Article L2333-93 of the French General Code of Local Authorities
November 8, 2023
The tax is based on the tonnage of waste received at the facility.
The tax is based on the tonnage of waste received at the facility.
A decision by the municipal council, taken before 15 October of the year preceding the year of taxation, sets the rate of the tax, capped at 1.5 euros (1) per tonne entering the facility.
I. – The tax is established and collected by the municipal administration on the basis of an annual declaration submitted by the taxpayer. II. – The taxpayers mentioned liquidate and pay the tax due for a calendar year on an annual declaration. This declaration is sent to the municipality that introduced it no later than 10 April of the year following the year during which the chargeable event occurred. It…
If the facility referred to in article L. 2333-92 is located less than 500 metres from the territory of one or more communes bordering on the commune establishing the tax, the deliberation provided for in article L. 2333-94 must provide for the distribution of the proceeds. The municipality on whose territory the facility is located may not collect less than 50% of the proceeds. Where the facility is located on…
I.-Municipalities may, by deliberation of the municipal council, institute a sweeping tax, the proceeds of which may not exceed the expenses incurred by sweeping the surface area of roads delivered to public traffic, as recorded in the last administrative account of the municipality. The tax is payable by owners of properties bordering roads open to public traffic on 1st January of the tax year. When the riparian property is governed…
The population to be taken into account for the application of this section is that resulting from the census, increased each year by population increases under conditions defined by decree in the Council of State. This population is the total population plus, unless otherwise specified, one inhabitant per secondary residence and one inhabitant per caravan site located in a reception area for Travellers meeting the conditions of the agreement in…
For the application of articles L. 2334-5, L. 2334-7, L. 2334-14-1 and L. 2334-20 to L. 2334-23, the communes are classified by demographic groups determined according to the size of their population. The demographic groups are defined as follows: – communes with 0 to 499 inhabitants; – communes with 500 to 999 inhabitants; – communes with 1,000 to 1,999 inhabitants; – communes with 2,000 to 3,499 inhabitants; – communes with…
I. – The tax potential of a commune is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the communal tax bases for council tax on second homes and other furnished premises not assigned to the main dwelling and for property tax on non-built properties; 1° bis The product determined by applying to the municipal…
The tax effort of each commune is equal to the ratio between: 1° The revenue received by the municipality the previous year in respect of property tax on non-built properties, council tax on second homes and other furnished premises not allocated to the main dwelling and property tax on built properties, excluding the compensation mentioned in c of 1° and b of 2° of C of IV of Article 16…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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