Other compulsory municipal taxes in France according to the French General Tax Code

Abstract

This publication is one aspect of the study of the Code général des impôts in the field of local taxes. This publication shows the specificity of the so-called other municipal taxes in France, which are divided into five compulsory taxes and four optional taxes. In this study, four out of five other local compulsory taxes were analyzed: municipal mining tax (Redevance communale des mines), flat rate tax on pylons (Imposition forfaitaire sur les pylônes), tax on offshore wind turbines (Taxe sur les éoliennes maritimes), and an additional tax on undeveloped property tax (Taxe additionnelle à la taxe foncière sur les propriétés non bâties). This study not only introduces the specificity of the French tax system, but also prompts a broader reflection on the potential impact of this specificity on the taxation of renewable energy sources.