French General Code of Local Authorities
In forceDuring the period in which the provisions designed to facilitate the progressive fiscal integration of merged communes apply, the State grants financial aid to the new commune.
The amount of this aid is determined, in respect of each pre-existing commune giving entitlement to the application of progressive fiscal integration, on the basis of the difference between the net rate of each of the local direct taxes mentioned in Article 1 of the loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, applied in the said municipality during the year preceding the merger, and, if higher, the corresponding average net rate of each of the aforementioned direct contributions that would have been applied by the new commune throughout its territory during the same year to obtain a product equal to the total of the products of the same contributions levied by all the merged communes.
During the first year, State aid is equal to twelve-thirteenths of the product of this difference multiplied by the corresponding net bases of the pre-existing commune in question. Over the following eleven years, it is reduced by one thirteenth each year and abolished from the thirteenth year onwards.
During any year of this twelve-year period, the State will not grant any aid if the amount of this aid, in respect of a pre-existing commune, is less than €0.15 per inhabitant of the said commune.
