Article L3334-6 of the French General Code of Local Authorities
The fiscal potential of a département is determined by adding together the following amounts: 1° The fraction of the net proceeds of the value added tax provided for in C of V of Article 16 of Law no. 2019-1479 of 28 December 2019 on finance for 2020 collected by the département in the previous year; 2° The sum of the departmental proceeds collected in respect of the business value added…