Payment For Exceeding The Legal Density Ceiling
LexInter | December 14, 2007 | 0 Comments

Payment For Exceeding The Legal Density Ceiling

GENERAL TAX CODE, CGI

Article 1723g

(Law n ° 80-1094 of December 30, 1980 art. 73 finances for 1981 Official Journal of December 31, 1980)
 
(Law nº 87-729 of July 18, 1985 art. 25 IV, VI Official Journal of July 19, 1985)
 
(Law n ° 89-935 of December 29, 1989 art. 118 finances for 1990 Official Journal of December 30, 1989)
 
(Law nº 92-1476 of December 31, 1992 art. 88 II, IV, V amending finances for 1992 Official Journal of January 5, 1993)
 
(Decree nº 95-1281 of December 11, 1995 art. 1 Official Journal of December 13, 1995)
 
(Law n ° 94-112 of February 9, 1994 art. 14-1 Official Journal of February 10, 1994)
 
(Ordinance n ° 2000-916 of September 19, 2000 art. 7 Official Journal of September 22, 2000 in force on January 1, 2002)

   In accordance with Article L. 332-2 of the Town Planning Code amended by Article 118 of Law No. 89-935 of December 29, 1989 as amended, the amount of the payment for exceeding the legal density ceiling, defined in article L. 112-2 of the same code, is due by the beneficiary of the building permit. This payment can be charged to the developer or the urban land consolidation association (2). In the event of disagreement on the value of the land, it is provisionally stopped, then assessed on the basis of the administrative estimate. When it does not exceed 12 euros, the payment is not assessed.
   It must be paid to the Treasury accountant for the situation of the goods in two equal fractions or in a single payment when the amount due does not exceed 305 euros.
   The payment of the first fraction or the single payment is due at the expiration of a period of eighteen months from the date of the issuance of the building permit or from the date on which the building authorization is deemed. have been tacitly granted and that of the second fraction at the expiration of a period of two years from that same date.
   After the final decision of the expropriation court, it is proceeded, as the case may be, to the recovery of an additional sum or to the restitution of the excess amount. The payment of the supplement must be made at the same time as the payment of the second part of the payment or, at the latest, within six months of the notification of the document issued by the competent authority to proceed with their liquidation for the recovery of the supplement.
   The expropriation court must rule within six months of its referral; in the event of an appeal from its decision, the appeal court must rule within six months of the appeal.
   The amount giving rise to restitution is increased by interest at the legal rate accrued from the date on which the first fraction of the payment was paid.

   NOTE (1) The provisions of articles 1723 octies to 1723 quaterdecies remain applicable in the municipalities where a legal density ceiling was established on December 31, 1999, see II of article 50 of law n ° 2000-1208 of December 13, 2000 The references to the town planning code are those in their wording prior to the entry into force of this law).
   NOTE (2) Town Planning Code, art. L. 333-9-1

Article 1723h

(Law n ° 85-729 of July 18, 1985 art. 26 XXVIII Official Journal of July 19, 1985)
 
(Law n ° 89-935 of December 29, 1989 art. 118 finances for 1990 Official Journal of December 30, 1989)
 
(Decree nº 95-1281 of December 11, 1995 art. 1 Official Journal of December 13, 1995)

   In accordance with Article L. 333-8 of the Town Planning Code amended by Article 118 of Law No. 89-935 of December 29, 1989 as amended, when the creation of a concerted development zone is not carried out directly, the payment for exceeding the legal density ceiling provided for in Article L. 112-2 of the same code is due not by the manufacturer but by the body responsible for the development of the area.
   Payment is made by the developer to the Treasury accountant for the situation of the goods under the conditions set by the development agreement or the concession treaty.

   (1) The provisions of articles 1723 octies to 1723 quaterdecies remain applicable in the municipalities where a legal density ceiling was established on December 31, 1999, see II of article 50 of law n ° 2000-1208 of December 13, 2000. References to the Town Planning Code are those in their wording prior to the entry into force of this law).

GENERAL TAX CODE, CGI

IX: Payment for exceeding the legal density ceiling

Article 1723i

(Decree n ° 81-859 of September 15, 1981 Official Journal of September 18, 1981, date of entry into force JANUARY 1, 1982)
 
(Decree n ° 78-621 of May 31, 1978 art. 2 Official Journal of June 8, 1978)

(Law n ° 84-46 of January 24, 1984 art. 94 II Official Journal of January 25, 1984)
 
(Law nº 87-502 of July 8, 1987 art. 2 V, VI Official Journal of July 9, 1987
 
(Law n ° 89-935 of December 29, 1989 art. 118 finances for 1990 Official Journal of December 30, 1989)
 
(Decree nº 95-1281 of December 11, 1995 art. 1 Official Journal of December 13, 1995)
 
(Ordinance n ° 2005-1512 of December 7, 2005 art. 22 Official Journal of December 8, 2005 in force on January 1, 2006)

   In accordance with Article L. 333-11 of the Town Planning Code amended by Article 118 of Law No. 89-935 of December 29, 1989 as amended, in the absence of payment within the time limits set, the interest on late payment provided for in Article 1727 and the increase provided for in Article 1731 are due by the person liable for the payment.
   The recovery of both the Treasury debt and the late payment interest and the increase is carried out by the Treasury accountants under the conditions set out in Title IV of the book of tax procedures. It is guaranteed by the Treasury privilege provided for in article 1929 1 and, in the absence of a joint commitment contracted within one month from the date of the issuance of the building permit by one or more natural or legal persons approved as surety by the Treasury accountant, by a legal mortgage on the land and on the buildings.

   The following are jointly and severally liable for the payment provided for in Article L. 112-2 of the Town Planning Code:
   at. Credit institutions or mutual guarantee companies which guarantee the completion of construction;
   b. The successive holders of the building authorization as well as their successors other than the persons who have acquired the rights to the building to be constructed under a contract governed by Articles L. 261-9 to L. 261-22 of the construction and housing code.

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