French General Code of Local Authorities
In forceI. - From 1 January 2018 , the resources of the solidarity fund for the communes of the Ile-de-France region are set at 350 million euros.
II. - The solidarity fund for the communes of the Ile-de-France region is supplied by deductions from the resources of the communes of the Ile-de-France region according to the following procedures:
1° The communes of the Ile-de-France region whose per capita financial potential is greater than the average per capita financial potential of the communes of the Ile-de-France region are contributors to the fund. The latter is equal to the sum of the financial potentials of the municipalities in the Ile-de-France region divided by the population of all these municipalities;
2° The levy, calculated in order to reach the amount set in I of this article each year, is distributed among the contributing municipalities according to the product of a synthetic index squared, multiplied by the population of the municipality. This synthetic index is a function of:
a) The relative difference between the commune's per capita financial potential and the average per capita financial potential of the communes in the Ile-de-France region;
b) The relative difference between the commune's per capita income and half of the average per capita income of the communes in the Ile-de-France region. To determine the per capita income, the population taken into account is that defined in the first paragraph of Article L. 2334-2.
The synthetic levy index is obtained by adding the amounts obtained in a and b, weighting the first by 80% and the second by 20%;
3° This levy complies with the following conditions:
a) The levy under the solidarity fund for municipalities in the Ile-de-France region may not exceed 11% of the municipality's actual operating expenditure plus product mitigation and minus contributions to the territorial charges compensation fund for municipalities that are members of the Greater Paris metropolis. This expenditure is recorded on 1st January of the allocation year in the most recent management accounts available;
b) In the event of an increase in the fund's resources, the additional amount levied on each commune may not exceed 50% of the increase in the fund's resources ;
c) The levy on municipalities contributing to the fund for the first time is subject to a 50% reduction;
d) In 2012, when a municipality is subject to a levy under this article and benefits from an allocation under article L. 2531-14, the amount of the levy may not exceed that of the allocation. The levy for municipalities that have benefited from these provisions is subject to a reduction of 50% in 2013 and 25% in 2014;
e) The levy due by municipalities in the Ile-de-France region ranked among the top one hundred and fifty municipalities ranked the previous year pursuant to 1° of Article L. 2334-16 is cancelled;
f) For communes whose levy calculated in accordance with this II increases by more than 25% compared with the levy for the previous financial year, the difference between the levy thus calculated and 125% of the levy for the previous year is divided by two.
III. - The deduction is made from the twelfths provided for in Article L. 2332-2 and in II of l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 de la commune concernée.
