{"id":11361,"date":"2025-01-07T00:00:00","date_gmt":"2025-01-06T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/"},"modified":"2025-01-07T00:00:00","modified_gmt":"2025-01-06T23:00:00","slug":"taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/","title":{"rendered":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets"},"content":{"rendered":"<p>La TGAP (taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes) est due par les entreprises ayant une activit\u00e9 polluante, ou dont l\u2019activit\u00e9 n\u00e9cessite l\u2019utilisation de produits polluants. Les d\u00e9chets d&#8217;activit\u00e9s de soins \u00e0 risques infectieux et les d\u00e9chets contenant des polluants organiques sont exclus de cette taxe pour une dur\u00e9e qui vient d\u2019\u00eatre prolong\u00e9e. Focus.<\/p>\n<h2>Prolongation de l\u2019exemption de TGAP pour certains d\u00e9chets<\/h2>\n<p>Pour rappel, la TGAP (taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes) est due par les entreprises ayant une activit\u00e9 polluante, ou dont l\u2019activit\u00e9 n\u00e9cessite l\u2019utilisation de produits polluants, et qui exploitent certaines installations.<\/p>\n<p>Concr\u00e8tement, doivent payer cette taxe les entreprises qui exploitent une installation soumise \u00e0 autorisation et dont l\u2019activit\u00e9 consiste \u00e0 :<\/p>\n<ul>\n<li>r\u00e9ceptionner des d\u00e9chets dangereux ou non dangereux et \u00e0 les stocker, les transf\u00e9rer vers un autre \u00c9tat, ou \u00e0 pratiquer un traitement thermique (incin\u00e9ration par exemple) ;<\/li>\n<li>utiliser pour la 1re\u202ffois ou \u00e0 livrer des lubrifiants susceptibles de produire des huiles usag\u00e9es ;<\/li>\n<li>utiliser des pr\u00e9parations lubrifiantes qui produisent des huiles usag\u00e9es dont le rejet dans le milieu naturel est interdit ;<\/li>\n<li>utiliser des pr\u00e9parations lubrifiantes \u00e0 usage perdu :<\/li>\n<li>huiles pour moteur deux-temps, graisses utilis\u00e9es en syst\u00e8me ouvert, huiles pour scies \u00e0 cha\u00eenes ou huiles de d\u00e9moulage\/d\u00e9coffrage ;<\/li>\n<li>livrer pour la 1re\u202ffois en France ou utiliser pour la 1re\u202ffois des pr\u00e9parations pour lessives, y compris des pr\u00e9parations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge ;<\/li>\n<li>livrer pour la 1re\u202ffois ou utiliser pour la 1re\u202ffois des mat\u00e9riaux d\u2019extraction de toutes origines qui se pr\u00e9sentent naturellement sous la forme de grains, ou obtenus \u00e0 partir de roches concass\u00e9es ou fractionn\u00e9es, dont la plus grande dimension est inf\u00e9rieure ou \u00e9gale \u00e0 125 millim\u00e8tres ;<\/li>\n<li>r\u00e9ceptionner des d\u00e9chets radioactifs m\u00e9talliques et exploiter une installation de stockage de ces d\u00e9chets, soumise \u00e0 autorisation.<\/li>\n<\/ul>\n<p>En revanche, cette taxe ne s\u2019applique pas pour certains d\u00e9chets, et notamment pour les d\u00e9chets d&#8217;activit\u00e9s de soins \u00e0 risques infectieux et pour les d\u00e9chets contenant des polluants organiques persistants.<\/p>\n<p>Cette exemption de la TGAP pour ces d\u00e9chets, initialement pr\u00e9vue jusqu\u2019au 31 d\u00e9cembre 2024, vient d\u2019\u00eatre prolong\u00e9e jusqu\u2019au 31 d\u00e9cembre 2027.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050854583\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 26 d\u00e9cembre 2024 modifiant l&#8217;arr\u00eat\u00e9 du 31 d\u00e9cembre 2018 pris pour l&#8217;application des articles 266 sexies et 266 nonies du code des douanes<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050854498\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 3 d\u00e9cembre 2024 modifiant l&#8217;arr\u00eat\u00e9 du 31 d\u00e9cembre 2018 pris pour l&#8217;application des articles 266 sexies et 266 nonies du code des douanes<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-sur-les-activites-polluantes-prolongation-de-l-exclusion-de-certains-dechets\" target=\"_blank\" rel=\"noopener\">D\u00e9chets exclus de la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes : on joue les prolongations\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_prolongationtgap.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La TGAP (taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes) est due par les entreprises ayant une activit\u00e9 polluante, ou dont l\u2019activit\u00e9 n\u00e9cessite l\u2019utilisation de produits polluants. Les d\u00e9chets d&#8217;activit\u00e9s de soins \u00e0 risques infectieux et les d\u00e9chets contenant des polluants organiques sont exclus de cette taxe pour une dur\u00e9e qui vient d\u2019\u00eatre prolong\u00e9e. Focus.<\/p>\n","protected":false},"author":0,"featured_media":11362,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11361","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>Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - 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\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La TGAP (taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes) est due par les entreprises ayant une activit\u00e9 polluante, ou dont l\u2019activit\u00e9 n\u00e9cessite l\u2019utilisation de produits polluants. Les d\u00e9chets d&#039;activit\u00e9s de soins \u00e0 risques infectieux et les d\u00e9chets contenant des polluants organiques sont exclus de cette taxe pour une dur\u00e9e qui vient d\u2019\u00eatre prolong\u00e9e. Focus.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-06T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets\",\"datePublished\":\"2025-01-06T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\"},\"wordCount\":478,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\",\"name\":\"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg\",\"datePublished\":\"2025-01-06T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/","og_locale":"de_DE","og_type":"article","og_title":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - Cabinet Magar","og_description":"La TGAP (taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes) est due par les entreprises ayant une activit\u00e9 polluante, ou dont l\u2019activit\u00e9 n\u00e9cessite l\u2019utilisation de produits polluants. Les d\u00e9chets d'activit\u00e9s de soins \u00e0 risques infectieux et les d\u00e9chets contenant des polluants organiques sont exclus de cette taxe pour une dur\u00e9e qui vient d\u2019\u00eatre prolong\u00e9e. Focus.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/","og_site_name":"Cabinet Magar","article_published_time":"2025-01-06T23:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/"},"author":{"name":"","@id":""},"headline":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets","datePublished":"2025-01-06T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/"},"wordCount":478,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/","name":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg","datePublished":"2025-01-06T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/01\/Shutterstock_prolongationtgap.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-activites-polluantes-prolongation-de-lexclusion-de-certains-dechets\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Taxe sur les activit\u00e9s polluantes\u202f: prolongation de l\u2019exclusion de certains d\u00e9chets"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=11361"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11361\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/11362"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}