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4. ICPE nomenclature and TGAP
The ordinance of September 23, 1958 introduced a special tax on classified establishments to offset the cost of State control of ICPEs.
This tax system was subsequently established by article 17 of the law of July 19, 1976. It consisted of a one-off tax on start-ups and an annual fee applicable to establishments carrying out activities listed in a decree issued by the Conseil d'Etat.
The General Tax on Polluting Activities (TGAP) is codified in the French Customs Code. Of all the TGAP divisions, only the one concerning "authorization to operate and operation of industrial and commercial establishments" falls within the remit of the Classified Installations Inspectorate.
The general tax on polluting activities (TGAP) was introduced on January 1 er 1999. It currently covers...
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ICPE nomenclature and TGAP
ICPE and water nomenclature
Bibliography
Websites
Classified Installations Inspectorate :
http://installationsclassees.ecologie.gouv.fr
Customs (ICPE taxation) :
Légifrance :
Standards and norms
- Environmental management systems – Requirements and guidelines for use. - NF EN ISO 14001 - 2004
- Développement durable. Responsabilité sociétale des entreprises. Guide pour la prise en compte des enjeux du développement durable dans la stratégie de management de l'entreprise. - FD X 30-021 - 2003
Regulations
(non-exhaustive list)
Titre I er du livre V du code de l'environnement relatif aux installations classées pour la protection de l'environnement.
Modified decree of May 20, 1953 on the nomenclature of classified installations.
Imperial decree of October 15, 1810 on factories and workshops that emit unhealthy...
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