Energy, Environmental and excise taxation

The lawyers at GODIN ASSOCIES have long sensed and carried out the convergence and hybridization between energy taxation and environmental taxation.

These tax systems are constantly evolving and are not always adapted to the requirements faced by operators and industries.

The firm advises and assists a large range of key players in the sectors of hydrocarbons, energy supply, water supply, chemicals, recovery and recycling, and heat and cold distribution.

Energy taxation

  • Petroleum products (domestic tax on energy products – TICPE):
    • monitoring of exemptions available to refineries;
    • tax warehouses for the storage of petroleum products (EFS);
    • monitoring disputes concerning zero-rated or low-taxed petroleum goods at all stages of distribution, by land, sea and air.
  • Biofuels (incentive tax on the incorporation of biofuel):
    • monitoring of the criteria and management of “sustainability”;
    • Major litigation against the administration.
  • Gas (domestic natural gas tax – TICGN) and electricity (domestic tax on final electricity consumption – TICFE – also known as “contribution to the electricity public electricity” – CSPE):
    • Exemptions and waivers;
    • Reduced rates for “electro-intensive” companies (significant consultancy and litigation activity for leading groups since 2016).

Environment

  • Environmental taxation (general tax on polluting activities, TGAP):
    • Litigation on waste storage centers;
    • Litigation and consultation on waste incinerators;
    • International waste shipments;

Excise duties (indirect taxes)

The tobacco and alcohol regime has undergone some European harmonization while remaining governed by national rules and being subjected to very specific investigation procedures.

We assist alcohol producers and users in matters relating to

  • Product movement;
  • Storage;
  • Accounting.

We intervene alongside our clients in the controls, recoveries and prosecutions to which they may be subject.

The team energy, environmental and excise taxation