Article 1609 B of the French General Tax Code
November 7, 2023
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code. This tax is intended to finance the missions of these establishments defined in Articles L. 321-36-1 and L. 321-36-2 of the same code. The amount of this tax is set, in each department, before 31 December each year, for…
