Section 2: Public territorial establishments

Articles in this section · 11

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Article L5219-8-1

French General Code of Local AuthoritiesIn force
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Updated 6 Nov 2023

I. - Taxes and impositions collected by way of assessment, on behalf of the Greater Paris metropolitan area, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, with the first payment being made before 31 January.

When the amount to be allocated cannot be determined as indicated in the previous paragraph, the monthly allocations are made within the limit of one twelfth of the amount of taxes and charges levied in respect of the previous year on the territory corresponding to that of the Greater Paris metropolitan area or, failing that, the amount of taxes and charges provided for in the budget for the previous year on the same territory; the adjustment is made as soon as the amount of taxes and charges provided for in the budget for the current year is known.

During the course of the year, one or more twelfths may be paid in advance of the normal rate if the funds available to the Greater Paris metropolitan area are momentarily insufficient. Additional allocations are authorised by order of the prefect on the proposal of the regional director of public finance.

Allocations may not have the effect of increasing the payments made during the calendar year to an amount greater than the taxes and charges for the financial year.

This article is applicable to the tax on commercial surfaces provided for in the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly traders and craftsmen.

Taxes or portions of taxes allocated to a common fund are excluded from the allocation schemes referred to in this article.

II. - The proceeds corresponding to the sum of the fractions of the business value added contribution paid during the previous calendar year accruing to the Greater Paris metropolitan area, pursuant to I of Article 1379-0 bis and Article 1609 nonies C of the General Tax Code, is paid monthly at the rate of one twelfth of its amount.

The monthly allocations mentioned in the first paragraph of this II may be subject to additional payments under the conditions set out in the third paragraph of I.

Mariela Petrova

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A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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