Section 2: Public territorial establishments

Par dérogation à l'article L. 5217-12, the Greater Paris metropolitan area benefits from a global operating grant equal to the sum of the following two components:

1° An inter-municipality grant, calculated, in the first year of collection of the global operating grant, on the basis of its population and the average of the per capita grants of the pre-existing public establishments for inter-municipal cooperation weighted by their population. In subsequent years, the amount of the per capita inter-municipality grant for the Greater Paris metropolitan area is equal to that received the previous year. The reductions provided for in Article L. 5211-28 apply to the inter-municipality grant of the Greater Paris metropolitan area. In 2016 and 2017, the fiscal integration coefficient of the Greater Paris metropolis is equal to the highest fiscal integration coefficient among the pre-existing public establishments of intercommunal cooperation, within the limit of 105% of the average of the fiscal integration coefficients of these establishments weighted by their population;

2° A compensation grant, calculated according to the methods defined in article L. 5211-28-1.

For the application of Articles L. 2336-1to L. 2336-7, the territorial public establishments defined in Article L. 5219-2 constitute the inter-municipal groupings and the resources used are those corresponding to the territory of each territorial public establishment and the City of Paris. A decree of the Conseil d'Etat sets out the procedures for the territorialisation of resources.

As an exception to the first and last paragraphs of II of article L. 2336-3, the levy calculated for each inter-municipal grouping is divided between the territorial public establishment and its member communes as follows:

a) The levy borne by the territorial public establishment is equal to the sum of the levies borne in 2015 by the own-tax groupings that pre-existed it;

b) The remainder of the levy for each inter-municipal grouping is divided between the communes that are members of the same territorial public establishment on the basis of the levies for each commune calculated in 2015 pursuant to the first paragraph of II of Article L. 2336-3 and, for the communes not belonging to a grouping with its own tax status in 2015, according to the levies calculated in 2015 in application of I of the same article;

c) The territorial public establishment pays the amounts corresponding to the exemptions mentioned in III of the said article.
By way of derogation from the first paragraph of II of article L. 2336-5, the allocation calculated for each inter-municipal entity is divided between the territorial public establishment and its member municipalities as follows:

- the allocation reverting to the territorial public establishment is equal to the sum of the allocations received in 2015 by the own-tax groupings that pre-existed it ;

- the remainder of the allocation for each inter-municipal grouping is divided between the communes that are members of the same territorial public establishment, with the exception of those whose per capita financial potential is greater than twice the average per capita financial potential of the communes in the inter-municipal grouping, on the basis of the allocations for each commune in 2015 in application of the first paragraph of II of article L. 2336-5 and, for the communes that did not belong to a grouping with their own tax status in 2015, on the basis of the allocations calculated in 2015 in application of I of the same article.

By way of derogation, for the application of article L. 2334-4, the territorial public establishments defined in article L. 5219-2 constitute the groupings of the communes that are members of the Greater Paris Metropolis. For the application of this paragraph, the City of Paris is treated in the same way as a territorial public institution. Établissements publics territoriaux are considered as own-tax groupings applying the tax system defined in articles 1609 nonies C or 1609 quinquies C of the General Tax Code. For the application of the difference mentioned in 2 of II of article L. 2334-4 of the present code, the inter-municipal bases used are the gross bases of the last year for which the results are known, used as a basis for the inter-municipal taxation of the Greater Paris Metropolitan Area and the territorial public establishments. The revenues used are the gross revenues from the last year for which the results are known and collected by the Greater Paris Metropolitan Area and the public territorial establishments. A decree in the Conseil d'Etat sets out the procedures for the territorialisation of resources.

For the application of I of Article L. 5211-29:

1° The amounts collected or borne by the territorial public establishments and the City of Paris are taken into account for the application of 3° of the same I;

2° The revenue collected by the territorial public establishments is taken into account for the calculation of the ratio mentioned in the second sentence of the last paragraph of said I.