CCID (Communal Commission of Direct Taxes)
Communal Commission for Direct Taxes
What is the role of the CCID?
Find the titular and deputy commissioners of the municipality of Courtry.
What is the role of the CCID?
The CCID intervenes mainly in local direct taxation and:
• draw up, with the representative of the administration, the list of reference premises and standard premises selected to determine the rental value of the property liable to direct local taxes, determine the weighted surface area and establish the corresponding assessment rates, and participate to the valuation of built properties
• establishes the reference premises assessment rates for residential premises
• participates in the evaluation of built properties
• participates in the development of valuation rates for non-built properties
• formulates opinions on complaints relating to a question of fact relating to the housing tax and the household refuse collection tax
Its role is advisory. In the event of disagreement between the administration and the commission or when the latter refuses to provide assistance, the assessments are stopped by the tax administration.
In order to update the tax bases of local taxes, the tax services operate a permanent follow-up of the changes relating to the built properties of each municipality whether they are new constructions, demolitions, additions of construction, changes assignment, or even substantial renovations. This follow-up is materialized on "lists 41" which are sent once a year to the CCID.
The tax administration can participate in the CCID, but this is not obligatory, and cannot be systematic. The frequency of participation of the tax administration in the CCID of each municipality is determined according to local issues.
Article 1650-A of the general tax code provides for the establishment of an inter-municipal direct tax commission in each public establishment of inter-municipal cooperation (EPCI) subject, as of right or on option, to the single professional tax system.
The intercommunal direct tax commission replaces the communal direct tax commission of each member commune of the EPCI with regard to commercial premises, miscellaneous goods and industrial establishments.
In addition to this, you need to know more about it.Permanent Commissioners:
VACHON Christiane
KRETZ Daniel
MEUNIER Liliane
BITAR Rachid
AILLOT Danielle
LAPIERRE Gérard
POITEAUX Ana
POTIER François
In addition to this, you need to know more about it.Deputy Commissioners:
LETELLIER Philippe
GUIOT Lauric
NAJIM Mariam
GARCIA Elodie
MATHIEU Valérie
PANET Jean-Claude
BRUNET Michel
LACHENY Valerie
In addition to this, you need to know more about it.Guests / Experts:
Mayor
Elected in charge of Finance
Elected in charge of Urbanism
DGS
DST
Technical Services Secretariat
General Secretariat
