This judgment was affirmed by the Court of appealAnd Lyon ranks among the less imposed on citiesThe State should also impose the same rulesThis allows young adults to enter the market000 euros for a model of an area of 100 m2What generate some appetites and setbacks9 billion EUR 2007 results must publish this morning292 quits in France in addition to the natural retreats442 6 on the prohibition of discriminationFor now Microsoft has remained of marbleHousing tax (TH) is really not the best shared by the French tax. Same profile nîmois household non-tax State, will should resolve year last 1.166 euros to his city, when the mairie de Paris to be "merely" cash 481 euros. Lance operated by 37 major cities of France and their intercommunalités, when it in power, has therefore, at the extreme, varied from the simple to more than double. This same tax household is also increasing everywhere at the same pace. It is at Marseille he made the most progress: in 2007, the local taxpayer paid 231 euros more as in 2001, an increase of 32.7! In contrast, the taxpayer returns to draws with an additional contribution of 43 euros ( 5.9). But better still live in Brest: the amount of TH collected last year is less than 26 euros to what it was in 2001.
These glaring disparities are of course to qualify. The perimeter of the TH, as defined in our investigation, does not include the departmental share of this tax. Knowing that the contribution adopted by the General Councils varies it as one Assembly to another tax sheets weigh in fine more heavy, according to a hierarchy which is more necessarily the same between cities. Moreover, the policy of freezing of tax rates practiced for seven years by some cities, like Paris, has no guaranteed a stable levy to their taxpayers. The flat-rate adjustment of passed TH databases each year in finance ( 1.8 in 2007) necessarily translates a increase, even minimal.
A local tax
Cities have very different tax action margins. Those with a rich economic fabric, materialized by a high level of professional tax (TP) databases are better placed for the taxpayer. Boulogne-Billancourt, where the bases of TP peak at more than 6,000 euros per capita, the contribution received by the municipality to the title of the TH is only 621 euros. A coveted location Lille, inter alia, shared by (1.457 TP databases euros and 901 euros of contribution to the TH per capita).
TH also offers "deposits" the importance of which is highly variable from one city to another. Share in the population households on low incomes which are not subject to contribution impact on the effort applied to taxable households. Like many deductions provided for in the Act, which bound the number of dependent children, that the city may amplify. "The community may wish to operate a form of social redistribution between its taxpayers", explains Dominique Hoorens, Dexia Credit Local de France studies service responsible. Rest in how far can go this redistribution without causing an escape from the most taxed households.
Concern, exemptions in rebates, decided to wire for decades by the legislature, "the tax is no longer a true local tax", as it felt in November 2003 Yves Fréville Senator in an information report. In fact, on the 13.22 billion euros that have produced the TH in 2005, close to one-third (29.8) have been supported by the State, i.e. the national taxpayer. The link that this tax is meant to embody between elected representatives and their constituents took a blow. So it is more and more disconnected from reality. While a 1974 Act provided for the periodic review, the rental values of the TH have never changed.
