Article 1650 of the French General Tax Code
November 7, 2023
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners. In communes with more than 2,000 inhabitants, the number of commissioners sitting on the communal direct tax commission and that of their deputies is increased from six to eight. Commissioners must be of French nationality or nationals of a Member State of the European…
