Article L5211-6-2 of the French General Code of Local Authorities
By way of derogation from articles L. 5211-6 et L. 5211-6-1, between two general renewals of the municipal councils: 1° In the event of the creation of a public inter-municipal cooperation establishment with its own tax system, a merger between several public inter-municipal cooperation establishments, at least one of which has its own tax system, the extension of the perimeter of such an establishment by the integration of one or…