Question 35812 — local taxes

Summary

On parliamentary initiative, article 121 of law no. 2020-1721 of December 29, 2020 on finances for 2021 repealed article L. 2223-22 of the general code of local authorities which authorized the collection of taxes for convoys, burials and cremations. This measure, adopted in a new reading in the National Assembly, results in particular from the recommendations made by the Court of Auditors on the deletion and simplification of low-yield taxes. In its referral to the Prime Minister dated December 3, 2018, the Court specified that these funeral taxes: “are added, in practice, for families, to the prices of concessions in cemeteries, which are fees for occupation of the public domain. They could be replaced by other resources, for example by increasing the price of funeral and cremation concessions.” Accounts management of municipalities and public intermunicipal cooperation establishments with their own taxation for the year 2019 show that 437 municipalities and 2 public intermunicipal cooperation establishments (EPCI) registered funeral tax income for a total amount of 6.1 million euros. However, this product represents a maximum of 5% and an average of 0.1% of real 2019 operating revenues for all beneficiaries. Consequently, the Government does not plan to compensate the loss resulting from this elimination by a dedicated measure or by an increase in the overall operating allocation.

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.