French General Tax Code
In forceI.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.
II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteutic lessee or holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the tax year, has a taxable surface area.
III. - The parking areas mentioned in I refer to premises or areas, covered or uncovered, intended for parking vehicles and which are used for commercial purposes or are attached to the premises mentioned in 1° to 3° of III of article 231 ter without being topographically integrated into a production establishment.
IV. - The following are excluded from the scope of the tax:
1° Parking areas exempted pursuant to 1° to 2° bis and 5° of V of article 231 ter ;
2° The parking areas mentioned in III of this article with a surface area of less than five hundred square metres.
V. - 1. - A rate per square metre is applied per district, defined below:
1° First district: Paris and the Hauts-de-Seine department;
2° Second district: the communes of the Paris urban unit, as delimited by the decree adopted for the application of 2° of a of 1 of VI of Article 231 ter, other than Paris and the communes of the Hauts-de-Seine department;
3° Third district: the other communes of the Ile-de-France region.
2. - The rates per square metre are set, for 2023, in application of the table below:
| 1st CIRCONSCRIPTION | 2nd REGION | 3rd CIRCONSCRIPTION |
|---|---|---|
4.77 € | 2.76 € | 1.40 € |
By way of derogation, for parking areas that are commercially operated, the rates are reduced by 75% for 2019, 50% for 2020 and 25% for 2021.
3. - These rates are updated on 1 January each year according to the forecast consumer price index, excluding tobacco, used in the Finance Bill for the year. The values are rounded up to the nearest euro cent if necessary.
VI. - For the calculation of the surface areas mentioned in 2° of IV and V, account is taken of all premises of the same nature, excluding common areas, that a private or public person owns at the same address or, in the case of multiple addresses, in the same topographical grouping.
For the assessment of the annexed nature of the parking areas mentioned in III, account is also taken of areas which, although not part of a topographical grouping comprising taxable premises, are made available, whether free of charge or not, to users of taxable premises located in the immediate vicinity.
VII. - Taxpayers file a declaration in accordance with the procedures set out in VII of article 231 ter.
VIII. - The control, collection, litigation, guarantees and penalties relating to the tax are governed by the rules applicable to payroll tax until 31 December 2003.
IX.-The annual proceeds of the tax are allocated to the Ile-de-France region, recorded in the investment section of its budget, with a view to financing investment expenditure in favour of public transport, up to the limit of the amount provided for in article L. 4414-5 of the General Code of Local Authorities. The balance of this revenue is allocated to the Société du Grand Paris public body mentioned in article 7 of law no. 2010-597 of 3 June 2010 relating to Greater Paris, up to the ceiling provided for in I of Article 46 of Law no. 2011-1977 of 28 December 2011 on finance for 2012.
