Article 1650 A of the French General Tax Code
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up comprising eleven members, namely the president of the public establishment for inter-municipal cooperation or a delegated vice-president and ten commissioners. The commissioners must meet the same conditions as those laid down in the third paragraph of 1…