impôts locaux – Interprétation de l'article 116 de la loi de finances 2025

This written question seeks clarification on the interpretation of Article 116 of the 2025 Finance Law concerning local taxation. It aims to ensure consistent application and understanding of tax provisions by local authorities and taxpayers. The question affects local governments, tax administrators, and citizens liable for local taxes. It seeks to resolve potential ambiguities in the application of the new finance law.