Question 12403 — taxes and duties

Summary

Mr. Paul Christophe draws the attention of the Minister of the Economy and Finance to the amount of the development tax inherent to garden sheds whose surface area is between 5 and 20 m2. Indeed, articles R. 421-2 of the town planning code provide, in addition to a prior declaration of construction, the imposition of a development tax calculated on the entire surface area. Considering that below 5 m2, the formalities administrative, just like taxation, are non-existent, it seems unfair that owners who have purchased slightly larger equipment find themselves taxed, not on the excess surface area per 5 m2 but on the entire equipment. This method of calculation results in a tax often equivalent to a third of the purchase price of the garden shed. Considering the financial repercussions attributable to the home, often modest but taxable, he therefore asks him to kindly indicate the Government's intentions on this subject.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.