impôts locaux – Application de l'article 143 de la LFI 2024

This written question concerns the application of Article 143 of the French 2024 Finance Law, specifically regarding local taxes. It seeks clarification on how this provision will be implemented and its impact on local authorities and taxpayers. The question is posed by a Member of Parliament to the government, highlighting potential issues or seeking specific details about the practical effects of the new tax rules.