Section II: Special provisions

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and the provisions governing these bodies, set according to rules similar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for…

I. – In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory of the pre-existing communes, during a transitional period. The deliberation instituting this progressive tax integration procedure determines its duration, up to a limit of twelve years. Failing this, the procedure…

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of the year. When the demerger order is issued after 30 September but no later than 15 April of the following year, the decisions relating to the rates to be set for the latter year in accordance…

I. – In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General Code of Territorial Authorities, the public establishment of intercommunal cooperation resulting from the merger is automatically subject to the system of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C,…

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…