Section 2: Revenue from the investment section

Tax revenue for the investment section includes: 1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code; 2° The amount of contributions to public facilities expenditure mentioned in 4° of article L. 332-6 of the town planning code;

Non-tax revenues from the investment section include: 1° Proceeds from the increase in the rate of fines relating to road traffic; 2° For municipalities and public establishments for inter-municipal cooperation with a population of 3,500 or more and for their public establishments, depreciation of fixed assets; 3° Deleted; 4° Proceeds from investment and equipment grants; 5° Allocations from the Value Added Tax Compensation Fund; 6° The amount of the contribution…

Non-tax revenue from the investment section may include in particular:

The provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial years prior to 1997, the provisions of articles L. 231-9 and L. 231-12of the code des communes as they stood prior to the entry into force of the loi n° 94-504 du 22…

The investment revenue provided for in 1° and 2° of article L. 2331-5, at 1° and 6° of article L. 2331-6 and 9° of article L. 2331-8 may be used to finance the depreciation allowances provided for in 27° and 28° of Article L. 2321-2.