Article L3335-2 of the French General Code of Local Authorities
I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Code. The fund is supplied by two deductions made from the twelfths provided for in article L. 3332-1-1 of this code, in accordance with the procedures set out in II and III of this article. It…