1: Permanent rules

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15101511

Article 1511

French General Tax CodeIn force
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Updated 7 Nov 2023

I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitled to challenge them before the commission within two months of their posting.


Taxpayers are also entitled to challenge before the same commission, within two months of their posting, the assessment rates referred to in article 1510 relating to a type of crop or property set by the departmental commission provided for in article 1651. Taxpayers are also entitled to challenge before the same committee, within two months of their posting, the assessment rates mentioned in article 1510 relating to a type of crop or property decided by the tax department in agreement with the local committee. However, the claim submitted for this purpose is only admissible if the signatory or signatories own more than half of the surface area of the land to which the disputed rates apply.


Where the application concerns wooded property belonging to natural or legal persons under private law, the surface area of woods and forests belonging to the State, départements, communes, sections of communes and public establishments is disregarded in order to assess whether the condition mentioned in the second paragraph of this I is met.


Where challenges to the rates have been brought before the departmental commission by the mayors or by the taxpayers, the taxable income is nevertheless determined in accordance with these rates and included in the tax rolls.


If these challenges are brought before the departmental commission by the mayors or by the taxpayers, the taxable income is nevertheless determined in accordance with these rates and included in the tax rolls. If these disputes are decided in favour of the taxpayers, the latter are granted retroactive tax relief; if not, no additional tax is levied.


II.-The rates set by the departmental tax commission are determined in accordance with the rates and are included in the tax rolls.


I.-The rates set by the departmental tax commission are determined in accordance with the rates and are included in the tax rolls. II.-The rates set in application of article 1510 may not be challenged in a dispute relating to the rental value of undeveloped property.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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