Maître Marie-Cécile CLEMENCE

Avocat au barreau de Clermont-Ferrand

Compétences : Droit fiscal et droit douanier

Barreau : Clermont-Ferrand

Adresse : 2 rue Michel Rocard 63000 CLERMONT FERRAND

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Publié le 11/04/2019

Fiscalité énergétique (TICFE, TICGN ...) : réduisez la note !

Article juridique - Droit fiscal et droit douanier

Par Me Marie-Cécile CLEMENCE

Fiscalité énergétique (TICFE, TICGN ...) : réduisez la note !

Fiscalité énergétique : réduisez la note !

Mais de quoi parle-t-on exactement ?

La fiscalité énergétique concerne les taxes qui sont assises sur les produits énergétiques : électricité, gaz et produits pétroliers. La fiscalité énergétique a la double spécificité d’être souvent méconnue et très coûteuse pour les entreprises notamment industrielles.

Ces taxes peuvent rapidement atteindre des montants importants pour une société grande consommatrice d’électricité ou de gaz dans le cadre de son activité. A titre d’exemple, le produit fiscal de TICFE représente 7 milliards d'euros par an.

En France, il existe trois types de taxes propres à chaque produit énergétique :

Electricité : TICFE (ou CSPE) - Taxe intérieure sur la consommation finale d'électricité
Gaz : TICGN - Taxe intérieure de consommation sur le gaz naturel
Pétrole : TICPE (ex TIPP) - Taxe intérieure de consommation sur les produits énergétiques

Chaque produit énergétique supporte un tarif à taux plein qui est, de fait, appliqué par les fournisseurs d’énergie (ces taxes sont directement collectées par les fournisseurs sur les factures d’électricité ou de gaz). Les tarifs à « taux plein » ont régulièrement et significativement augmenté depuis 2013.

La règlementation en la matière, qui s’avère très diffuse et complexe à appréhender, prévoit de nombreux cas d’exonération et des taux réduits. Ces leviers permettent d’obtenir une baisse importante du montant de ces taxes (TICFE, TICGN, TICPE) et d’alléger significativement le niveau de la fiscalité énergétique supportée par l’entreprise,

Le cabinet M2C Avocat a développé une expertise de la fiscalité énergétique et apporte à ses clients les outils nécessaires à une meilleure maîtrise des coûts liés à la fiscalité énergétique.

L’enjeu est triple :

Maîtriser une fiscalité complexe et évolutive,
Réduire sa facture énergétique,
Sécuriser les déclarations.

Le cabinet M2C Avocat accompagne ses clients sur l’ensemble des démarches nécessaires au remboursement total ou partiel de ces taxes. N’hésitez pas à prendre contact avec le cabinet afin de vérifier l’éligibilité de votre entreprise (industrielle) à ces dispositifs.

Marie-Cécile CLEMENCE – Avocat au barreau de Clermont-Ferrand - Cabinet M2C Avocat

contact@m2c-avocat.com / 04.73.60.24.32

Fichier attaché