French General Tax Code
In forceI. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establishment for inter-municipal cooperation with its own tax status participating in its creation take the deliberations applicable from the following year onwards within its territory with regard to council tax on secondary residences and other furnished premises not assigned to the principal dwelling, property tax on built-up properties, property tax on non-built-up properties, business property tax and business value added tax pursuant to III of Article 1586 nonies.
II. - In the absence of deliberations taken under the conditions provided for in I of this article:
1° Deliberations previously adopted by the communes participating in the creation of the commune are maintained under the following conditions:
a) For their duration and quota when they are taken pursuant to articles 1382 C bis, 1382 D, 1383, 1383-0 B, 1383-0 B bis, 1383 C ter, 1383 D, 1383 E, 1383 F, 1383 H, 1383 İ and 1383 J, of IV of article 1384 A, of the first paragraph of article 1384 B, of III of article 1384 C, of articles 1384 E, 1384 F, 1388 ter, 1388 sexies, 1388 octies, 1394 D, 1395 A, 1395 A bis, 1395 B, 1395 G, 1396 bis, 1464 B, 1464 D, 1465,1465 A and 1465 B, of I, I quinquies A, I quinquies B, I sexies and I septies of article 1466 A as well as of articles 1466 D, 1466 E, 1466 F, 1478 bis and 1647-00 bis and that these provisions are being applied or are applicable for the first time in the year in which the creation takes effect for tax purposes ;
b) For the year in which the creation of the new commune takes effect for tax purposes when they are taken in application of articles 1382 B, 1382 C, 1382 E, 1382 G, 1382 H, 1382 İ, 1383 E bis, 1383 G, 1383 G bis and 1383 G ter, of the third paragraph of article 1384 B, articles 1388 quinquies, 1388 quinquies B, 1388 quinquies C, 1394 C, 1395 A ter, 1395 C, 1396,1407,1407 bis, 1407 ter, 3° of article 1459 as well as articles 1464,1464 A, 1464 F, 1464 G, 1464 H, 1464 İ, 1464 M, 1469 A quater, 1518 A, 1518 A ter, 1518 A quater and 1647 D ;
2° Deliberations taken by the public establishment for intercommunal cooperation subject to the provisions of Article 1609 nonies C and involved in the creation of the new commune pursuant to the I de l'article L. 2113-5 du code général des collectivités territoriales are maintained under the following conditions:
a) For their duration and their quota when they are taken in application of articles 1464 B, 1464 D, 1465,1465 A and 1465 B, of I, I quinquies A, I quinquies B, I sexies and I septies of article 1466 A and of articles 1466 B, 1466 B bis 1466 D, 1466 E, 1466 F and 1478 bis of the present code and when these provisions are being applied or are applicable for the first time in the year in which the creation takes effect for tax purposes;
b) For the year in which the creation of the commune takes effect for tax purposes when they are taken in application of 3° of article 1459 and articles 1464, 1464 A, 1464 F, 1464 G, 1464 H, 1464 I, 1464 I bis, 1464 M, 1469 A quater, 1518 A and 1647 D.
III. - A.-La commune nouvelle ou, par des délibérations de principe concordantes prises avant le 1er 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 applicables à compter de l'année suivante sur son territoire en matière de taxes prévues aux articles 1529 et 1530.
B. - In the absence of deliberations taken under the conditions provided for in A of this III, the deliberations previously adopted by the communes and, where applicable, by the public establishment for inter-communal cooperation with its own tax system participating in the creation of the commune are maintained for the year in which the creation of the commune takes effect for tax purposes, with the exception of those relating to the tax provided for in article 1530.
IV.- A.-.The new commune or, through concordant deliberations of principle taken before 1st July of the year preceding that of its creation, the communes and, where applicable, the public establishment for inter-communal cooperation participating in its creation take the deliberations applicable from the following year within its territory and relating to the development tax mentioned in article 1635 quater A.
B.-In the absence of deliberations taken under the conditions provided for in A of this IV, the deliberations previously adopted by the communes and, where applicable, by the public establishment for inter-communal cooperation participating in the creation of the commune are maintained for the year in which the creation of the commune takes effect for tax purposes.
