French General Tax Code
In forceI. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Code.
II. - The flat-rate tax is payable by the owner of the transformers on 1st January of the tax year. However, for transformers that are the subject of a concession contract, the tax is due by the concessionaire.
Sociétés coopératives agricoles and their unions dedicated to electrification mentioned in article 1451 are exempt from the tax mentioned in I in respect of 2010.
III. - The amount of the tax is set on the basis of the voltage upstream of the transformers on 1 January of the tax year according to the following scale:
| UPSTREAM VOLTAGE (in kilovolts) | RATE PER TRANSFORMER (in euros) |
|---|---|
Over 350 | 161,385 |
Greater than 130 and less than or equal to 350 | 54,768 |
Greater than 50 and less than or equal to 130 | 15,731 |
Upstream voltage refers to the electrical voltage at the transformer input.
IV. - The person liable for the tax declares, no later than the second working day following 1st May of the tax year, the number of electrical transformers per commune and, for each of them, the upstream voltage.
Control, collection, disputes, guarantees, securities and privileges are governed as in matters of business property tax.
