French General Tax Code
In forceA special annual additional tax is introduced for the benefit of the Ile-de-France region.
The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The proceeds of the tax are allocated to the investment section of the Ile-de-France regional budget, with a view to financing investment expenditure on public transport.
This revenue is distributed among all those liable for property tax on built-up properties and the business property tax in the municipalities of the Ile-de-France region, in proportion to the revenue that each of these taxes generated in the previous year for all of these municipalities and their public establishments for inter-municipal cooperation located within the jurisdiction of the Ile-de-France region. The revenue to be taken into account to make this apportionment is that appearing in the general tax rolls.
As of the tax assessments drawn up in respect of 2019, the revenue that the property tax on built-up properties has procured on the territory of the City of Paris is, for the application of the third paragraph, reduced by the share that this tax would have procured if the departmental tax rate for 2018 had been applied.
From the tax assessments drawn up in respect of 2021, the proceeds apportioned, in 2020, between persons liable for the property tax on built-up properties and those liable for the business property tax (cotisation foncière des entreprises), for premises assessed in accordance with the provisions of article 1499, shall be borne, for half, by the State.
For the application of the third paragraph of this article, the revenue from the tax is reduced by the amount mentioned in the fifth paragraph.
As of the taxes drawn up for 2022, the revenue from property tax on built-up properties of the municipalities to be taken into account to achieve this apportionment is reduced by the revenue that this tax would have generated if the departmental tax rate for 2020 had been applied.
The tax base is determined under the same conditions as for the communal share or, in the absence of a communal share, under the same conditions as the inter-communal share of the main tax to which the additional tax is added.
Assessments are established and collected and claims are presented and judged as in matters of direct taxation.
