C: Tax on offshore wind turbines

An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone. The tax is paid by the operator of the electricity production unit using mechanical wind energy. The tax is based on the number of megawatts installed in each electricity production unit using mechanical wind energy on 1 January of the tax year. It is not…

With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is allocated to the bodies and according to the following percentages: 1° 50% is allocated to the…