French General Code of Local Authorities
In force-For the application of Article L. 3335-2:
1° The amount of transfer duties for valuable consideration corresponds to all the duties collected by the départements, taking into account any revenue recorded during the additional period mentioned in Article R. 3311-3. These duties are net of the assessment, non-assessment and collection costs provided for in the a and b of V of Article 1647 of the General Tax Code as well as, where applicable, contributions to the tax transfer compensation fund provided for in Article L. 1614-4 ;
2° The population, surface area, tax potential and financial potential to be taken into account for the calculation of levies and repayments are those taken into account for the distribution of the global operating allowance for the year in which the fund is distributed. Unless otherwise stated, the population to be taken into account is that defined in article L. 3334-2;
3° The regularisations mentioned in IV correspond to those made under Article L. 3335-2, as well as under the same Article L. 3335-2, Article L. 3335-3 and I of Article 261 of Finance Act No. 2018-1317 of 28 December 2018 for 2019 as they stood prior to the loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020;
4° The income taken into account under V to VII is the last known reference tax income. The population taken into account to determine this per capita income and the number of inhabitants per square kilometre is that defined in the first paragraph of Article L. 3334-2;
5° The tax rates for property tax on built-up properties are those for 2020;
6° The poverty rate referred to in c of V is the rate published on the website of the Institut national de la statistique et des études économiques on 1 January of the allocation year. In the event that this rate is not available for a département, it is deemed to be greater than 15% in that département;
7° From 2021, the levies and repayments mentioned in the first sentence of the sixth paragraph of 2° of V are those for the year preceding the allocation of the national equalisation fund for transfer rights for valuable consideration collected by the départements ;
8° The guarantee mentioned in the last paragraph of VI benefits departments that were eligible in 2019 for the distribution of resources from the fund provided for in Article L. 3335-2 in its wording prior to Finance Act No. 2019-1479 of 28 December 2019 for 2020, and which are not eligible in 2020 for the fund's second envelope.
This guarantee also benefits departments that ceased to be eligible in 2018 and 2019 for the distribution of resources from the fund provided for in Article L. 3335-2 in its wording prior to the same law.
In the two cases mentioned above, the calculation of the guarantee is based on the amount received in respect of the distribution of the resources of the fund mentioned in Article L. 3335-2 in its wording prior to the same law.
