The tax referred to in article 266 sexies is based on : 1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e; 2. The weight of substances emitted into the atmosphere by the installations mentioned in 2 of I of article 266 sexies. For installations for which the thermal output or capacity does not exceed the…
1. The rates of the tax referred to in article 266 sexies are set as follows : A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table in the second paragraph of B of the same 1 mean those provided for in Title I of Book…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies. II-These same deliveries to a person who, as part of his economic activity, intends to dispatch or transport the products outside France may be carried out in suspension of the general tax on polluting…
(1) (Repealed) 2. The persons mentioned in 2 of I of article 266 sexies, members of the air quality monitoring organisations provided for by article 3 of law no. 96-1236 of 30 December 1996 on air and the rational use of energy, are authorised to deduct from the tax contributions due by them in respect of their installations located in the zone monitored by the measurement network of these organisations…
I.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures: 1° For taxpayers liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287 of the General Tax Code, on declarations sent at the same time as the declaration mentioned in 1 of the same Article 287 and filed in respect of the first…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are liable for an incentive tax on the use of renewable energy in transport. For the purposes of this article: 1° Petrol refers to products in the petrol tax category within the meaning of…
(1) (Repealed) 2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small consignments to private individuals or contained in travellers’ personal luggage. The flat-rate tax is collected by the customs department in accordance with the same rules, subject to the same guarantees and the same penalties as for customs…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of goods. The compensation taxes provided for above are collected under the…
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passengers. It is based on the number of passengers embarking in these regions. The rates of this tax may be adjusted according to the mode of transport used and the distance travelled. They are set by each regional…
1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal origin covered by Regulation (EC) No 669/2009 of 24 July 2009 laying down detailed rules for the implementation of Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards enhanced official controls on imports of…
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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