French General Tax Code
In forceI. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydraulic mechanical current energy located in inland waters or in the territorial sea, whose installed electrical power within the meaning of articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts.
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 annual rate of the flat-rate tax is set at €8.16 per kilowatt of power installed on 1 January of the taxation year.
IV. - The person liable for the tax declares, no later than the second working day following 1 May of the year of taxation:
a) The number of electricity generation installations using mechanical wind power per commune and, for each of them, the installed power;
b) For each commune where a connection point is installed for an electricity generation installation using mechanical hydraulic power to the public electricity distribution or transmission network, the number of these installations and, for each of them, the installed power.
In the event of the creation of an electricity production facility mentioned in I or a change of operator, the declaration mentioned in the first paragraph 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 an electricity production facility mentioned in I, the operator is required to make the declaration to the tax department on which the production unit depends before 1 January of the year following that of the cessation when the cessation occurs during the year, or before 1 January of the year of the cessation when the cessation takes effect on 1 January.
Control, collection, litigation, guarantees, securities and liens are governed as for business property tax.
