BOOK III: MUNICIPAL FINANCES

The provisions of article D. 3333-1 are applicable to the communal share of the excise duty on electricity. For the application of article L. 2333-2, the amounts of the communal share of the excise duty on electricity are those entered in the accounts dedicated to the “tax on the final consumption of electricity” in the management accounts of the communes or, as the case may be, the public establishments for…

For the application of the provisions of article L. 5212-24, the tax administration department competent to receive the concordant deliberations of the legal assignees of the communal share of the excise duty on electricity is: 2° In the event that the inter-communal syndicate or the department pays back to a commune or a public establishment for inter-communal cooperation with its own tax status a fraction of the tax collected on…

The amount of the communal share of the excise duty on electricity is notified to the local authorities concerned by order of the Prefect, based on the calculation elements drawn up by the Directorate General of Public Finance.