French General Tax Code
In forceI. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609 nonies C remain applicable as long as they are not revoked or amended.
Deliberations made with regard to business property tax by the member municipalities of a public establishment of inter-municipal cooperation subject to the tax provisions provided for in Article 1609 nonies C not resulting from a substitution or transformation of a pre-existing grouping are applicable to operations carried out in the year of creation of the public establishment of inter-municipal cooperation.
The provisions of the second paragraph are also applicable to deliberations taken with regard to business property tax for the application of the provisions of article 1609 nonies C or I and 1 of II of the provisions of Article 1609 quinquies C, by a dissolved public establishment of inter-municipal cooperation, when the municipalities belonging to these public establishments of inter-municipal cooperation become members of a public establishment of inter-municipal cooperation subject to the provisions of Article 1609 nonies C not resulting from a substitution or transformation of a pre-existing grouping.
II. - The provisions of I are applicable on the territory of the economic activity zone of the public establishments of inter-communal cooperation applying the provisions of I of article 1609 quinquies C. They are also applicable to electricity production facilities using mechanical wind energy subject to the regime provided for by 1 of II of the same article.
These public establishments for inter-communal cooperation may take, with regard to business property tax, deliberations specific to the economic activity zone and to electricity production facilities using mechanical wind energy.
Public establishments for inter-communal cooperation applying the system provided for in I of article 1609 quinquies C which opt for the system provided for in article 1609 nonies C or become subject to this system must, in the event that different deliberations were applied outside the economic activity zone and in the economic activity zone, prior to the decision placing them under the system of article 1609 nonies C, take a decision specifying the deliberations applicable throughout their territory. This decision must specify the system applied either in the business park or outside the business park. The decision must be taken at the same time as the decision by the public inter-municipal cooperation body to place it under the provisions of article 1609 nonies C; failing this, the resolutions in force outside the business park will apply. This arrangement is applicable under the same conditions when the public establishment of intercommunal cooperation applying 1 of II of article 1609 quinquies C opts for the scheme provided for in article 1609 nonies C or becomes subject to this scheme.
III. - The exemptions applicable prior to the creation of a public establishment for inter-communal cooperation subject to the tax provisions provided for in article 1609 nonies C in execution of the deliberations of the councils of the member communes or of the pre-existing grouping are maintained, for the quota and duration initially provided for, in proportion to the tax rate of the commune and the tax rate of the grouping in the year prior to the application of article 1609 nonies C. These provisions are applicable to public establishments of inter-municipal cooperation applying I and 1 of II of article 1609 quinquies C.
When a public establishment of inter-municipal cooperation, applying the regime provided for in I of article 1609 quinquies C, opts for the regime provided for in article 1609 nonies C or becomes subject to this regime:
a. the exemptions applicable prior to the modification on the scheme outside the economic activity zone in execution of the deliberations of the councils of the member communes or of the public establishment for inter-communal cooperation are applicable under the conditions provided for in the first paragraph;
b. the exemptions applicable prior to the modification of the scheme in the economic activity zone are maintained for the quota and duration initially provided for. The provisions of the first paragraph are maintained when they were applied prior to the change in the tax regime of the public establishment of inter-municipal cooperation.
The provisions of the second, third and fourth paragraphs are applicable under the same conditions when the public establishment of inter-municipal cooperation applies 1 of II of article 1609 quinquies C.
IV. - 1. The public establishment of intercommunal cooperation resulting from the merger, carried out under the conditions provided for by Article L. 5211-41-3 of the General Code of Territorial Authorities or, when the perimeter of the new public establishment for inter-municipal cooperation has been set by order of the State representative, the municipal councils of the member municipalities or the deliberative body of the public establishment(s) for inter-municipal cooperation must, before 1st October of the year of the merger, take decisions applicable from the following year in terms of business property tax throughout the territory.
2. In the absence of deliberations taken under the conditions provided for in 1, the deliberations previously adopted by each pre-existing public establishment of intercommunal cooperation:
a. Are maintained for their duration and their quota when they are taken in application of articles 1464 B, 1464 D, 1464 I, 1464 I bis, 1464 M, 1465,1465 A, 1465 B, of I of Article 1466 A and articles 1466 B, 1466 B bis, , 1466 F and 1478 bis, and that the provisions provided for by these articles are being applied or are applicable for the first time in the year following that of the merger. When the new public establishment of intercommunal cooperation is subject to the provisions of I of article 1609 nonies C, the same applies to the deliberations taken, on the one hand, by the communes referred to in the sixth paragraph of I of article L. 5211-41-3 of the General Local Authorities Code and, on the other hand, by the municipalities that are members of a pre-existing public inter-municipal cooperation establishment with additional own taxation or without own taxation; however, in the latter case, the exemptions are maintained in proportion to the tax rate of the municipality and the public inter-municipal cooperation establishment in the year of the merger;
b. Are maintained for the first year following that of the merger when they are taken pursuant to 3° of Article 1459 and Articles 1464,1464 A, 1464 F, 1464 G, 1464 H, 1518 A et 1647 D. The same applies to the decisions taken by the communes referred to in the sixth paragraph of I of Article L. 5211-41-3 of the General Local Authorities Code when the new public establishment for inter-communal cooperation is subject to the provisions of I of Article 1609 nonies C.
