{"id":18658,"date":"2024-05-27T10:00:00","date_gmt":"2024-05-27T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/05\/27\/des-changements-a-venir-pour-la-taxe-sur-les-activites-polluantes\/"},"modified":"2024-07-15T12:02:08","modified_gmt":"2024-07-15T10:02:08","slug":"des-changements-a-venir-pour-la-taxe-sur-les-activites-polluantes","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/05\/27\/des-changements-a-venir-pour-la-taxe-sur-les-activites-polluantes\/","title":{"rendered":"Des changements \u00e0 venir pour la taxe sur les activit\u00e9s polluantes"},"content":{"rendered":"<p>Les entreprises qui exercent une activit\u00e9 consid\u00e9r\u00e9e comme polluante peuvent, \u00e0 ce titre, \u00eatre redevables d\u2019une taxe annuelle. Diverses activit\u00e9s sont vis\u00e9es par cette taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP), \u00e0 savoir le stockage ou le traitement des d\u00e9chets, les \u00e9missions de substances polluantes dans l\u2019atmosph\u00e8re et la livraison ou l\u2019utilisation de lubrifiants, de pr\u00e9parations pour lessives ou de mat\u00e9riaux d\u2019extraction.<\/p>\n<p>Plusieurs am\u00e9nagements vont \u00eatre apport\u00e9s \u00e0 cette taxe. Ainsi notamment, \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2026, les r\u00e8gles d\u2019indexation de l\u2019ensemble de ses tarifs vont \u00e9voluer. Ils seront r\u00e9vis\u00e9s au 1<sup>er<\/sup>\u00a0janvier de chaque ann\u00e9e en fonction de l\u2019\u00e9volution annuelle de l\u2019indice des prix \u00e0 la consommation hors tabac appr\u00e9ci\u00e9e entre la 3<sup>e<\/sup> et la 2<sup>e<\/sup>\u00a0ann\u00e9e pr\u00e9c\u00e9dant celle de la r\u00e9vision.<\/p>\n<p>Par ailleurs, concernant sp\u00e9cifiquement la TGAP \u00ab\u00a0d\u00e9chets\u00a0\u00bb, ses tarifs portant sur le stockage des d\u00e9chets non dangereux seront major\u00e9s, \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2025, pour la fraction des d\u00e9chets exc\u00e9dant l\u2019objectif de r\u00e9duction de mise en d\u00e9charge, sauf exceptions. Cette majoration sera fix\u00e9e par arr\u00eat\u00e9, entre 5 et 10\u00a0\u20ac par tonne.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> pour les installations situ\u00e9es en France, l\u2019objectif annuel de r\u00e9duction de mise en d\u00e9charge sera fix\u00e9, pour chaque installation autoris\u00e9e dans la r\u00e9gion, par arr\u00eat\u00e9 du pr\u00e9fet publi\u00e9 avant le 31\u00a0octobre de l\u2019ann\u00e9e pr\u00e9c\u00e9dant celle de l\u2019exigibilit\u00e9 de la taxe.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000048727457\" class=\"target-blank\"><br \/>\n               Art. 104, loi n\u00b0\u00a02023-1322 du 29\u00a0d\u00e9cembre 2023, JO du 30<br \/>\n            <\/a><\/cite><br \/><cite class=\"reference\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14186-PGP.html\/ACTU-2024-00071\" class=\"target-blank\"><br \/>\n               BOI-TCA-POLL, actualit\u00e9 du 10\u00a0avril 2024<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plusieurs am\u00e9nagements vont \u00eatre apport\u00e9s \u00e0 la taxe g\u00e9n\u00e9rale sur les activit\u00e9s polluantes (TGAP) susceptible d\u2019\u00eatre mise \u00e0 la charge des entreprises exer\u00e7ant certaines activit\u00e9s comme le stockage ou le traitement des d\u00e9chets.<\/p>\n","protected":false},"author":5,"featured_media":18659,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[29,32],"class_list":["post-18658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18658"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=18658"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18658\/revisions"}],"predecessor-version":[{"id":18689,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18658\/revisions\/18689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18659"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}