Question 13757 — taxes and duties

Summary

Ms. Ersilia Soudais alerts the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the crisis of the architectural, town planning and environmental councils (CAUE) following the reform of the development tax of 2022. Created by the law on architecture of 1977, the CAUE supports communities, individuals and professionals on all questions related to development: architecture, town planning, landscape, environment. Anchored in the daily life of the territories, they offer free, neutral and independent advice, train elected officials, support rehabilitation and raise citizens' awareness of land sobriety and architectural quality. Since the entry into force in 2022 of the reform of the development tax (TA), the main resource of the CAUE, difficulties have accumulated and the modification of the conditions of collection of the tax has led to numerous dysfunctions. Thus, the amounts collected in 2024 are down 40% compared to 2023, or 230 million euros. Since 2025, the CAUEs have been hit hard by the fiscal fiasco concerning the development tax. The shortfall in state coffers is colossal: it is estimated at more than 1.5 billion euros over two years for local authorities and TA beneficiary organizations, including CAUEs. This situation has greatly weakened the 92 structures and their 1,000 employees, leading to layoffs in some, or even judicial liquidation for that of Manche in November 2025. Last year, around a hundred positions were eliminated nationally. The drop in numbers has even reached 25% since 2023. The corrections and procedural simplifications promised by the previous Minister of Action and Public Accounts, Amélie de Montchalin, following the adoption by article 49.3 of the 2026 budget, do not seem to completely reassure those mainly concerned by this revenue deficit. The delays in files which led to delays in payments remain significant and obtaining the data necessary to monitor the liquidation and recovery by the communities benefiting from the tax, are part of a declarative process that is still not very effective for users. The recovery delays generated by these various dysfunctions are a short-term threat for the CAUEs and it is high time to consider allocating significant human and material resources to the DGFIP to ensure normal collection of the development tax and catching up on the collection delay. This is why she wants to know if the The Government is considering rapid national measures to ensure the recovery of the development tax so that the CAUEs are able to sustain their public service action and that CAUE employees, users and local elected officials do not pay the price of budgetary austerity.

Machine translation from French. The official text remains authoritative.

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