Chapter one: Setting the rates used to calculate direct local taxation

I. – In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions provided for in Article L. 5211-41-1 du code général des collectivités territoriales, the business property tax rate of the attached commune is brought into line with the business property tax rate of the public establishment under the following…

I. – In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation body subject to the provisions of Article 1609 nonies C may, by decision of the deliberative body acting by a simple majority of its members under the conditions laid down in article 1639 A, vote a business…

I. – Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or to the revenue, as the case may be, of direct taxes levied for their benefit. However, when the communication to local authorities of information essential to the preparation of their budgets, as provided for in articles…

I. – Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting the household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are subject to the notification…

I. – Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609 nonies C remain applicable as long as they are not revoked or amended. Deliberations made with regard to business property tax by the member municipalities of a public establishment of inter-municipal cooperation subject to the tax provisions…

I. – (Repealed) II. – 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of the new public inter-municipal cooperation establishment has been set by decree of the State representative, the municipal councils of the member municipalities or the deliberative body of the public inter-municipal cooperation establishment(s) must, before 1st October of the…

I. – The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establishment for inter-municipal cooperation with its own tax status participating in its creation take the deliberations applicable from the following year onwards within its territory with regard to council tax on secondary residences and other furnished premises not assigned to…

I. – For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under the conditions and within the limits laid down for the business tax rate by this code in its wording in force on 31 December 2009, with the exception of 4 of I of l’article 1636 B sexies. Company property tax…

I. – For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows: 1. For communes that are not members in 2010 of a public establishment for inter-communal cooperation with its own tax system, the reference communal rate is the sum : a) The communal relay rate determined in accordance with the first paragraph of I of Article…

Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment with additional tax status that benefits in 2011 from the transfer of the departmental share of council tax may decide that the reference rate used for voting the council tax rate on second homes and other furnished premises not allocated to the…