Section Ia: Airport Nuisance Compensation Fund

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1648 AC

Article 1648 AC

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes bordering Paris-Orly airport are hereby created.

II. - These funds are financed by:

1° A grant from the State. From 2013, the amount of this allocation is set at €6,550,076 for the Roissy - Charles-de-Gaulle airport fund and €271,847 for the Orly airport fund;

2° an annual contribution from Aéroports de Paris, as decided by its board of directors.

III. - The resources of the Fonds de compensation des nuisances aéroportuaires des communes riveraines de l'aéroport de Paris-Charles-de-Gaulle (airport nuisance compensation fund for municipalities bordering Paris-Charles-de-Gaulle airport) are allocated to municipalities whose territory is located, on 1 January of the year of allocation, in whole or in part in the noise nuisance plan for Paris-Charles-de-Gaulle airport defined in article L. 571-15 of the Environment Code, and whose per capita fiscal potential is less than twice the average per capita potential of the municipalities in the noise pollution plan concerned.

The resources of the Fonds de compensation des nuisances aéroportuaires des communes riveraines de l'aéroport de Paris-Orly (airport nuisance compensation fund for municipalities bordering Paris-Orly airport) are allocated to municipalities whose population is located, on 1 January of the year of allocation, in whole or in part, in the Paris-Orly airport noise nuisance plan defined in Article L. 571-15 of the aforementioned code, and whose per capita tax potential is less than twice the average per capita tax potential of the municipalities in the noise nuisance plan concerned.

IV. - The resources of the airport nuisance compensation funds are distributed among the eligible municipalities, pursuant to the provisions of III, in proportion to the municipal population affected by the noise nuisance plan, increased by a quarter of the municipal population located outside the noise nuisance plan and in proportion to the relative difference between the average per capita tax potential of the municipalities located in the noise nuisance plan and the per capita tax potential of the municipality.

V. - The conditions for the application of this article are laid down by decree.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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