French General Tax Code
In forceI. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compressor stations in the natural gas transmission network, pipelines for the transmission of other hydrocarbons and pipelines for the transmission of chemical products.
II. - The flat-rate tax is due each year by the operator of the installations, works and pipelines on 1st January of the tax year.
III. - The amount of the flat-rate tax is set at:
- €638,998 per liquefied natural gas facility with a storage capacity less than or equal to 100,000 cubic metres and for which the usage tariffs are set pursuant to Articles L. 452-1 to L. 452-6 of the Energy Code;
- €2,913,113 per liquefied natural gas facility whose storage capacity is greater than 100,000 cubic metres and whose usage tariffs are set pursuant to the same articles L. 452-1 to L. 452-6;
- €565 per kilometre of chemical transport pipeline;
- €582,622 per underground natural gas storage site whose capacities are subject to the provisions of articles L. 421-3-1 à L. 421-12 et L. 421-14 of the aforementioned code;
- €582 per kilometre of natural gas transmission pipeline belonging to a network whose usage tariffs are set pursuant to articles L. 452-1 to L. 452-6 of the aforementioned code;
- €116,524 per compressor station used for the operation of a network whose rates of use are set pursuant to Articles L. 452-1 to L. 452-6 of the aforementioned code;
- €582 per kilometre of pipeline for the transport of other hydrocarbons.
IV. - The person liable for the tax declares, no later than the second working day following 1st May of the tax year, the works, installations and the number of kilometres of pipelines operated per commune and per department.
Control, collection, litigation, guarantees, securities and liens are governed as in matters of business property tax.
