French General Tax Code
In forceI.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq. of the Energy Code is greater than or equal to 12 megawatts.
II.-.The flat-rate tax is payable each year by the operator of the electricity production facility on 1st January of the tax year.
III.-The amount of the flat-rate tax is established according to the installed power in each facility. It is equal to €25.03 per kilowatt of power installed on 1st January of the year of taxation.
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 geothermal electricity production facilities and, for each of them, the installed electrical power.
In the event of the creation of a geothermal electricity production facility or a change of operator, the declaration mentioned in the first paragraph of this IV must be submitted before 1st January of the year following that of the creation or change.
In the event of the definitive cessation of operation of a geothermal electrical energy production plant, the operator is required to make the declaration to the tax department on which the production plant depends before 1st January of the year following that of the cessation when the cessation occurs during the year, or before 1st January of the year of the cessation when the cessation takes effect on 1st January.
Control, collection, litigation, guarantees, sureties and liens are governed as for business property tax.
