At the request of the National Finance Committee of the National Assembly, the Court examined the impact of recent local tax reforms on local taxpayers, households and businesses, local authorities, as well as the State and public finances as a whole. These reforms were implemented with objectives unrelated to local taxation: to give households purchasing power and to improve business competitiveness. These objectives have been
achieved, but with uncertain effects on economic activity. They come at a considerable cost to public finances and result in a deterritorialisation of local authority revenues.
