use of oils and lubricating preparations consumed during use (two-stroke engine oils, grease used in open systems, etc.)

Delivery or use for the first time of certain preparations for detergents (including auxiliary washing preparations) or fabric softeners

 

Who is liable for TGAP ?

Any business manufacturing, importing or introducing polluting products is liable to pay the TGAP in France. The TGAP tax is levied by the Nice Customs Department. It is payable for pollutants when they are first made available for consumption in France either by the manufacturer or by the importer or by the natural or legal entity making intra-community purchases.

The tax is calculated on the basis of the rate laid down for each element of TGAP. This rate changes every year. The tax base is calculated on waste tonnage. 

When must the declaration be submitted ?

The TGAP declaration must be filed by 31st May N+1 on the Customs website. Hardcopy declarations are no longer accepted with effect from 2017. In the event of failure to make the declaration and to pay TGAP, the fine may amount to twice the amount of tax payable.

Important note : foreign companies liable to pay TGAP for lubricants, detergents and mining waste must appoint a representative established in France, tasked with handling the declaration formalities and payment of the tax.

CONCEPTS TO UNDERSTAND

 

usine polluante- taxe-tgap

 

premier point à retenir sur la taxe générale sur les activités polluantes

Companies affected by TGAP must maintain a register showing notably the tonnage and the nature of the waste, how it has been processed, etc.

deuxième point essentiel concernant la taxe générale sur les activités polluantes

The tax amount must be paid online in three instalments: 31st May, 31 st July and 31 st October.

troisième notion à retenir pour comprendre la taxe générale sur les activités polluantes

The declaration relating to the activity of year N-1 must be filed by 31 st May of year N.

quatrième point sur la taxe générale sur les activités polluantes

If the amount of the declaration is less than 450 €, no tax is payable.

cinquième et dernier élément à prendre en compte pour la taxe générale sur les activités polluantes

The declaration and the payment are made online at the official Customs website: pro.douane.gouv.fr.

sixième point sur la tgap

Severe penalties are stipulated in terms of article L541-10 of the Environment Code in the event of failure to file the TGAP declaration.

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usine-pollution-tgap-

HOW TO FILE THE DECLARATION

 
 
 
 

This declaration must be completed for all taxable operations in terms of TGAP stipulated in  articles 266e to 266k and 285e of the Customs code, including for goods released for consumption.

The TGAP form (CERFA 12036*15), available here for download, allows you to file your TGAP 2016 declaration on your 2015 activities. This form must be submitted to the customs services by 31 st May. It includes all the necessary elements for the computation of the tax. If you need assistance in completing your declaration in due form, contact us and an expert in TGAP will handle your declaration.

WHAT ASD CAN DO FOR YOU

 
 
 
 

ASD is an international firm specialising in tax management. We work with companies subject to TGAP and assist them in filing the declaration and its payment. We examine liability and analyse supporting documents, prepare the case file, file the declaration and pay the instalments. We offer a complete service to ensure that our clients are compliant with tax and customs requirements. 

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icône analyse de recevabilité

ANALYSIS OF TAX LIABILITY

Analysis of our activity and your products in terms of their nomenclature

icône montage dossier

PREPARATION OF THE CASE FILE

Handling of the full case file to prepare the TGAP declaration 

icône dépôt déclaration gap

FILING OF THE TGAP DECLARATION

Filing of the TGAP declaration with the Customs Department 

icône des délais des acomptes

COMPLIANCE WITH  INSTALMENT DEADLINES 

Reminders for payment of TGAP instalments 

icône assistance

assistance

Assistance in the event of customs department checks and monitoring of declarations 

icône représentation des sociétés étrangères

REPRESENTATION OF FOREIGN COMPANIES

Representation of companies not established in France

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