French General Tax Code
In forceI. - Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory.
However, public establishments for inter-communal cooperation with their own tax status that have competence for the development of commercial activity zones may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, institute this tax in place of the commune.
II. - The tax is due for property assessed pursuant to article 1498, with the exception of those referred to in article 1500, which are no longer assigned to an activity falling within the scope of the business property tax defined in Article 1447 for at least two years on 1 January of the tax year and which have remained unoccupied during the same period.
For the establishment of the taxes, the town council or the deliberating body of the public establishment for inter-communal cooperation communicates each year to the tax administration, before 1st October of the year preceding the tax year, the list of addresses of the properties likely to be concerned by the tax.
III. - The tax is paid by the person liable for the property tax within the meaning of article 1400.
IV. - The tax base is made up of the net income serving as the basis for the property tax on built-up properties defined by article 1388.
V. - The tax rate is set at 10% for the first year of taxation, 15% for the second year and 20% from the third year onwards. By a deliberation taken under the conditions provided for in I of Article 1639 A bis, these rates may be increased by up to double by the municipal council or the council of the public establishment for inter-communal cooperation.
VI. - The tax is not due when the absence of exploitation of the property is beyond the control of the taxpayer.
VII. - The control, collection, litigation, guarantees and penalties for the tax are governed as for property tax on built-up properties.
VIII. - Discounts granted in application of VI or as a result of a tax wrongly assessed in application of II are borne by the municipality or the public establishment for inter-communal cooperation. They are deducted from the monthly allocations of taxes and charges levied by way of assessment.
