TY - JOUR AU - Mariański, Michał PY - 2021/11/24 Y2 - 2024/03/28 TI - Other compulsory municipal taxes in France according to the French General Tax Code JF - Studia Iuridica Toruniensia JA - SIT VL - 29 IS - SE - Studies and articles DO - 10.12775/SIT.2021.029 UR - https://apcz.umk.pl/SIT/article/view/36135 SP - 193-209 AB - <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> ER -