BOOK III: MUNICIPAL FINANCES

The amount of the reduction or increase mentioned in the first paragraph of III of article L. 2334-7 is equal for each commune to the product of the difference between its population recorded in respect of the year of allocation and that recorded in respect of the year preceding the allocation by an amount of €64.46 and by a coefficient a, the value of which varies according to population under…

For the calculation of per capita tax potential and average per capita tax potential mentioned in the fifth paragraph of III° of Article L. 2334-7, the population to be taken into account is that calculated the previous year in application of l’article L. 2334-2. For the application of the fourth and last paragraphs of Article L. 5219-8, the resources retained for each public territorial establishment and for the commune of…

For the application of articles L. 2334-7 and L. 2334-7-3, actual operating revenue refers to all operating income for the financial year resulting in actual movements, as recorded in the management accounts. It is made up of income recorded in the income accounts, plus the amounts recorded in the expense mitigation accounts and minus the amounts recorded in the accounts for income mitigation, the provision of personnel invoiced to the…