Title X: Taxes relating to customs duties

1. An order of the Minister responsible for the budget shall specify the dyes and tracers: a) (Repealed) ; b) which must be incorporated into energy products in order to prevent dangerous use; This order specifies the energy products, the tax rates and uses concerned as well as the conditions of use of the coloured or traced products. 1 bis (Repealed). 2 (Repealed) ; 3 (Repealed).

1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited. By way of derogation from the first paragraph, the ministers responsible for the budget and for industry may, by joint decision, authorise the temporary use of unauthorised products as…

The sale of pure vegetable oil for use as an agricultural fuel, as a fuel for vehicles in the captive fleets of local authorities and their groupings under the conditions mentioned in 3 of Article 265 ter or for fuelling professional fishing vessels, as well as this use, are authorised from 1 January 2007. In the light of the results of the application of article 265 ter, a decree will…

I. – A general tax on polluting activities has been introduced and is payable by the following natural or legal persons: 1. a) Any person receiving hazardous or non-hazardous waste and operating a facility subject to authorisation, pursuant to Title I of Book V of the Environmental Code, under a heading of the nomenclature of classified facilities relating to the storage or thermal treatment of such waste ; b) Any…

The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when : 1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ; 1a. The shipment of waste on the date shown on the tracking document sent to the competent authorities of the country of dispatch in application of Regulation (EC) No…

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…