CHAPTER IV: Financial autonomy

The categories of territorial authorities mentioned in the third paragraph of Article 72-2 of the Constitution are: 1° The communes; 2° The departments to which the Department of Mayotte, the territorial collectivity of Saint-Pierre-et-Miquelon and the collectivities with special status resulting from the merger of one or more communes and a department are assimilated; 3° The regions and the territorial collectivity of Corsica to which the overseas collectivities governed by…

Within the meaning of article 72-2 of the Constitution, the local authorities’ own resources are made up of the proceeds of taxes of all kinds for which the law authorises them to set the base, rate or tariff, or for which it determines, for each local authority, the rate or a local share of the base, fees for services rendered, proceeds from the domain, town planning contributions, financial proceeds and…

For each category of local authority, the share of own resources is calculated by comparing the amount of own resources with the amount of their total resources, excluding loans, resources corresponding to the financing of powers transferred on an experimental basis or implemented by delegation and financial transfers between local authorities in the same category. For the category of communes, the total resources mentioned in the previous paragraph are increased…

The Government shall submit to Parliament, for a given year, no later than 1 June of the second year following, a report showing, for each category of territorial authority, the share of own resources in total resources as well as the methods used to calculate it and its evolution. If, for a category of territorial authorities, the share of own resources does not comply with the rules laid down in…