#2014-219Decree No. 2014-219 Modifying General Tax on Polluting Activities
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This decree modifies the regulatory framework related to the General Tax on Polluting Activities in France, specifically updating the list of activities that pose particular environmental risks. It delineates new coefficients for taxation based on the capacity of activities, enhancing the focus on more harmful practices. Essentially, the law aims to strengthen environmental protection by adjusting tax measures according to the risks associated with specific operations.
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Key Changes
- Introduction of new coefficients for activities related to cadmium and cyanides.
- Removal of previous tax categories for certain production capacities.
- Modification of existing tax coefficients based on the power capacity of installations.
Obligations
What this law requires
Apply a tax coefficient of 3 to activities classified under rubric 3230, regardless of capacity
Apply a tax coefficient of 3 to polluting activities listed under rubric 3230, regardless of capacity
Apply a tax coefficient of 3 to production facilities with capacity exceeding 200 tonnes per day (rubric 2220a)
Apply a tax coefficient of 1 to production facilities with capacity superior to 50 tonnes per day but not exceeding 200 tonnes per day (rubric 2220b)
Apply a tax coefficient of 3 to installations with total installed power of fixed machines exceeding 500 kW (rubric 2560)