Section XI: Taxes levied for the benefit of associations of communes and mixed associations

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1609 quater

Article 1609 quater

French General Tax CodeIn force
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Updated 7 Nov 2023

The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of I of article 1379 of this code in place of all or part of the contribution of the associated communes. The distribution of these charges is carried out in accordance with the procedures defined in III of Article 1636 B octies.

These provisions are applicable to mixed syndicates made up exclusively of communes and public establishments for inter-communal cooperation, as well as to mixed syndicates in which the metropolis of Lyon is substituted for communes or public establishments for inter-communal cooperation.

Syndicates of communes and mixed syndicates are substituted for communes for the institution of the tax for the removal of household waste or the fees provided for in article 1520, when they benefit from the transfer of competence provided for in article L. 2224-13 of the General Local Authorities Code and provide at least the collection of household waste. They vote on the rate of this tax under the conditions set out in article 1636 B undecies of this code.

Subject to 2 of VI of article 1379-0 bis, the mixed syndicates are, under the same conditions, substituted for the public establishments for intercommunal cooperation with their own tax status that belong to them for all of this competence.

When they are responsible for at least the collection of household waste, mixed syndicates are substituted, under the conditions of the third paragraph, for the territorial public establishments provided for in article L. 5219-2 of the French General Code of Territorial Authorities. They vote on the rate of tax for the removal of household waste under the conditions set out in article 1636 B undecies of this code.

Notwithstanding the provisions of article L. 5731-3 du code général des collectivités territoriales, le présent article n'est pas applicable aux pôles métropolitains constitués en application de l'article L. 5731-1 du même code.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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