Local taxation
This 242-page brochure from the Direction générale des finances publiques (DGFiP) details the rules governing direct local taxation.
We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.
The BOFiP has just undergone a major update on December 30, 2024 to take account, in particular, of the SA GKN Driveline ruling.
We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.
Discover the evolution of production taxes in 2023: decline to 3.3 % of GDP, effects of post-crisis reforms on corporate competitiveness.
We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.
2025 marks major tax changes: end of smoothing, new obligations, case law. Test your preparation in 2 minutes!
Discover all the tax news for 2025 in innovation, energy and local taxation.
We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.
In the case of property taxes, the special right of objection can only be exercised up to December 31 of the year following the year of taxation.
The BOFiP has just undergone a major update on December 30, 2024 to take account, in particular, of the SA GKN Driveline ruling.
Find out whether the special claim period applies to property tax through the Conseil d'Etat's examination of a major case.
We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.
The PLF 2025 plans to fix the "planchonnement" mechanism for changes in rental values for business premises.
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