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The Administrative Court of Appeal in Rabat issued a ruling in favor of local communities in their dispute with real estate developers over the imposition of taxes on undeveloped lands. The court overturned the initial judgment previously issued by the Administrative Court in Casablanca, which had invalidated the fees imposed by the Hraouiine Municipality on a real estate company. It also nullified the tax collection process carried out through notices to third-party holders. The case aims to clarify the jurisdictions and procedures related to the taxation of undeveloped lands and represents an important step in supporting local authorities in managing and collecting property taxes.
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