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Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies BA of the French General Tax Code

1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° of I of article 1379, by the fraction defined in the penultimate paragraph of 1° of 3 of I of article 1640 C. The member municipalities of these establishments receive the additional fraction, provided for in the last…

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Article 1609 quinquies C of the French General Tax Code

I. – The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business property tax and the business value added tax paid by businesses located in an economic activity zone that is located on the territory of one or more member municipalities, and the collection of the proceeds of these taxes. I bis….

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