Local Equipment Tax | Deloitte Société d'Avocats

Urbanism taxation: the tax basis of the Local Equipment Tax (Taxe locale d’équipement) and net increase in floor area

By Sarvi Keyhani, Soufiane Jemmar / 10 October 2017

In a decision dated 10 May 2017, the French Supreme Court ruled that in case of construction operations, reconstruction or building expansion, the Local Equipment Tax (TLE now replaced with

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Urbanism taxation: the tax basis of the Local Equipment Tax (Taxe locale d’équipement) and net increase in floor area