slightly odd situation re taxe d'amenagement

[GMR-1979]

Hi all, 

I have a slightly odd situation re taxe d'amenagement, and I wondered if anyone else had experienced something similar.

I've recent received a bill for taxe d'amenagement (Aug 2024), for a house I put an offer on in 2019. Which I didn't buy, and have never owned. At the time the mortgage bank needed a planned renovation document to approve the loan for my purchase, so an architect created a renovation plan for the bank. The bank didn't like it so I never moved forward with the purchase etc and we bought another place in the area couple of years back. We've now received the bill 5 years later, for about 5k, even though I know the owners have never done any work, and certainly not relating to the plans we had drawn. We have taken some advice and were told that we can apply to have the planning revoked and then the charge is dropped. However the planning permission expired some years back so there is nothing to revoke. The Marie staff are really nice and helpful but I'm not sure what they can give me to get the tax revoked. If of course the tax office say I need something. We've contacted the tax people and explained the situation, and are waiting to hear back. They may just agree to drop it. Legally, I don't think the tax office can enforce the payment as I have zero legal connection to the property and never have, however I'd like to avoid any issues with the tax man in general, and get it resolved.

Any advice would be appreciated.

Many Thanks, Greg.

p.s i also posted in the legal section but realised tax issues better dealt with in here.

[DaveLister]

According to service-public.fr the taxe d'aménagement is a charge levied on the beneficiary of a planning permit, not the property itself. You should have received notice of the charge six months after the consent for the renovation was granted. If the amount was greater than 1500 euros this would have then been split into two bills, one due 12 months after the granting of the permis, the second 12 months later. Have you received any demands prior to this one?

From what I can gather, the only way to cancel the charge is either by revoking the permis before the first payment is due or transferring it to someone else ( for example the new owner ). However, as you say that the permis has now expired I don't think either solution is going to help.

Perhaps if you explain to the tax office that you didn't realise you had to cancel the permis in order not to trigger the charge they'll be understanding.

Good Luck,

https://www.service-public.fr/particuliers/vosdroits/F23263

 

[GMR-1979]

Thanks for the reply. This is the first contact from the tax office regarding this in any context. Your interpretation seems similar to my understanding. I'm going to drop the marie a line anyway to see if they can give me some "attestation" the work was never done and I've asked for it to be revoked. The whole thing is a bit odd, the tax bill dates are from mid 2022 and we've just received them now... and the mid 2022 date has no anniversary relevance to the original planning etc. Hopefully the Tax office are sympathetic.

[DaveLister]

I've just read that In September 2022 the system was changed and it's now up to the owner to declare once the works are finished on their personal împot account and then the taxe d'aménagement is calculated. You say the bill dates from mid 2022. I wonder whether of not someone in the tax office did a bit of housekeeping before the system changeover.