The tax reform of the organization was adopted under the Finance Act Amending 2010 December 29, 2010. The new device is brought in two new taxes come into force on 1 March 2012: tax planning and payment for sub-density .
- The Tax planning :
It replaces, inter alia, the local infrastructure tax and is set automatically in municipalities with a PLU / POS and urban communities, by resolution in other municipalities (authority for possible the EPCI). It is caused by the beneficiary of the authorization to build or renovate.
- The payment for sub-density :
The goal is to get a more economical use of space and fight against urban sprawl. This device allows municipalities and EPCI competent in PLU to establish a Minimum Threshold Density by Sector (GDS). They must therefore develop a funding strategy before and consistency with the PLU for the payment of product manufacturers is awarded to municipalities or EPCI who instituted.
Source: Waves medium
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