#2010-576Decree No. 2010-576 Amending the General Tax on Polluting Activities
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This law modifies the appendix of the Environmental Code, specifically the coefficients associated with the General Tax on Polluting Activities. It outlines different thresholds for waste management and treatment capacities, specifying tax coefficients assigned based on the quantities and types of waste involved, particularly concerning dangerous substances. The amendment aims to categorize activities that pose particular risks to the environment and adjust the tax burden accordingly.
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Key Changes
- Modification of the tax coefficients related to waste management activities.
- Establishment of new thresholds for waste quantities and treatment capacities.
- Clarification of criteria for classifying hazardous waste and its implications on taxation.
Obligations
What this law requires
Apply tax coefficient of 10 to waste management activities with quantities of dangerous substances or dangerous preparations (as defined in article R. 511-10 of the Environmental Code) at the highest risk level
Apply tax coefficient of 6 to waste treatment installations with daily authorized capacity ≥10 t/j or total installation capacity ≥25,000 t
Apply tax coefficient of 6 to waste treatment installations with processing capacity ≥3 t/h
Apply tax coefficient of 6 to waste and material treatment activities processing quantities ≥50 t/j
Apply reduced tax coefficient of 3 to waste management installations with quantities <50 t and daily capacities <10 t/j or total capacity <25,000 t