#2020-442Decree on General Tax Components for Polluting Activities
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This decree outlines the components of the general tax on polluting activities in France, focusing on specific categories like waste, emissions, oils, detergents, and extracted materials. It clarifies the usage conditions for extracted materials to determine tax obligations and sets guidelines for declarations and payments of advance installments. Companies affected need to assess their compliance with the usage conditions, ensure accurate tax declarations, and manage their tax liabilities accordingly.
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Key Changes
- Definition of tax components related to polluting activities
- Clarification on usage conditions for extracted materials tied to tax obligations
- Guidelines for tax declaration and advance payment requirements
Obligations
What this law requires
Companies must classify extracted materials according to Combined Nomenclature positions 2505 (natural sands), 2517 10 (pebbles, gravel, crushed stones), and 2517 41-49 (granules, chips, powder of stones) to determine tax applicability
Recipients of material deliveries must provide written attestation to the seller if materials will be used for purposes other than those listed in Article 3, or if usage is uncertain, or if multiple usages are envisioned. Attestation must be in duplicate and provided by invoice date
Sellers must retain one copy of the recipient's written attestation and inform the recipient in writing that they remain liable for the tax if they use or supply the materials for the specified exempt usages
Taxpayers must pay one annual advance installment (acompte) calculated based on the previous year's tax liability plus the applicable rate increase, except for the oils component
Taxpayers under normal VAT regime must submit advance payment with the September VAT return; simplified regime taxpayers must pay by October 24; other taxpayers must pay by October 25