Forms of other optional municipal taxes in the French General Tax Code
Abstract
This publication is a part of the study of the Code général des impôts in the field of local taxes including taxes collected by municipalities. The purpose of this publication is to describe the specificity of the so-called other facultative municipal taxes in France, which were introduced by the French legislator next to the obligatory municipal taxes. In this study, three out of four other
local facultative taxes were analyzed: a tax on the transfer of land which has become buildable (Art. 1529 – Taxe sur la cession de terrains devenus constructibles); a tax on commercial waste (Art. 1530 – Taxe sur les friches commerciales) and a tax on aquatic environmental management and flood prevention (Art. 1530 bis – Taxe pour la gestion des milieux aquatiques et la prévention des inondations). This study not only describes the chosen aspects of the French tax system but is the first step towards a further in-depth analysis of individual types of taxes, and thus the possible application of structures
and solutions that are present in French tax law by the Polish legislator
Keywords:
French law, local taxes, commune, property taxReferences
Auby J.-B., Auby J.-F., Noguellou R. , Droit des collectivités locales, Paryż 2015. Google Scholar
Etel L., Europejskie systemy opodatkowania nieruchomości, Warszawa 2003. Google Scholar
Kałążny A., Opodatkowanie infrastruktury podatkiem od nieruchomości, Warszawa 2020. Google Scholar
Machowska A., Wojtyczek K., Prawo francuskie. Tom 2., Kraków 2005. Google Scholar
Mariański M., Inne obowiązkowe podatki gminne we Francji według francuskiego Generalnego Kodeksu Podatków, Tom 29 XXIX (2021) Studia Iuridica Toruniensia, Google Scholar
Mariański M., Formy realizacji zadań własnych przez jednostki samorządu terytorialnego we Francji ze szczególnym uwzględnieniem spółek handlowych, Prawo i Więź Nr 35 (2021). Google Scholar
Mouzet P., L'essentiel des finances locales. Tout savoir des réformes financières et territoriales, Paryż 2017. Google Scholar
Serrand P., Manuel d’institutiuons administratives francaises, Paryż 2012. Google Scholar
Zarka J-C., Fiscalité locale.Une présentation rigoureuse des impôts locaux, Paryż 2020. Google Scholar
Uniwersytet Warmińsko-Mazurski w Olsztynie
<p> </p> <p> </p> Poland
https://orcid.org/0000-0001-6212-914X
