communes – Réintégration des dépenses d'aménagement des terrains dans l'assiette du FCTVA

This written question concerns the reintegration of land development expenses into the tax base for the State Fund for Intermunicipal Cooperation (FCTVA). It seeks clarification on the conditions under which these costs can be included, impacting municipal finances. The question affects French communes and their ability to recover development costs through this fund. It aims to ensure fair financial treatment for local authorities undertaking infrastructure projects.