Article L5215-32 of the French General Code of Local Authorities
The revenue of the urban community’s budget includes: 1° The tax resources mentioned in II or, where applicable, I of Article 1379-0 bis of the General Tax Code, as well as those mentioned in V and V bis of the same article; The urban community may, in addition, collect, in respect of the authority to organise the public distribution of electricity mentioned in l’article L. 2224-31, provided that this competence…