Question 12558 — taxes and duties

Summary

Mr. Quentin Bataillon questions the Minister of Ecological Transition and Territorial Cohesion on the scope of application of the development tax. This local tax, collected by the municipality and the department, is due during surface creation operations (construction, expansion). These operations are declared when applying for building permits, development permits and prior authorization. The beneficiary of one of these authorizations is then liable for the tax. In this sense, when a company undertakes work in one municipality, but it is registered in another, the development tax accrues to the beneficiary's address, not the location of the work. An allocation of the development tax to the municipality hosting the construction would seem more appropriate, even if the requesting company is located in a different municipality. He would therefore like to know the Ministry's thoughts on the payment of the proceeds of the development tax to the benefit of the municipality concerned by the development.

Machine translation from French. The official text remains authoritative.

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