Call Us + 33 1 84 88 31 00

CHAPTER IV : Grants and other revenue allocated by the Local Finance Committee

Article L2334-2 of the French General Code of Local Authorities

The population to be taken into account for the application of this section is that resulting from the census, increased each year by population increases under conditions defined by decree in the Council of State. This population is the total population plus, unless otherwise specified, one inhabitant per secondary residence and one inhabitant per caravan site located in a reception area for Travellers meeting the conditions of the agreement in…

Read More »

Article L2334-3 of the French General Code of Local Authorities

For the application of articles L. 2334-5, L. 2334-7, L. 2334-14-1 and L. 2334-20 to L. 2334-23, the communes are classified by demographic groups determined according to the size of their population. The demographic groups are defined as follows: – communes with 0 to 499 inhabitants; – communes with 500 to 999 inhabitants; – communes with 1,000 to 1,999 inhabitants; – communes with 2,000 to 3,499 inhabitants; – communes with…

Read More »

Article L2334-4 of the French General Code of Local Authorities

I. – The tax potential of a commune is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the communal tax bases for council tax on second homes and other furnished premises not assigned to the main dwelling and for property tax on non-built properties; 1° bis The product determined by applying to the municipal…

Read More »

Article L2334-5 of the French General Code of Local Authorities

The tax effort of each commune is equal to the ratio between: 1° The revenue received by the municipality the previous year in respect of property tax on non-built properties, council tax on second homes and other furnished premises not allocated to the main dwelling and property tax on built properties, excluding the compensation mentioned in c of 1° and b of 2° of C of IV of Article 16…

Read More »

Article L2334-7 of the French General Code of Local Authorities

I. – With effect from 2005, the lump-sum allocation comprises: 1° A basic allocation intended to take account of the costs associated with the size of its population. With effect from 2011, this basic allocation is equal for each commune to the product of its population by an amount of 64.46 euros per inhabitant to 128.93 euros per inhabitant in increasing proportion to the population of the commune, under conditions…

Read More »

Article L2334-7-1 of the French General Code of Local Authorities

In order to finance the increase in the flat-rate allocation mentioned in the first paragraph of III of article L. 2334-7, the inter-municipality allocation mentioned in the first paragraph of article L. 5211-28 and, where applicable, the balance of the development allowance provided for in the third paragraph of Article L. 2334-13, the Local Finance Committee sets, for each financial year, the overall amount of the reduction applied to the…

Read More »

Article L2334-7-3 of the French General Code of Local Authorities

In 2014, the amount of the flat-rate allowance for municipalities in mainland France and the overseas departments, with the exception of those in the Department of Mayotte, is reduced by €588 million. In 2015, this allocation will be reduced by €1,450 million. In 2016, this allocation is reduced by €1,450 million. In 2017, this allocation will be reduced by €725 million. This reduction is distributed among the municipalities in proportion…

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.