French General Tax Code
In forceA special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of the Corsican collectivity created by Law No. 2014-366 of 24 March 2014 for access to housing and renovated town planning, to enable these establishments to finance land and property acquisitions corresponding to their purpose.
The proceeds of this tax are determined each year by the local public land establishment or the Corsican land office. When an establishment mentioned in the first paragraph has jurisdiction over the same territory as an establishment mentioned in article L. 321-1 of the town planning code, the special equipment tax is collected on this territory exclusively by the establishment which first exercised its powers there and according to the procedures laid down for this establishment. However, the establishments concerned may, by agreement, derogate from these provisions by designating the establishment that determines the proceeds of the tax on the common territory or by setting the terms of repayment between the two establishments.
For the three years following the year in which the scope of competence of a public land establishment has been extended, the general meeting of the public establishment may, under the conditions provided for in the first and second paragraphs of this article, set a different product for the territory over which it was competent before the extension of its scope and the territory to which its competence has been extended.
For the year following the year in which the perimeter of jurisdiction of a public land institution has been extended, the proceeds of the tax shall be determined and notified before 31 March of the same year.
For each establishment, the sum of the proceeds of the tax, the amount mentioned in H of V of Article 16 of Law No. 2019-1479 of 28 December 2019 on the finances for 2020 and the amount mentioned in 1 of B of III of Article 29 of Law No. 2020-1721 of 29 December 2020 on the finances for 2021 may not exceed a ceiling set at €20 per inhabitant located within its perimeter.
The proceeds of the special equipment tax referred to in the second paragraph are distributed, under the conditions defined in I of Article 1636 B octies, among all natural or legal persons liable for property tax on built and unbuilt properties, for council tax on secondary residences and other furnished premises not allocated to the principal dwelling and for business property tax in the municipalities included in the area of jurisdiction of the public establishment.
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.
L'organismes d'habitations à loyer modéré and sociétés d'économie mixte are exempt from the special equipment tax in respect of residential premises and outbuildings owned by them and which are allocated on a means-tested basis. Taxpayers in whose name a council tax assessment on secondary residences and other furnished premises not allocated to the principal dwelling is made in respect of these premises are exempt from the additional tax.
The assessments are made and collected, claims are lodged and judged as in matters of direct taxation.
The conditions for application of this article are set by decree in the Council of State.
