#FCPD1502973AOrder on the Reimbursement of the General Tax on Polluting Activities
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This order provides a process for businesses and individuals in France to request reimbursement for the general tax on polluting activities if it was paid in error. Applicants must submit documentation verifying the erroneous payment and provide proof of banking details. This affects both businesses that paid the tax directly and those indirectly charged. The procedure varies depending on the year the tax was paid.
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Key Changes
- Allows reimbursement requests for wrongly paid environmental taxes.
- Outlines documentation requirements for claimants.
- Specifies different procedures based on tax payment year.
Obligations
What this law requires
Submit reimbursement request on free-form paper (non-standardized format) containing basis elements, applicable rates, and claimed amount
Provide bank account details (relevé d'identité bancaire) with reimbursement request
Include proof documents of tax payment with reimbursement request
Direct reimbursement requests for taxes paid before 2015 on lubricants, oils and lubricating preparations, and extraction materials to the customs office where the applicant's registered office was located, or Bordeaux-Mérignac office for foreign taxpayers
Direct reimbursement requests for taxes paid before 2015 on detergents and similar preparations from overseas departments to the customs office where the applicant's registered office was located during that period