Posted Oct 3, 2022, 5:14 PMUpdated Oct 3, 2022, 5:19 PM
The “zero net artificialisation” (ZAN) of land targeted for 2050 by the climate and resilience law of 2021 faces a formidable obstacle: the tax framework specific to the agricultural world. A well-documented analysis note, produced under the aegis of the Foundation for Research on Biodiversity (FRB), believes that it is “incoherent” and even “contradictory” with the objective that has been set to protect biodiversity.
France presents the European singularity of applying all the taxes related to the possession and/or the exploitation of agricultural land in force within the perimeter of the EU. There are seven in total: those levied on income (income tax and social levies) and the others (property tax, tax for chamber of agriculture fees, the two taxes on property transfer duties, tax on the real estate fortune).
