Local taxation

C3S - Contribution sociale de solidarité des sociétés: rules and declaration procedures

C3S 2026: companies concerned, calculation, declaration and control. Understand the obligations associated with the social solidarity contribution.

Review of case law handed down by the administrative courts on local taxation: September and October 2025

Analysis of more than 80 administrative court rulings (May-June 2025) on local taxation. Assessment principles, exemptions (CGI 1382, 11°), and procedural guarantees to secure your taxes.

Taxe d'aménagement : décryptage des nouveaux commentaires de Bercy (BOFiP-Impôts)

Discover Bercy's new comments on the taxe d'aménagement: transfer to the DGFiP, deferral of payment and 2025 exemptions. Full review.

Review of case law handed down by administrative courts on local taxation: July and August 2025

Analysis of more than 80 administrative court rulings (May-June 2025) on local taxation. Assessment principles, exemptions (CGI 1382, 11°), and procedural guarantees to secure your taxes.

Local taxes: deadlines to anticipate between now and December 31, 2025

Plan ahead for your 2025 local taxes! Our summary of key deadlines (CFE, property tax, CET, Decloyer) for businesses and property owners, with deadlines of December 15 and 31, 2025. Avoid tax oversights.

Review of case law handed down by administrative courts on local taxation: May and June 2025

Analysis of more than 80 administrative court rulings (May-June 2025) on local taxation. Assessment principles, exemptions (CGI 1382, 11°), and procedural guarantees to secure your taxes.

Local taxation: understanding property tax and CFE in the event of a tax reassessment or audit

Find out about your rights in the event of a tax audit or reassessment, how long you have to lodge a claim and best practices for effectively contesting the situation.

The "Brochure pratique impôts locaux 2025" has just been published!

This 242-page brochure from the Direction générale des finances publiques (DGFiP) details the rules governing direct local taxation.

Update: selection of Administrative Court rulings - March and April 2025

Analyse de la jurisprudence TA (Mars-Avril 2025) sur la qualification d'établissement industriel (CGI 1499) et l'exonération des biens d'équipement (CGI 1382, 11°).

Recent report reveals "dysfunctions" in local tax management

A 2025 report reveals major malfunctions (property tax errors, difficult GMBI). The DGFiP faces the challenges of digitalization and the revision of rental values.
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