French Customs Code
In forceI.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures:
1° For taxpayers liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287 of the General Tax Code, on declarations sent at the same time as the declaration mentioned in 1 of the same Article 287 and filed in respect of the first calendar quarter or in respect of the month following the first calendar quarter of the year following the year during which the tax became payable ;
2° For taxpayers liable for value added tax under the simplified actual tax regime provided for in articles 302 septies A and 298 bis of the same code, on declarations sent at the same time as the annual declaration mentioned in article 287, paragraph 3, or article 298 bis, paragraph 1, of the said code and filed in respect of the financial year during which the tax became chargeable;
3° In all other cases, on declarations sent to the tax collection department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year in which the tax became due.
The above-mentioned declaration conforms to the model drawn up by the administration.
II -The tax is paid, in accordance with the conditions defined by regulation, by means of a maximum of three instalments and, where applicable, an adjustment to be made at the latest at the time of the declaration provided for in I.
The tax is collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Complaints are submitted, investigated and judged in accordance with the rules applicable to these same taxes.
III - In support of their accounts, taxpayers keep information on the quarterly weights relating to each of the exemptions mentioned in II of article 266 sexies, to each of the tariffs provided for in article 266 nonies and to each of the exemptions and suspended deliveries mentioned in article 266 nonies A, distinguishing, where applicable, between those relating to deliveries, those relating to receipts and those relating to transfers outside France.
This information and the certificates mentioned in II of the same article 266 nonies A are kept at the disposal of the administration and are communicated to it on first request.
IV -I to III also apply to any person acquiring the products under suspension of the tax under the conditions provided for in II of Article 266 nonies A for the quantities concerned.
V.-When the person liable for the tax is not established in a Member State of the European Union or in one of the States mentioned in 1° of I of article 289 A of the General Tax Code, he shall have accredited with the competent tax department, under the conditions provided for in IV of the same article, a representative liable for value added tax established in France who undertakes to complete the formalities in the name and on behalf of the representative and, where applicable, to pay the tax in his place.
