All the information
of the Agreement at your service

Tax on Fluorinated Greenhouse Gases and Tax on Landfilling, Incineration and Co-incineration of Waste

TAX FIGURE

REGULATION CAPACITY

ALLOCATING FACTORS
TAX ON FLUORINATED GREENHOUSE GASES Filing and payment forms and payment deadlines
  • Manufacturing: Location in the PV of the establishment carrying out the activity.
  • Sales or deliveries by taxpayers authorised as warehousekeepers: territory where the activity is carried out.
  • Intra-Community Acquisition: Tax domicile of the taxpayer (or of the representative in the case of non-established taxpayers), except in the case of taxpayers authorised as warehouse keepers, in which case the territory where the activity is carried out shall be taken into account.
  • Irregular holding: location of the products at the time when the irregular holding is established.
TAX ON LANDFILLING, INCINERATION AND CO-INCINERATION OF WASTE Increase the rates of taxation within the same limits and under the same conditions as those in force in the Common Territory from time to time

Filing and payment forms and payment deadlines

 Location in the PV of the landfill or incineration or co-incineration plant to which the waste subject to the tax is delivered