French General Tax Code
In forceI. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis of this code, institute and collect a tax to finance the management of aquatic environments and flood prevention, including when they have transferred all or part of this competence to one or more mixed syndicates under the conditions provided for in Articles L. 5711-1 to L. 5721-9 of the General Code of Territorial Authorities.
However, public establishments for inter-communal cooperation with their own tax status that take the place of their member municipalities for the exercise of the competence of aquatic environment management and flood prevention defined in I bis of article L. 211-7 of the Environment Code may, by a decision taken under the conditions provided for in I of article 1639 A bis of the present code, institute and collect this tax in place of their member municipalities.
II. - The proceeds of this tax are determined each year under the conditions provided for in article 1639 A by the deliberative body of the commune or, where applicable, of the public establishment for inter-communal cooperation, up to a ceiling set at €40 per inhabitant, as defined in article L. 2334-2 of the General Local Authorities Code, residing in the territory under its jurisdiction.
Subject to compliance with the ceiling set in the first paragraph of this II, the voted revenue from the tax is at most equal to the forecast annual amount of operating and investment expenses resulting from the exercise of the competence of aquatic environment management and flood prevention, as defined in I bis of article L. 211-7 of the Environment Code.
The proceeds of this tax are allocated exclusively to the financing of operating and investment expenses, including those constituted by the cost of renewing installations as well as by the repayment of loan annuities, resulting from the exercise of the competence of aquatic environment management and flood prevention, as defined in the same I bis.
III. - The proceeds of the tax provided for in I are distributed among all natural or legal persons subject to property tax on built-up and unbuilt properties, to council tax on second homes and other furnished premises not used as a main residence and to the business property tax, in proportion to the revenue that each of these taxes generated in the previous year:
1° On the territory of the municipality that introduces it, to the said municipality and to the public establishments for inter-municipal cooperation of which it is a member;
2° On the territory of the public establishment for inter-municipal cooperation with its own tax system that introduces it, to the municipalities that are members of the latter and to the public establishments for inter-municipal cooperation of which they are members.
A compter des impositions établies au titre de l'année 2021, le produit réparti, en 2020, entre les personnes assujetties à la taxe foncière sur les propriétés bâties et celles assujetties à la cotisation foncière des entreprises, pour les locaux évalués selon les dispositions de l'article 1499, est pris en charge, pour moitié, par l'Etat.
Pour l'application du premier alinéa du présent III, le produit de la taxe est minoré du montant mentionné au quatrième alinéa du présent III.
As from the taxes drawn up in respect of 2022, the revenue from property tax on built-up properties of the communes to be taken into account to achieve this apportionment is reduced by the revenue that this tax would have provided if the departmental tax rate for 2020 had been applied.
On the territory of the City of Paris, the revenue from property tax on built-up properties to be taken into account to make this allocation is reduced by the share that this tax would have provided if the departmental tax rate for 2018 had been applied.
III bis. - 1. When a decree creating a new commune has been issued before 1 October of a given year, the commune may take the deliberations provided for in I until 15 January of the following year.
2. In the first year in which the creation of the new commune produces fiscal effects:
a) For the application of the second paragraph of II, in the absence of the adoption of its budget by the new commune, the provisional annual amount of operating and investment expenses is equal to the sum of the provisional operating and investment expenses of the pre-existing communes and, where applicable, public establishments of intercommunal cooperation;
b) For the application of III, the revenues taken into account are those procured the previous year by the pre-existing communes and public establishments of intercommunal cooperation.
III ter. - Établissements publics de coopération intercommunale resulting from a merger carried out under the conditions provided for in Article L. 5211-41-3 of the Code général des collectivités territoriales may take the deliberations provided for in I of this article until 15 January of the year following that of the merger.
For the year following that of the merger:
a) For the application of the second paragraph of II, the provisional annual amount of operating and investment expenses is equal to the sum of the provisional operating and investment expenses of the pre-existing public establishments of intercommunal cooperation and, where applicable, the communes that were members;
b) For the application of III, the revenues taken into account are those procured the previous year by the public establishments of intercommunal cooperation participating in the merger and their member communes.
IV. - The base of the tax is determined under the same conditions as for the communal share or, in the absence of a communal share, under the same conditions as for the inter-communal share of the main tax to which the tax is added.
L'organismes d'habitations à loyer modéré et les sociétés d'économie mixte sont exonérés de la taxe prévue au I au titre des locaux d'habitation et des dépendances dont ils sont propriétaires et qui sont attribués sous conditions de ressources. The taxpayers in whose name an assessment of council tax on second homes and other furnished premises not used as a main residence is made in respect of these premises are exempt from the tax.
V. - The proceeds of the tax, after deduction of the levy provided for in A of I and in II of article 1641 of the present code, are paid to the beneficiary under the conditions provided for in article L. 2332-2 of the general code for local authorities.
VI. - Contributions are established, controlled, guaranteed and collected as for direct taxes.
Claims and disputes are presented and judged as for direct taxes.
VII. - Discounts granted as a result of a tax assessment made in error are borne by the municipality or the public establishment for inter-municipal cooperation with its own tax system. They are deducted from the monthly allocations of taxes and charges levied by way of assessment as provided for in article L. 2332-2 of the General Code of Local Authorities.
VIII. - (Repealed)
