French General Tax Code
In forceI. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting the household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are subject to the notification provided for in Article 1639 A no later than fifteen days after the deadline set for their adoption.
The deliberations provided for in 2° of 1 and 2 of III of Article 1379-0 bis as well as the deliberations setting the perimeter of the economic activity zone referred to in the first paragraph of 2° of 1 of III of Article 1379-0 bis, are taken under the conditions provided for in the first paragraph.
II. - 1. The deliberations of communes and their public establishments for inter-communal cooperation instituting the tax for the removal of household waste in accordance with article 1520, VI of article 1379-0 bis and article 1609 quater and the decisions referred to in III of article 1521 and article 1522 must be taken before 15 October of a year in order to be applicable from the following year. They are subject to the notification provided for in Article 1639 A no later than fifteen days after the deadline set for their adoption.
However, public establishments for inter-municipal cooperation with their own tax status that do not result from a substitution or transformation of a pre-existing grouping may take decisions relating to the tax for the removal of household waste in accordance with VI of article 1379-0 bis as well as III of article 1521 and article 1522 until 15 January of the year following that of their creation. Failing this, the deliberations taken by the communes and by the dissolved public establishments of inter-municipal cooperation remain applicable for the year following that of the creation; in this case, the new public establishment of inter-municipal cooperation collects the tax for the removal of household waste in place of the dissolved public establishments of inter-municipal cooperation.
As an exception to the provisions of the first paragraph, the public establishments of inter-municipal cooperation with their own tax status that benefit from the transfer of competence provided for in l'article L. 2224-13 of the General Code of Territorial Authorities by a prefectoral decree issued after 15 October of a given year may, until 15 January of the year following that of the transfer, take the decision relating to the introduction of the tax for the removal of household waste, with the exception of the decisions provided for in articles 1521 and 1522 and article 1636 B undecies (1). Failing this, the deliberations taken with regard to household waste removal tax by the communes remain applicable for the year following that of the transfer.
As an exception to the provisions of the first paragraph, in the event of a municipality or a public establishment for inter-municipal cooperation being attached to a group of municipalities, the latter may, until 15 January of the year following that of the attachment, take the decisions relating to the application, on the territory of the attached municipality or public establishment for inter-municipal cooperation, of article 1636 B undecies ; however, these deliberations may not delimit sub-municipal or supra-municipal zones that are different from those defined in the territory of the municipality or public inter-municipal cooperation body prior to the attachment. In the absence of a decision, the zones defined on the territory of the commune or of the public establishment for inter-municipal cooperation prior to the merger are deleted.
2. By 15 October 2005, communes or public establishments for inter-communal cooperation must have complied with the law in order to be able to continue to levy the household waste collection tax on 1 January 2006. If they fail to do so, these authorities will lose the right to collect this tax.
III. - The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Code of Territorial Authorities must take the deliberations relating to the tax for the removal of household waste until 15 January of the year following that of the merger.
If no decision is taken, the system applicable to household waste collection tax on the territory of the public inter-municipal cooperation establishments that have been merged or on the territory of the municipalities included in the perimeter of the public inter-municipal cooperation establishment resulting from the merger, in application of the sixth paragraph of I of article L. 5211-41-3 of the General Local Authorities Code, is maintained for a period that cannot exceed seven years following the merger. For the application of these provisions, the public inter-municipal cooperation establishment resulting from the merger collects the tax in place of the public inter-municipal cooperation establishments that were the subject of the merger.
The provisions of the first and second paragraphs are also applicable to mixed syndicates resulting from a merger pursuant to Article L. 5711-2 of the General Code of Territorial Authorities . They are also applicable in the event of a change in the perimeter of a public establishment for inter-municipal cooperation following the integration of a municipality or an establishment for inter-municipal cooperation.
As an exception to III of article 1520 of the present code, when the municipalities transfer household waste collection to a community of conurbations resulting from a new conurbation union which previously ensured the remainder of the competence provided for in article L. 2224-13 of the General Local Authorities Code, this conurbation community may introduce, as appropriate, the household waste collection fee and the household waste collection tax in the territory of the communes where they were in force prior to the transfer of responsibility.
IV. - In the event of the attachment of a commune or a public establishment of inter-communal cooperation not applying the provisions of article 1522 bis to a public establishment of inter-communal cooperation or a mixed syndicate applying them, the application of these provisions on the territory of the attached commune or public establishment of inter-communal cooperation may be postponed until the fifth year following that of the attachment.
In this case, for the year of attachment, the previous deliberations relating to the household waste removal tax remain in force, where applicable. The public establishment for inter-municipal cooperation or the mixed syndicate to which the communes or the public establishment for inter-municipal cooperation are attached collects the tax for the removal of household waste in place of the attached communes and the dissolved public establishments for inter-municipal cooperation.
V. - A. - La commune nouvelle ou, par des délibérations de principe concordantes prises avant le 15 octobre de l'année précédant celle de sa création, les communes et, le cas échéant, l'établissement public de coopération intercommunale à fiscalité propre participant à sa création prennent les délibérations mentionnées au premier alinéa du 1 du II du présent article, ainsi que les délibérations relatives à l'application du premier alinéa du I de l'article 1522 bis.
B. - In the absence of deliberations taken in application of A of this V, the system applicable in terms of household waste removal tax on the territory of the communes participating in the creation of the commune is maintained for a period that may not exceed five years from the year in which the creation takes effect for tax purposes.
VI.- Deliberations by communes, public establishments for inter-communal cooperation, départements or the Ile-de-France region relating to the development tax mentioned in article 1635 quater A, other than those setting the rate of this tax, must be taken before 1st July in order to be applicable from the following year. They are notified to the tax authorities within two months of the date on which they were adopted. Subject to III of article 1635 quater A, these decisions remain in force until they are revoked or amended.
Subject to III of article 1635 quater A, these decisions remain in force until they are revoked or amended.
