Natural Gas, Power, Coal taxes

Payment of TICGN / CSPE / CTA

Does your foreign company distribute natural gas and/or electricity to end users in France?

Since the opening to competition of the gas and electricity distribution market, the number of players distributing gas/electricity to private individuals, local authorities or companies has multiplied. Among them, foreign companies such as German, Swiss, Spanish and Italian companies are our customers and entrust us with their declaration of payment of these specific taxes:

Different tax bases, different tax rates, different payments to and returns from different authorities are all specific features and particularities that need to be taken into account if you are to master this tax system.

Reimbursement of TICGN / CSPE

The TICGN and the CSPE are due upon delivery to an end consumer of natural gas on French territory. So if your company, which uses natural gas or electricity in its production processes, is invoiced the TICGN / CSPE by its energy supplier. Under certain conditions, it may be eligible for tax refunds.

The bases for exemption of TICGN and CSPE resulting from a European Directive are multiple and transposed into French customs law.
In particular, there are :

• Partial exemption for energy-intensive plants
• Use in non-metallic mineral product manufacturing processes
• Electricity generation
• Use other than as a fuel
• Use in metallurgical, electrolytic or chemical reduction processes
• Natural Gas Extraction and Production

FOCAL POINTS

• In order to guarantee your TICGN or CSPE refund, it is essential to carry out meticulous and precise audits by experts who will understand your production processes in order to translate them into refundable consumption.
• The customs administration has 4 months to study your file and notify the refund agreement.
• If the case is not legally sound and the exemption can be questioned, the customs administration has a period of 5 years to reverse its decision and ask you to repay the refunded amounts. Entrust your refund applications to experts to avoid any risk and to benefit serenely from the refunded amounts.

Our experts in french energy taxes have already handled dozens of claims, covering all types of activity, for a total amount reimbursed of over €20,000,000 and with a 100% success rate!

Many plants have already been able to benefit from these TICGN and CSPE exemptions.

They have been able to recover millions of euros (depending on the volumes of gas consumed).

It’s not too late, contact us for a FREE audit of your natural gas and electricity consumption.