B: Flat-rate tax on pylons

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1519 A

Article 1519 A

French General Tax CodeIn force
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Updated 7 Nov 2023

An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater than 350 kilovolts. These amounts are reviewed each year in proportion to the change in the proceeds of the property tax on built-up properties recorded at national level.

Subject to the provisions of the first paragraph of V of Article 1379-0 bis, the tax provided for in the first paragraph is collected for the benefit of the municipalities.

The tax is declared electronically and settled:

1°For those liable for value added tax, on the annex 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 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 is due.

The declaration includes, in particular, a list by department of the communes in which the pylons are located with, opposite each of them:

a) An indication of the number of pylons taxed, distinguishing according to whether they support lines with a voltage of between 200 and 350 kilovolts or with a voltage greater than 350 kilovolts;

b) The total proceeds accruing to each commune and each department as well as the total net proceeds of the taxation.

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 lodged, investigated and judged according to the rules applicable to these taxes.

The proceeds of the tax are paid to the beneficiaries mentioned in the second paragraph before 31 December of the current year. Any errors or omissions that are the subject of regularisation after the repayment to the beneficiaries are subtracted from or added to the amounts repaid in respect of the following period.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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