impôts et taxes – DMTO - engagement de construire - art. 1594-0 G, A du CGI

This written question concerns the application of French tax laws, specifically Article 1594-0 G, A of the General Tax Code (CGI), relating to property transfer duties (DMTO) and construction commitments. It seeks clarification on how these tax provisions are applied in specific real estate development scenarios, potentially affecting developers, buyers, and local tax authorities.