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

This written question seeks clarification on how Article 143 of the 2024 Finance Act is being applied to local taxation. It focuses on ensuring that the legal requirements for managing local taxes are correctly implemented to maintain fiscal stability at the municipal level. The procedure primarily affects local government authorities and taxpayers in France who are subject to the specific fiscal adjustments introduced in the 2024 budget.