I.-The territorial collectivity of Corsica benefits from the following tax resources:
1° The taxes provided for in Article 575 E bis, in I of Article 1586 and in Article 1599 bis of the General Tax Code;
2° The proceeds of the increase in Corsica of the tax on air passenger transport provided for in Article L. 422-29 of the code of taxes on goods and services. To this end, the public accountant pays the sums recovered after deduction of the assessment and collection costs mentioned in VII of Article 1647 of the General Tax Code and, where applicable, any sums unduly paid;
3° The proceeds of the tax on maritime passenger transport in certain coastal territories mentioned in Article L. 423-57 of the code of taxes on goods and services collected on embarkations and disembarkations carried out in Corsica;
4° The fraction deducted from the proceeds of the excise duty on energy mentioned in Article L. 312-1 du code des impositions sur les biens et services et perçue sur les gazoles et essences en Corse en application de l’article 5 of law no. 94-1131 of 27 December 1994 on the tax status of Corsica, calculated in accordance with 3° of B of IX of article 60 of law no. 2019-1479 of 28 December 2019 on finance for 2020 ;
4° bis The fraction of excise duty on tobacco mentioned in Article L. 314-1 of the code of taxes on goods and services and collected in Corsica. This fraction is earmarked for work to develop Corsica.
5° The proceeds of the annual tax on maritime craft for personal use mentioned in article L. 423-4 of the code of taxes on goods and services, for the fraction levied on craft covered by the tariff specific to Corsica provided for in article L. 423-21 of the same code. To this end, the public accountant shall pay the sums recovered, after deducting the assessment and collection costs mentioned in VII of Article 1647 of the General Tax Code and, where applicable, any sums unduly paid;
6° The fraction deducted from the net proceeds of value added tax pursuant to II of Article 149 of Law No. 2016-1917 of 29 December 2016 on finance for 2017.
The Corsican territorial authority also benefits from the tax resources listed in Chapters II and III of Title III of Book III of Part Three.
The Corsican territorial authority also benefits from the special financial resources available to the Corsican region under the loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de celles instituées par la Loi no 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse.
7° La fraction du produit net de la taxe sur la valeur ajoutée perçue en application des A to C of IV of Article 8 of Law no. 2020-1721 of 29 December 2020 on finance for 2021.
II.-.The Corsican local authority benefits from the following allocations:
1° The global operating allocation for the regions, under the conditions defined in articles L. 4332-4 to L. 4332-8 ;
2° La dotation globale de fonctionnement des départements defined in Articles L. 3334-1 to L. 3334-7-1 ;
3° (Repealed);
4° The proceeds of police fines relating to road traffic intended for local authorities referred to in b of 2° of the B of I of Article 49 of Law no. 2005-1719 of 30 December 2005 of the 2006 Finance Act.
III.-.Articles L. 3335-1 to L. 3335-3 and Article L. 4332-9 apply to the Corsican collectivity.