#2010-1173Decree No. 2010-1173 Modifying Environmental Tax on Polluting Activities
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The law modifies the relevant sections in the French environmental code concerning the general tax on polluting activities. It updates the coefficients used to calculate this tax based on the amount of active materials present in an installation. The law aims to better categorize and regulate activities that pose environmental risks through adjustments to the tax structure, creating a more nuanced approach to environmental protection.
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Key Changes
- Updated the coefficients for tax calculation based on the quantity of active materials in installations.
- Revised definitions and thresholds for categorizing polluting activities.
- Assigns roles to specific ministers for the implementation and oversight of the decree.
Obligations
What this law requires
Operators of installations with total active materials ≥10 tonnes must apply a tax coefficient of 10 under activity category 1310
Operators of installations with total active materials <10 tonnes must apply a tax coefficient of 6 under activity category 1310
Operators must measure and declare the total quantity of active materials susceptible to being present in their installation to determine applicable tax coefficient
Tax authorities must apply modified coefficients from Annex to Article R. 511-9 of the French Environmental Code as updated by this decree
Operators of installations with active materials ≥100 kg but <10 tonnes must apply a tax coefficient of 6 under activity category 1310, item 2