Environmental taxation

Environmental taxation has been a subject of public debate since the authorities expressed their desire to fight global warming and, more generally, any form of action or inaction harmful to the environment. It has even become a vital policy tool in the ecological transformation of the French production model, as well as individual behaviour. 

That is why “green taxation” covers a particularly wide field – encompassing direct and indirect taxation, local taxation and customs duties – and is implemented through a whole series of taxes, duties and levies.

From incentives to increased taxation

Although the objectives we assign to it are clear (steering the investment choices of economic players in a direction favourable to the environment, promoting virtuous behaviour benefiting the ecology and sustainable development and discouraging detrimental behaviour), the means to achieve it may appear contradictory however. Environmental taxation treads a fine line between punitive taxation, in other words applying taxes or fees to goods or services that damage the environment – which has proved effective in terms of results as well as changing consumer behaviour – and incentive taxation, in other words a range of measures including the introduction of tax credits or reductions, or the ability to apply tax depreciation to vehicles according to their level of CO2 emissions, taxation of charging stations, exemption of photovoltaic fixed assets, imposition of the IFER (fixed rate tax on network operators), etc., highlighting the dilemma facing the authorities between their need to preserve tax revenue and to change behaviour.

Our environmental taxation services – to support you in your ecological transition

Our teams assist companies of all sizes wanting to join the ecological transformation by offering them optimal use of new tax tools and our assistance with all tax issues involving the use of the various incentives and intangible assets created by the law (energy saving certificates, emission permits, guarantees of origin, etc.).

We support many economic players in this respect with all their internal and external projects involving adaptation to the ecological transition, transformation and growth.

We also advise the various market players, energy producers and distributors on all their transformation and growth operations, both internal and external.