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Coronavirus (Covid-19) et TGAP : un calcul aménagé

Coronavirus (Covid-19) et TGAP : un calcul aménagé

Publiée le vendredi 29 avril 2022 à 05h55 dans Actu Fiscale

Au vu du contexte sanitaire, le gouvernement aménage une nouvelle fois les modalités de calcul de la taxe générale sur les activités polluantes (TGAP). De quelles façons ?


Coronavirus (covid-19) et calcul de la TGAP : des prolongations

La TGAP (taxe générale sur les activités polluantes) est due par les entreprises ayant une activité polluante, ou dont l’activité nécessite l’utilisation de produits polluants.

Concrètement, devront payer cette taxe les entreprises qui exploitent une installation soumise à autorisation et dont l’activité consiste, notamment, à réceptionner des déchets dangereux ou non dangereux et à les stocker, les transférer vers un autre Etat, ou à pratiquer un traitement thermique (incinération par exemple).

Pour tenir compte de la situation sanitaire liée à l’épidémie de coronavirus (Covid-19), les modalités de calcul de cette taxe sont partiellement aménagées. Ainsi :

  • pour les années 2020 et 2021, l'exploitant de l'installation de traitement thermique de déchets non dangereux peut neutraliser, dans la formule de calcul du rendement énergétique, tout ou partie des périodes comprises entre le 12 mars 2020 et le 23 juin 2020 inclus et entre le 17 octobre 2020 et la fin de l'état d'urgence sanitaire ;
  • l’exemption de TGAP pour les déchets d’activités de soins à risques infectieux et pour les déchets contenant des polluants organiques persistants est prolongée jusqu’au 31 décembre 2024 (au lieu du 31 décembre 2021) ;
  • pour les installations de stockage de déchets non dangereux, l’obligation de mise en conformité des compteurs de biogaz nécessaire pour bénéficier d’un tarif réduit est reportée au 1er janvier 2023 (au lieu du 1er janvier 2022).

Source : Arrêté du 30 mars 2022 modifiant les arrêtés du 28 décembre 2017 et du 31 décembre 2018 pris pour l'application des articles 266 sexies et 266 nonies du code des douanes

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