Version:1.0 StartHTML:0000000167 EndHTML:0000010241 StartFragment:0000000457 EndFragment:0000010225
THE TERRITORIAL COLLECTIVITY ILLEGAL MODALITIES IN THE CALCULATION BUILDING PERMIT TAXATION
A government by its taxation policy can orient in the direction it wish, the economic, urbanism & environmental, the people's choice in investment in private individual Homes or to go towards living in collective apartments blocks belonging to powerful real estate companies.
The policy of the Territorial Collectivity of St-Martin today through it's taxation policy is to dissuade the St-Martin people from building there private individual home by submitting them to exorbitant taxation on building permit and property taxes.
Building permit taxation in St-Martin is superior to 230% of the highest rated taxation of a Commune of Guadeloupe or any Commune of France. The same building permit that will cost in taxation to the most 3000,00 Euros in Guadeloupe or any commune of France is taxed to St-Martin's people building their individual Home the exorbitant sum of 7000,00 Euros.
Many St-martiners who had received a building permit, some as far back as 12 years ago are today receiving from the Territorial Collectivity executory notices in the range from 5000 to over 7000 Euros for an average individual home.
Taxation on building permit is legal what is illegal is the calculation modalities used by the Collectivity. remarking that the law allows the grant of exoneration to certain individuals taking into consideration their financial means.
The legal taxation formula is: Valeur Forfaitaire /m2 X Surface Hors Oeuvre Nette (SHON) X taux (decide par les instances locales)
Meaning: Fixed-price/per square meter multiplied by the Net outwork added up floors surface and multiplied by the rate (at the discretion of local authority)
The fixed-price/per square meter variates within 9 categories of constructions in application of the dispositions of article 1585 D.I. Of the “Code General des Impots” and the Tarif per Category is fixed by fiscal law on national level on the 1st of July of every year as a general guide.
The fixed-price per square meter can variate from one Commune to another on a lower scale than the national fixed-price and only in behalf to a specific Communes to a maximum of 10% above the National scale.
The building permit of an individual building a home as principal habitation is classified Category 5.
The taxes retained on building permit are principally:
Taxe locale d'Equipement: Rate: 1% but is allowed to variate up to 5% by deliberation of the Municipal Counsel, tha latter can also decide to renounce to its collection. The funds are destined to finance infrastructure equipments.
Taxe pour le Financement des Conseils d'Architecture, D'Urbanisme et d'Environnement : rate : fixed by the Conseil General (Departmental tax) maximum rate: 0,30%.
Taxe Departementale Des Espaces Naturels Sensibles. Rate fixed by the Conseil General. Maximum rate: 2%. This taxe is to the discretion of the Department (Conseil General)
The “Surface Hors Oeuvre Nette” (Net Outwork floor surface ) is simply an administrative notion and therefore is less than the effective livable surface of the building. For example you may have a two level home with a surface of 112 m2 on the first floor and 100 m2 for the second floor, given a total of 212 m2 livable surface (SHOB). After deduction of areas not taken into consideration for taxable purposes, this may be reduced to a “Surface Hors Oeuvre Nette” of about 90 m2 for the first floor and 80 m2 for the second floor, total 170 m2.
Calculation modalities of the “SHON” is defined by national law “Circulaire 90/80 du 12/11/1990”
Note that by law up to 170 M2/ “Surface Hors Oeuvre Nette” you are under no obligation to go through a certified architect for your building permit application and only floors covered by a roof over 1,80 meters measured at walls height
In respect of the “Code General des Impots” such a Home falls in the Category 5 and the administrative value of the construction, basis for calculation of the different taxes will be calculated in two portions: *(Price-fixed/m2 for year 2007)
From 0 to 80m2 at 333 Euros*/m2 = 26 640,00 Euros,
and from 81 to 170 m2 at 487 Euros*/m2. = 43 343,00 Euros
________________
Total taxable value = 69 983,00 Euros
For a commune and Department of France applying the basic rates as Saint-Martin the taxes will be as follow:
TLE: 69 983,00 X 3% = 2 099, 00 Euros
TDCAUE: 69 983,00 X 0,30% = 210,00
TDENS: 69 983,00 X 1% = 700,00
-------------
Total taxation = 3 009,00 Euros
By the executory notices send out by the Territorial Collectivity the taxation is calculated as follow:
The administrative value of the construction is calculated in contrary to the Code General Des Impots not by the total floors surfaces of the different floors level but by a separated price for each floor level accusing over 46% increase from the first floor to the second floor given the following calculation:
First Floor: 90 X 350 Euros = 31 500, 00 Euros
Second Floor 80 X 512 Euros = 40 960,00 Euros
---------------
Total value 72 460,00 Euros
Calculation of the taxation by the St-Martin COM:
TLE (first floor) 31 500,00 X 3% = 945, 00
TLE (Second Floor) 40 960,00 X 3,60% = 1 475, 00
TDCAUE: (First floor) 31 500,00 X 0,30% = 95,00
TDCAUE: (Second Floor) 40 960,00 X 0,36 = 147,00
TDENS: (First Floor) 31 500, 00 X 1% = 315,00
TDENS: (Second Floor) 40 960, 00 X 1,20% = 492,00
________
Total taxation to be paid = 6 938,00
A St-Martiner wishing to build a 170 square meter individual home for his family is condemned to pay just for the delivery of a building permit the sum 6 938,00 Euros in taxation fees to St-Martin Territorial Collectivity when in respect of the “Code General des Impots” he should have had to pay but 3 009,00 Euros. This means that the COM of St-Martin is applying to the St-Martin's people a rate that is over 230% superior to the legal taxation rate
.
The “SHON” surface is to be replaced by what will be called: “Surface de plancher” defined by articles L.112-1, R.112-1, R.112-2 of the “Code General des impots”. It is calculated by addition of the surface of all the different level floors closed and covered by a roof superior to 1,80 meter height measured by the height of the interior uncovered walls and deduction other areas such as cellar, storage-room .
The application of art. L.112-2 is precised by “Conseil d'Etat” decree.
The framework of the calculation of the taxable surface of the construction and the maximum rates applied are determined by the “Code General des Impots”, fiscal laws and decrees at national level, leaving simply to the Communes, Departments and COM the liberty to variate their policy within the legal framework.
AS LONG AS IT IS TO PRESSURIZE THE UNPRIVILEGED CLASS, THE STATE'S GOVERNMENT WILL ALWAYS GIVE FREE HANDS TO LOCAL LEADERS.
AS LONG AS WE ARE WITHIN THE FRENCH REPUBLIC, ST-MARTIN COM TO ACT WITHIN THE LEGAL FRAMEWORK OF THE LAWS OF THE REPUBLIC.
The COM of St-Martin by deciding to calculate the taxable surfaces separately by each floor level with an abusive tarif increase from one level to another is acting in fierce illegality.
No comments:
Post a Comment