IV: Taxes levied for the benefit of the Ile-de-France region

I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region. II. – The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteutic lessee or holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the tax year, has a taxable surface area. III. – The parking areas mentioned in…

A special annual additional tax is introduced for the benefit of the Ile-de-France region. The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The proceeds of the tax are allocated to the investment section of the Ile-de-France regional budget, with a view to financing…

The Ile-de-France region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.