TITLE III: REVENUE

I. – With effect from 2012, a national fund for the equalisation of inter-communal and communal resources is created for communes and public establishments for inter-communal cooperation with their own tax status. II. – 1. The resources of this national equalisation fund in 2012, 2013, 2014 and 2015 are set at 150, 360, 570 and 780 million euros respectively. In 2016 and 2017, the fund’s resources are set at €1…

I. – From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the communal tax bases for council tax on second homes and other furnished premises not allocated to the main dwelling and for property tax on non-built-up properties; 1° bis The product determined by…

I. – The Fonds national de péréquation des ressources intercommunales et communales (National Fund for the Equalisation of Intercommunal and Communal Resources) is financed by a levy on the tax resources of intercommunal groupings and communes that do not belong to any tax grouping of their own in metropolitan France and the overseas departments with the exception of the Department of Mayotte, in accordance with the following procedures: 1° The…

I. – A share of the resources of the Fonds national de péréquation des ressources intercommunales et communales (National Fund for the Equalisation of Intercommunal and Communal Resources) is allocated to the communes and public establishments for intercommunal cooperation with their own tax status in the overseas departments, New Caledonia, French Polynesia, the territorial collectivity of Saint-Pierre-et-Miquelon and the territorial constituencies of Wallis and Futuna. This share is calculated by…

I. – After deduction of an amount equal to the adjustments made the previous year and the share provided for in article L. 2336-4, the resources of the Fonds national de péréquation des ressources intercommunales et communales (national fund for the equalisation of intercommunal and municipal resources) are distributed among the municipalities and public establishments with their own tax status in metropolitan France according to the following procedures: 1° Benefiting…

From 2023, inter-municipal groupings and communes that do not belong to any public establishment of inter-municipal cooperation with their own tax status that cease to be eligible for the repayment of resources from the Fonds national de péréquation des ressources intercommunales et communales will receive, for the four years following their last year of eligibility, an allocation equal to 90%, 70%, 50% and then 25% respectively of the repayment received…

Unless otherwise stated, the population to be taken into account for the application of articles L. 2336-1 to L. 2336-6 is that defined in article L. 2334-2.