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Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

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…

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