La DGFIP a récemment publié son catalogue 2023 des délibérations de fiscalité directe locale élaboré à l’attention des collectivités territoriales et des EPCI.
Cet outil recense la liste des délibérations relatives à la fiscalité directe locale, mises à jour des dernières dispositions législatives, dont les conditions de vote et d’application relèvent, sauf dérogation, de l’article 1639 A bis du code général des impôts.
Pour en savoir plus, cliquez ici.
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