Tax on vacant commercial premises can be levied only within a territorial revitalisation operation area
Municipalities may levy the annual tax on vacant commercial premises (Article 1530 of the CGI (General Tax Code)) only in the part of their territory covered by the action areas of a territorial revitalisation operation agreement that provides for retail measures, instead of the whole municipality.
Measure originators
No official estimate found for this measure.
Measure impact
Owners of commercial premises vacant for more than two years within a territorial revitalisation operation area can be taxed without the tax applying to the whole municipality. The tax depends on a municipal decision.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel