{"id":10928,"date":"2024-10-15T00:00:00","date_gmt":"2024-10-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/poussieres-en-suspension-taxes-suspendues\/"},"modified":"2024-10-15T00:00:00","modified_gmt":"2024-10-14T22:00:00","slug":"poussieres-en-suspension-taxes-suspendues","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/poussieres-en-suspension-taxes-suspendues\/","title":{"rendered":"Poussi\u00e8res en suspension = taxes suspendues ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 exploite des carri\u00e8res et \u00e9met, \u00e0 l\u2019occasion de son activit\u00e9, des poussi\u00e8res en suspension, list\u00e9es comme \u00e9tant polluantes. Elle doit donc, selon l\u2019administration douani\u00e8re, payer une taxe sp\u00e9cifique. Sauf que la loi qui \u00e9tablit cette taxe est, selon la soci\u00e9t\u00e9, trop impr\u00e9cise. En cause\u202f: la notion de poussi\u00e8res \u00ab\u202fen suspension\u202f\u00bb\u2026<\/p>\n<h2>TGAP et poussi\u00e8res totales en suspension : des notions (im)pr\u00e9cises ?<\/h2>\n<p>Une soci\u00e9t\u00e9, qui exerce une activit\u00e9 d\u2019exploitation de carri\u00e8res et de production de mat\u00e9riaux d\u2019extraction, se voit notifier par l\u2019administration douani\u00e8re une infraction de d\u00e9faut de d\u00e9claration de la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP).<\/p>\n<p>Pour rappel, la TGAP est due par une entreprise qui a une activit\u00e9 polluante ou qui utilise des produits polluants. Cette taxe comprend 4 cat\u00e9gories :<\/p>\n<ul>\n<li>les d\u00e9chets, dangereux ou non dangereux ;<\/li>\n<li>l\u2019\u00e9mission de substances polluantes ;<\/li>\n<li>les lessives, pr\u00e9parations auxiliaires de lavage, adoucissants, assouplissants pour le linge ;<\/li>\n<li>les mat\u00e9riaux d\u2019extraction.<\/li>\n<\/ul>\n<p>Dans cette affaire, il est question de la TGAP sur les \u00e9missions de substances polluantes. Elle est due par les entreprises exploitant une installation class\u00e9e pour la protection de l\u2019environnement (ICPE) et qui \u00e9mettent dans l\u2019atmosph\u00e8re, en France m\u00e9tropolitaine, en outre-mer et \u00e0 Monaco, des substances list\u00e9es comme \u00e9tant polluantes.<\/p>\n<p>Or, la soci\u00e9t\u00e9 n\u2019a pas fait de d\u00e9claration sur ses \u00e9missions de substances polluantes et n\u2019a donc pas pay\u00e9 les taxes dues.<\/p>\n<p>L\u2019administration douani\u00e8re \u00e9met par cons\u00e9quent un avis de mise en recouvrement (AMR) sur la TGAP \u00e0 l\u2019encontre de la soci\u00e9t\u00e9 \u00e0 cause des \u00ab poussi\u00e8res totales en suspension \u00bb rejet\u00e9es dans l\u2019atmosph\u00e8re par son activit\u00e9.<\/p>\n<p>Sauf que la soci\u00e9t\u00e9 refuse de payer\u202f: cette taxe serait, selon elle, une atteinte excessive port\u00e9e \u00e0 son droit au respect des biens garanti par le premier protocole additionnel de la Convention europ\u00e9enne de sauvegarde des droits de l\u2019homme et des libert\u00e9s fondamentales (CEDH).<\/p>\n<p>En effet, toujours selon la soci\u00e9t\u00e9, parce que la loi ne d\u00e9finit pas assez la notion de \u00ab poussi\u00e8res totales en suspension \u00bb, elle ne permet pas ni d\u2019\u00e9tablir un juste \u00e9quilibre entre les int\u00e9r\u00eats de l\u2019\u00c9tat et les int\u00e9r\u00eats de la soci\u00e9t\u00e9, ni de garantir ses droits. Ce qui am\u00e8ne la soci\u00e9t\u00e9 \u00e0 demander au juge d\u2019\u00e9carter purement et simplement cette r\u00e8gle\u2026<\/p>\n<p>\u00ab Non \u00bb, tranche ce dernier\u202f: certes, la r\u00e8gle doit \u00eatre accessible, pr\u00e9cise et pr\u00e9visible pour garantir les droits des entreprises redevables et la notion d\u2019\u00e9mission dans l\u2019atmosph\u00e8re de poussi\u00e8res totales en suspension coche toutes ces exigences, surtout pour un professionnel du secteur.<\/p>\n<p>Ce qu\u2019admet la soci\u00e9t\u00e9, selon qui il reste malgr\u00e9 tout un probl\u00e8me : pour calculer le montant de la TGAP, l\u2019administration s\u2019appuie sur le poids des poussi\u00e8res \u00e9mises sans distinguer les poussi\u00e8res qui tombent au sol de celles qui restent en suspension.<\/p>\n<p>Or, la soci\u00e9t\u00e9 ne devrait pas payer de taxe pour les poussi\u00e8res qui retombent, puisqu\u2019elles ne sont pas, par d\u00e9finition, en suspension\u2026<\/p>\n<p>Un 2d argument qui ne convainc pas non plus le juge : la loi ne pr\u00e9voyant pas de distinction entre les poussi\u00e8res qui retombent ou non, la taxe est due pour toutes les poussi\u00e8res \u00e9mises par la soci\u00e9t\u00e9\u2026 qui doit bel et bien payer !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000050290460?init=true&amp;page=1&amp;query=23-10.675&amp;searchField=ALL&amp;tab_selection=allhttps:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000050221548?init=true&amp;page=1&amp;query=23-15.441&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 18 septembre 2024, no 23-10675<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/poussieres-en-suspension-taxes-suspendues\" target=\"_blank\" rel=\"noopener\">Poussi\u00e8res en suspension = taxes suspendues ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_tgapsociete.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 exploite des carri\u00e8res et \u00e9met, \u00e0 l\u2019occasion de son activit\u00e9, des poussi\u00e8res en suspension, list\u00e9es comme \u00e9tant polluantes. Elle doit donc, selon l\u2019administration douani\u00e8re, payer une taxe sp\u00e9cifique. Sauf que la loi qui \u00e9tablit cette taxe est, selon la soci\u00e9t\u00e9, trop impr\u00e9cise. En cause\u202f: la notion de poussi\u00e8res \u00ab\u202fen suspension\u202f\u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":10929,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Poussi\u00e8res en suspension = taxes suspendues ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/poussieres-en-suspension-taxes-suspendues\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poussi\u00e8res en suspension = taxes suspendues ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 exploite des carri\u00e8res et \u00e9met, \u00e0 l\u2019occasion de son activit\u00e9, des poussi\u00e8res en suspension, list\u00e9es comme \u00e9tant polluantes. 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