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.
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
Companies affected by TGAP must maintain a register showing notably the tonnage and the nature of the waste, how it has been processed, etc.
The tax amount must be paid online in three instalments: 31st May, 31 st July and 31 st October.
The declaration relating to the activity of year N-1 must be filed by 31 st May of year N.
If the amount of the declaration is less than 450 €, no tax is payable.
The declaration and the payment are made online at the official Customs website: pro.douane.gouv.fr.
Severe penalties are stipulated in terms of article L541-10 of the Environment Code in the event of failure to file the TGAP declaration.
Would you like to speak to an adviser to find out more about the general tax on polluting activities (TGAP) ?
HOW TO FILE THE DECLARATION
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.
ANALYSIS OF TAX LIABILITY
Analysis of our activity and your products in terms of their nomenclature
PREPARATION OF THE CASE FILE
Handling of the full case file to prepare the TGAP declaration
FILING OF THE TGAP DECLARATION
Filing of the TGAP declaration with the Customs Department
COMPLIANCE WITH INSTALMENT DEADLINES
Reminders for payment of TGAP instalments
Assistance in the event of customs department checks and monitoring of declarations
REPRESENTATION OF FOREIGN COMPANIES
Representation of companies not established in France
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