@article{Mariański_2021, title={Other compulsory municipal taxes in France according to the French General Tax Code}, volume={29}, url={https://apcz.umk.pl/SIT/article/view/36135}, DOI={10.12775/SIT.2021.029}, abstractNote={<p>This publication is one aspect of the study of the <em>Code général des impôts</em> 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 (<em>Redevance communale des mines</em>), flat rate tax on pylons (<em>Imposition forfaitaire sur les pylônes</em>), tax on offshore wind turbines (<em>Taxe sur les éoliennes maritimes</em>), and an additional tax on undeveloped property tax (<em>Taxe additionnelle à la taxe foncière sur les propriétés non bâties</em>). 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.</p>}, journal={Studia Iuridica Toruniensia}, author={Mariański, Michał}, year={2021}, month={Nov.}, pages={193–209} }