TGAP (General Tax on Polluting Activities)

The amended Finance Act n° 2008-1443 of 30 December 2008 extended the TGAP to new business sectors as from July 1 2008 and from July 1 2010.

Aside from the existing products and the specific new products such as fuels, gas, waste, etc., other less targeted products also need to be included.


- as from July 1 2008, sending un-addressed printed material.

- as from July 1 2010, art. 127 of the Finance Act for 2009 sets a TGAP on : paint, varnish, solvents, detergents, mineral oils, pesticides, herbicides, fungicides and other chemical products which represent a health risk as well as sending addressed catalogues and printed materials.

Companies not resident in France that are liable for the TGAP are required to appoint a fiscal representative (the text does not differentiate between EU and non EU countries).

TGAP Service

The ASD Group fills out the TGAP declarations on behalf of its clients and constantly monitors the regulation to ensure compliance with the rates and obligations.

For more information about the TGAP, please contact the ASD Group.