Article L5214-26 of the French General Code of Local Authorities
By way of derogation from article L. 5211-19, a commune may be authorised, by the representative of the State in the department after receiving the opinion of the departmental commission for inter-communal cooperation meeting in the formation provided for in the second paragraph of article L. 5211-45, to withdraw from a community of communes in order to join another public establishment for inter-communal cooperation with its own tax system, whose…