#2009-1573Decree No. 2009-1573 Amending the General Tax on Polluting Activities
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The law amends the coefficients related to the general tax on polluting activities in France, specifically updating the criteria for determining the tax liabilities of various activities based on the quantities of harmful substances present in installations. Changes include adjustments in threshold quantities that affect tax coefficients for pollutants and active substances, thereby impacting how companies are taxed based on their environmental impact.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Modification of the coefficients for various thresholds of pollutant quantities.
- Removal of specific categories of agropharmaceutical products from the tax criteria.
- Clarification of tax coefficients for active materials based on new quantity thresholds.
Obligations
What this law requires
For rubric 1150, apply tax coefficient 10 when total quantity of harmful substances/preparations is ≥2 tons; apply coefficient 6 when quantity is <2 tons
For rubric 1150, apply tax coefficient 10 when total quantity of specified products is ≥10 kg; apply coefficient 6 when quantity is <10 kg
For rubric 1150, apply tax coefficient 10 when total quantity of specified product is ≥150 kg; apply coefficient 6 when quantity is <150 kg
For rubric 1310, apply tax coefficient 10 when total active matter quantity is ≥10 tons; apply coefficient 6 when quantity is <10 tons
For rubric 1310, apply tax coefficient 10 when total active matter quantity is ≥10 tons; apply coefficient 6 when quantity is >100 kg but <10 tons