Energy and Environmental Taxation / Waste Transfers: Legal Support in Paris and Lyon
Adveniat Avocats assists its clients with all matters related to the TICFE, TICGN, TICPE, TIRUERT, and TGAP taxes, as well as cross-border waste shipments, providing advisory services, representation during audits, and litigation support.
Energy Taxation
- Electricity Taxation - Domestic Tax on Final Electricity Consumption (TICFE) and Public Electricity Service Contribution (CSPE). Reduced TICFE rates, TICFE exemptions, and TICFE refund requests
- Domestic Consumption Tax on Natural Gas (TICGN). TICGN exemption, TICGN exemption, “dual use,” reduced rates, “electricity-intensive” activities
- Taxation of petroleum products (TICPE). Tax warehouses for the storage of petroleum products (EFS)
- Incentive Tax on the Incorporation of Biofuels (TIRIB), now known as the Incentive Tax on the Use of Renewable Energy in Transportation (TIRUERT).
- Triggering event, TIRIB/TIRUERT taxpayers, sustainability criteria
Environmental taxation
- General Tax on Polluting Activities (TGAP). Taxation of waste storage facilities. Definition of waste.
- Carbon border tax
- Carbon Border Adjustment Mechanism (CBAM)
- Audits regarding eligibility for reduced tax rates, exemptions, or tax relief
- Refund Requests
Audit assistance – tax assessment appeals – criminal defense
- Assistance with preliminary tax assessment notices/notices of investigation results
- Disputes Regarding Tax Assessment and Collection
- Legal assistance and criminal defense for businesses and executives
Transboundary shipment of waste
- Audit, consulting, and specialized support for cross-border waste shipments
- Notification procedure vs. information procedure
- Relations with the National Center for Cross-Border Waste Transfers (PNTTD)
- Classification of hazardous/non-hazardous waste/recovery/disposal
- Assistance with investigations, voluntary interviews
- Criminal defense regarding the smuggling of waste
Energy and Environmental Taxation/Cross-Border Waste Shipments
The firm assists and represents corporate clients subject to various energy and environmental taxes administered and collected by Customs or the tax authorities: suppliers and users of natural gas, petroleum products, and electricity.
The firm specializes in complex, high-stakes litigation matters, including pre-litigation and judicial challenges to tax assessments, as well as criminal defense for companies and executives.
The firm also advises its clients—including businesses and professional associations—on relevant changes in European and national legislation.
We handle complex cases involving cross-border waste shipments, both during the investigative phase and in providing criminal defense for companies and executives who have been notified of alleged violations of customs, criminal, and environmental laws.
