{"id":5246,"date":"2022-04-29T05:55:00","date_gmt":"2022-04-29T03:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/coronavirus-covid-19-et-tgap-un-calcul-amenage\/"},"modified":"2022-04-29T05:55:00","modified_gmt":"2022-04-29T03:55:00","slug":"coronavirus-covid-19-et-tgap-un-calcul-amenage","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coronavirus-covid-19-et-tgap-un-calcul-amenage\/","title":{"rendered":"Coronavirus (Covid-19) et TGAP : un calcul am\u00e9nag\u00e9"},"content":{"rendered":"<p >Au vu du contexte sanitaire, le gouvernement am\u00e9nage une nouvelle fois les modalit\u00e9s de calcul de la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). De quelles fa\u00e7ons ?<\/p>\n<div>\n<h2> Coronavirus (covid-19) et calcul de la TGAP : des prolongations<\/h2>\n<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.<\/p>\n<p>Concr\u00e8tement, devront payer cette taxe les entreprises qui exploitent une installation soumise \u00e0 autorisation et dont l\u2019activit\u00e9 consiste, notamment, \u00e0 r\u00e9ceptionner des d\u00e9chets dangereux ou non dangereux et \u00e0 les stocker, les transf\u00e9rer vers un autre Etat, ou \u00e0 pratiquer un traitement thermique (incin\u00e9ration par exemple).<\/p>\n<p>Pour tenir compte de la situation sanitaire li\u00e9e \u00e0 l\u2019\u00e9pid\u00e9mie de coronavirus (Covid-19), les modalit\u00e9s de calcul de cette taxe sont partiellement am\u00e9nag\u00e9es. Ainsi :<\/p>\n<ul>\n<li>pour les ann\u00e9es 2020 et 2021, l&#8217;exploitant de l&#8217;installation de traitement thermique de d\u00e9chets non dangereux peut neutraliser, dans la formule de calcul du rendement \u00e9nerg\u00e9tique, tout ou partie des p\u00e9riodes comprises entre le 12 mars 2020 et le 23 juin 2020 inclus et entre le 17 octobre 2020 et la fin de l&#8217;\u00e9tat d&#8217;urgence sanitaire ;<\/li>\n<li>l\u2019exemption de TGAP pour les d\u00e9chets d\u2019activit\u00e9s de soins \u00e0 risques infectieux et pour les d\u00e9chets contenant des polluants organiques persistants est prolong\u00e9e jusqu\u2019au 31 d\u00e9cembre 2024 (au lieu du 31 d\u00e9cembre 2021) ;<\/li>\n<li>pour les installations de stockage de d\u00e9chets non dangereux, l\u2019obligation de mise en conformit\u00e9 des compteurs de biogaz n\u00e9cessaire pour b\u00e9n\u00e9ficier d\u2019un tarif r\u00e9duit est report\u00e9e au 1er janvier 2023 (au lieu du 1er janvier 2022).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat\u00e9 du 30 mars 2022 modifiant les arr\u00eat\u00e9s du 28 d\u00e9cembre 2017 et du 31 d\u00e9cembre 2018 pris pour l&#8217;application des articles 266 sexies et 266 nonies du code des douanes<\/p>\n<p><a title=\"Coronavirus (Covid-19) et TGAP : un calcul am\u00e9nag\u00e9\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coronavirus-covid-19-et-tgap-un-calcul-amenage\" rel=\"nofollow noopener\" target=\"_blank\">Coronavirus (Covid-19) et TGAP : un calcul am\u00e9nag\u00e9<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/dechetsmedicaux1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au vu du contexte sanitaire, le gouvernement am\u00e9nage une nouvelle fois les modalit\u00e9s de calcul de la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). De quelles fa\u00e7ons ?<\/p>\n","protected":false},"author":0,"featured_media":5247,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5246","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>Coronavirus (Covid-19) et TGAP : un calcul am\u00e9nag\u00e9 - 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\/coronavirus-covid-19-et-tgap-un-calcul-amenage\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coronavirus (Covid-19) et TGAP : un calcul am\u00e9nag\u00e9 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Au vu du contexte sanitaire, le gouvernement am\u00e9nage une nouvelle fois les modalit\u00e9s de calcul de la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). 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