Key Benefits:
Publics concerned: municipalities, public institutions of intercommunal cooperation with clean taxation; money from the sweeping tax: riparian owners or co-owners unions of collective buildings, bordering the roads to public traffic in municipalities or public intercommunal cooperation institutions that have instituted the tax.
Subject: procedures for the application and recovery of the sweeping tax.
Entry into force: the text comes into force on the day after its publication.
Notice: theArticle 97 of Act No. 2009-1673 of 30 December 2009 2010 codified to theArticle 1528 of the General Tax Code the sweeping tax provisions and repealed consequentially to section 317 of Schedule II to the above-mentioned code. Part II of Article 1528 of the same Code provides, inter alia, that the competent authority of the State shall, before February 1 of the year preceding that of taxation, communicate to the municipalities that make the request the cadastral information necessary for the calculation of taxation.
This Order sets out the exchange of information that must exist between the administration and the municipalities or, where appropriate, the public institutions of inter-communal cooperation with specific taxation:
- on the one hand, the cadastral information that the General Directorate of Public Finance transmits to the municipalities or public institutions of inter-communal cooperation with clean taxation, upon request;
- on the other hand, the nature of the information that municipalities or public institutions of inter-communal cooperation to clean taxation must transmit to the general management of public finances to ensure the recovery of the tax.
References: this decree is taken for the application of theArticle 97 of Act No. 2009-1673 of 30 December 2009 Finance for 2010. TheSection 326 of Schedule III to the General Tax Code created by this decree is available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesperson for the Government,
Vu le General Tax Codeincluding articles 1379-0 bis and 1528 and annex III to this code;
Based on the opinion of the Local Finance Committee dated March 13, 2012,
Decrete:
In annex 3 to the General Tax Code, in Book I, Part II, Part I, Chapter I, Section IV, an article 326 is inserted as follows:
"Art. 326.-For the application ofArticle 1528 of the General Tax Code :
« 1° The General Directorate of Public Finance shall transmit to the municipality, or, where appropriate, to the public institution of inter-communal cooperation with specific taxation, the following information on the plots and premises located in its territory:
"a. Their address;
“b. Their cadastral reference;
"c. The names and addresses of their owners.
« 2° The municipality, or, where appropriate, the public establishment of inter-communal cooperation with clean taxation, shall transmit to the general public finance authority the information necessary to establish the sweeping tax, to issue tax notices and to recover the tax issued. The nature of the information and the support on which it is transmitted shall be determined by order of the Minister responsible for the budget. »
The Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesman of the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 24 April 2012.
François Fillon
By the Prime Minister:
Minister of Economy,
finance and industry,
François Baroin
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
