#2011-1563Decree No. 2011-1563 Amending Tax on Polluting Activities
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This law modifies the coefficients associated with the General Tax on Polluting Activities as outlined in the French Environmental Code. It updates the criteria for various measures of substances that may be present in installations, specifying the thresholds for quantities that trigger different tax coefficients. The changes aim to better reflect the environmental risks associated with these activities and establish a more accurate taxation framework for pollution control.
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Key Changes
- Modification of tax coefficients based on quantity thresholds of certain products
- Creation of new categories and coefficients for additional substances
- Update of concentration limits that affect the tax calculations
Obligations
What this law requires
Installations containing polluting substances at concentrations >5% in quantities ≥2 tonnes must apply tax coefficient 10; quantities <2 tonnes must apply coefficient 6 (Rubrique 1150.1)
Installations containing organohalogenated liquids in quantities ≥25,000 litres must apply tax coefficient 4; quantities ≥5,000 litres but <25,000 litres must apply coefficient 1 (Rubrique 1175.1)
Installations with total quantities ≥200 tonnes must apply tax coefficient 10; quantities ≥50 tonnes but <200 tonnes must apply coefficient 3 (Rubrique 1200)
Newly created Rubrique 1151 installations must determine and apply appropriate tax coefficients (6 or 10) based on specific substance quantity thresholds ranging from 200g to 100 tonnes depending on the substance category
Update tax coefficient application in compliance with the modified schedule in Article R. 511-9 of the French Environmental Code for all affected activity categories