{"id":899,"date":"2013-07-18T05:45:00","date_gmt":"2013-07-18T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/coronavirus-covid-19-2-precisions-concernant-la-taxe-generale-sur-les-activites-polluantes\/"},"modified":"2021-04-23T03:00:45","modified_gmt":"2021-04-23T01:00:45","slug":"coronavirus-covid-19-2-precisions-concernant-la-taxe-generale-sur-les-activites-polluantes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coronavirus-covid-19-2-precisions-concernant-la-taxe-generale-sur-les-activites-polluantes\/","title":{"rendered":"Coronavirus (COVID-19) : 2 pr\u00e9cisions concernant la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes"},"content":{"rendered":"<p >Pour aider les industriels \u00e0 faire face \u00e0 la crise sanitaire et \u00e9conomique actuelle, le Gouvernent vient d\u2019apporter 2 pr\u00e9cisions relatives \u00e0 la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). Lesquelles ?<\/p>\n<div>\n<h2> Coronavirus (COVID-19) et TGAP : des pr\u00e9cisions pour le calcul de la taxe<\/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, \u00e0 les transf\u00e9rer vers un autre Etat, ou \u00e0 pratiquer un traitement thermique (incin\u00e9ration par exemple).<\/p>\n<p>La TGAP est une taxe complexe qui comprend plusieurs composantes : d\u00e9chets, \u00e9missions polluantes, mat\u00e9riaux d\u2019extraction, lessives et lubrifiants, huiles et pr\u00e9parations lubrifiantes.<\/p>\n<p>Chaque composante de la TGAP est une taxe en soit, avec son propre taux d\u2019imposition et ses propres modalit\u00e9s de calcul.<\/p>\n<p>Pour tenir compte de la situation sanitaire actuelle, le Gouvernement vient d\u2019apporter les 2 pr\u00e9cisions suivantes :<\/p>\n<ul>\n<li>pour l&#8217;ann\u00e9e 2020, l&#8217;exploitant de l&#8217;installation de stockage de d\u00e9chets non dangereux peut neutraliser dans la formule de calcul du taux de valorisation \u00e9nerg\u00e9tique du biogaz capt\u00e9 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 (fix\u00e9, pour le moment, au 16 f\u00e9vrier 2021 inclus) ;<\/li>\n<li>pour l&#8217;ann\u00e9e 2020, 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<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042677617\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 du 3 d\u00e9cembre 2020 modifiant l&#8217;arr\u00eat\u00e9 du 28 d\u00e9cembre 2017 pris pour l&#8217;application des articles 266 sexies et 266 nonies du code des douanes<\/a><\/p>\n<p><a title=\"Coronavirus (COVID-19) : 2 pr\u00e9cisions concernant la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coronavirus-covid-19-2-precisions-concernant-la-taxe-generale-sur-les-activites-polluantes\" rel=\"nofollow noopener\" target=\"_blank\">Coronavirus (COVID-19) : 2 pr\u00e9cisions concernant la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/dechetterie.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour aider les industriels \u00e0 faire face \u00e0 la crise sanitaire et \u00e9conomique actuelle, le Gouvernent vient d\u2019apporter 2 pr\u00e9cisions relatives \u00e0 la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). Lesquelles ?<\/p>\n","protected":false},"author":0,"featured_media":4295,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-899","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) : 2 pr\u00e9cisions concernant la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes - 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-19-2-precisions-concernant-la-taxe-generale-sur-les-activites-polluantes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coronavirus (COVID-19) : 2 pr\u00e9cisions concernant la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour aider les industriels \u00e0 faire face \u00e0 la crise sanitaire et \u00e9conomique actuelle, le Gouvernent vient d\u2019apporter 2 pr\u00e9cisions relatives \u00e0 la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP). 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