Article 1609 nonies C of the French General Tax Code
I. – The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and for the collection of the proceeds of these taxes. I bis. – They are also substituted for the member municipalities for the collection of: 1. Of the proceeds of the…