Question 9423 — environment

Summary

Mr. Hubert Brigand draws the attention of the Minister of Regional Planning and Decentralization to the unprecedented situation faced by the architecture, town planning and environment councils (CAUE), and in particular the CAUE of Côte d'Or, which are threatened by the reform of the development tax. In fact, this tax constitutes the main source of financing for the CAUE. It also finances infrastructure municipal authorities and the departmental policy of sensitive natural areas (ENS). Its recent reform transferred its management to the tax services (DDFIP and DRFIP) and postponed its payment until after the completion of the work. It was accompanied by significant dysfunctions: reduction in staff, failures of digital tools (such as the “Manage my real estate” tool), lack of information for project leaders, etc. Furthermore, since the beginning of 2025, the DGFIP has encountered serious technical and structural difficulties which have slowed down the collection of the tax. However, the tax services have no visibility on the amounts and timetables for recovering the sums due. At the local level, in 2024, the payment of the departmental share of the development tax to the CAUE of Côte d'Or has decreased by 54%. At the national level, the amounts collected are decreasing by 40% compared to 2023, a shift of around 230 million euros. This is why he asks it to please indicate what measures the Government intends to implement in the very short term to provide a transitional support system for the CAUEs and ensure them the financial sustainability to which they aspire.

Machine translation from French. The official text remains authoritative.

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