Article 1635 quater A of the French General Tax Code
November 7, 2023
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles L. 331-1 and L. 331-2 of the town planning code, is instituted in communes with a local town planning plan or a land use plan. However, the public establishments for intercommunal cooperation mentioned in 1 of…
