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Article 1519 D of the French General Tax Code

I. – The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydraulic mechanical current energy located in inland waters or in the territorial sea, whose installed electrical power within the meaning of articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts. II. – The flat-rate tax is…

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Article 1519 E of the French General Tax Code

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 50 megawatts. The tax mentioned in the first paragraph is not due in respect of installations operated for its own use by an end consumer of electricity or operated…

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Article 1519 F of the French General Tax Code

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed electrical power within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts. The tax mentioned in this I is not due in respect of power plants operated for its…

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Article 1519 G of the French General Tax Code

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Code. II. – The flat-rate tax is payable by the owner of the transformers on 1st January of the tax year. However, for transformers that are the subject of a concession contract, the tax is due by the concessionaire. Sociétés coopératives agricoles…

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Article 1519 H of the French General Tax Code

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Article L. 43 of the French Post and Electronic Communications Code, with the exception of stations belonging to the networks mentioned in 1° of Article L. 33 and Article L. 33-2 of the same code, as well as the facilities…

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Article 1519 HA of the French General Tax Code

I. – The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compressor stations in the natural gas transmission network, pipelines for the transmission of other hydrocarbons and pipelines for the transmission of chemical products. II. – The flat-rate tax is due each year by the operator of the installations, works and pipelines on 1st January…

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Article 1519 HB of the French General Tax Code

I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq. of the Energy Code is greater than or equal to 12 megawatts. II.-.The flat-rate tax is payable each year by the operator of the electricity production facility on 1st January of the tax year. III.-The amount of the flat-rate tax is established…

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