I. – The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the average rate recorded the previous year for the same tax in all the municipalities in the department or two and a half times the average rate recorded at national level if this is higher….
I. – The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d’aménagement de la Guyane and the agencies for the development of urban areas in the so-called “fifty not geometrical” zone in Guadeloupe and Martinique are divided between property taxes, the council tax on…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished premises not assigned to the principal dwelling levied by the public establishment for inter-communal…
I. – The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premises not assigned to the principal dwelling and of property taxes in accordance with the provisions applicable to communes. II. – Public establishments for inter-communal cooperation applying article 1609 nonies C or I or II of article…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A. 2. They may define, under the conditions provided for in 1 of II of Article 1639 A bis, areas for the collection of household…
The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and the provisions governing these bodies, set according to rules similar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for…
I. – In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory of the pre-existing communes, during a transitional period. The deliberation instituting this progressive tax integration procedure determines its duration, up to a limit of twelve years. Failing this, the procedure…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of the year. When the demerger order is issued after 30 September but no later than 15 April of the following year, the decisions relating to the rates to be set for the latter year in accordance…
I. – In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General Code of Territorial Authorities, the public establishment of intercommunal cooperation resulting from the merger is automatically subject to the system of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C,…
I. – In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions provided for in Article L. 5211-41-1 du code général des collectivités territoriales, the business property tax rate of the attached commune is brought into line with the business property tax rate of the public establishment under the following…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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