Formy innych fakultatywnych podatków gminnych w świetle regulacji francuskiego Generalnego kodeksu podatków
Forms of other optional municipal taxes in the French General Tax Code

Summary/Abstract: This publication is a part of the study of the Code général des impôts in the field of local taxes including taxes collected by municipalities. The purpose of this publication is to describe the specificity of the so-called other facultative municipal taxes in France, which were introduced by the French legislator next to the obligatory municipal taxes. In this study, three out of four other local facultative taxes were analyzed: a tax on the transfer of land which has become buildable (Art. 1529 – Taxe sur la cession de terrains devenus constructibles); a tax on commercial waste (Art. 1530 – Taxe sur les friches commerciales) and a tax on aquatic environmental management and flood prevention (Art. 1530 bis – Taxe pour la gestion des milieux aquatiques et la prévention des inondations). This study not only describes the chosen aspects of the French tax system but is the first step towards a further in-depth analysis of individual types of taxes, and thus the possible application of structures and solutions that are present in French tax law by the Polish legislator.

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