impôts locaux – Application de la variation différenciée portée par l'article 1636 B sexies CGI

This written question concerns the application of a differentiated variation for local taxes, as provided for in Article 1636 B sexies of the French General Tax Code (CGI). It seeks clarification on how this specific tax mechanism is being implemented. The question is posed to the government, likely by a Member of Parliament, to understand the practical implications and potential impacts of this tax variation on local authorities and taxpayers.