Development tax and building permit: several applicants, one payer!

A building permit is issued to several persons. This permission generates a development tax calculation. The administration shall charge a single co-owner for the payment of that fee. The latter is challenging this decision before the Administrative Court.

According to the applicant, the tax authority cannot charge him the full development tax. Indeed, there are several beneficiaries of the building permit and the distribution of the floor areas between them is known. The administrative tribunal accepts his request.

The Council of State seised by the administration annuls the administrative court’s judgment. It considers that the administration has the right to charge the development tax to one or more of the beneficiaries of the building permit. However, the cumulative amount must not exceed the total tax due.