Question 43842 — town planning

Summary

Mr. Grégory Labille draws the attention of the Minister of the Economy, Finance and Recovery to article 155 of the finance law for 2021 which modified several articles of the town planning code relating to the development tax. Specifically, this article modified the due date for collection of the tax relating to town planning authorizations. Thus, from January 1, 2023, the tax relating to urban planning authorizations issued will be due from the definitive completion of the operations, within the meaning of article 1406 of the general tax code, that is to say within 90 days from the definitive completion of the work. This modification increases the risk of non-recovery of tax for communities as well as for CAUEs. In fact, the tax can be more easily avoided by voluntarily not completing the work or by not not declaring the completion of the work. This new provision, which comes into force from January 1, 2023, therefore increases the uncertainty of tax collection for local authorities and worries the CAUEs which largely depend on the part of the departmental development tax which is dedicated to them. Thus, he allows himself to ask him about the measures which will be taken to guarantee the effectiveness of the perception revenue under the conditions provided for under the new system as well as on the anticipatory measures taken to offset the imminent financial impact for communities and CAUEs during this transitional period.

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.