Energy and environmental taxation: legal support in Paris and Lyon
ADVENIAT Avocats assists its clients with all issues relating to TICFE, TICGN, TICPE, TIRUERT and TGAP, including advice, inspections and litigation.
Energy taxation
- Taxation of electricity - Domestic tax on final consumption of electricity (TICFE) Contribution to the public service of electricity (CSPE). Reduced rates of TICFE, TICFE exemption, TICFE refund application
- Domestic consumption tax on natural gas (TICGN). TICGN exemption, TICGN exemption, "dual use", reduced rates, "electro-intensive" activities
- Taxation of petroleum products (TICPE). Tax warehouses for the storage of petroleum products (EFS)
- Taxe incitative relative à l'incorporation de biocarburants (TIRIB), now Taxe incitative à l'utilisation d'énergies renouvelables dans les transports (TIRUERT).
- Taxable event, BIT/ITRUERT payers, sustainability criteria
Environmental taxation
- General tax on polluting activities (TGAP). Taxation of landfills. Definition of waste.
- Carbon tax at borders
- Border carbon adjustment mechanism (BCM)
- Audits relating to the benefit of reduced rates/exemptions/exemption from taxes
- Claims for reimbursement
- Audit and tax/criminal risk management
- Assistance with advance notice of taxation/notification of the outcome of an investigation
- Litigation on tax assessment and collection
- Assistance and criminal defence for companies and managers
Energy/environmental taxation
The firm assists and defends a clientele of companies liable for various energy/environmental taxes controlled and recovered by Customs or the tax authorities: suppliers and users of natural gas, petroleum products and electricity.
The firm is particularly involved in complex, high-stakes litigation cases, in pre-litigation and judicial challenges to reorganizations, and in the criminal defense of companies and executives.
The firm also assists its clients, companies and professional federations, with regard to European and national legislative developments.