Subsection 2: Taxable transactions and persons

Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code give rise to payment of the development tax mentioned in article 1635 quater A, subject to articles 1635 quater D and 1635 quater E. Construction projects subject to prior declaration or planning permission that have the effect of changing the use of premises mentioned…

The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation or in breach of the obligations resulting from the building or development authorisation, the person responsible for the construction.