French General Tax Code
In forceAn annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.
The tax is paid by the operator of the electricity production unit using mechanical wind energy.
The tax is based on the number of megawatts installed in each electricity production unit using mechanical wind energy on 1 January of the tax year. It is not due the year the unit is commissioned.
The annual rate of the tax is set at €19,405 per megawatt installed. This amount is revalued each year in line with the forecast rate, associated with the Finance Bill for the year, of change in household consumer prices, excluding tobacco, for the same year.
The value resulting from this revaluation is rounded, if necessary, to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.
The tax is declared and liquidated:
1° For those liable for value added tax, on the schedule to the declaration mentioned in 1 of article 287 filed in respect of the month of March or the first quarter of the year in respect of which the tax provided for in this article is due ;
2° For persons not liable for value added tax, on the schedule to the declaration provided for in 1 of the same article 287 filed with the department responsible for collection for which their registered office or main establishment is responsible no later than 25 April of the year in which the tax provided for in this article is due.
The tax is paid when the declaration is filed. It is collected and audited in accordance with the procedures and subject to the same penalties, guarantees and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these taxes.
