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Article D2335-3 of the French General Code of Local Authorities

The exceptional grants mentioned in article L. 2335-2 may be awarded within the limits of the appropriations allocated for this purpose in the budget of the Ministry of the Interior. The interministerial allocation order provided for in Article L. 2335-2 is issued by the Minister of the Interior and the Minister of the Economy and Finance.

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Article R2335-4 of the French General Code of Local Authorities

Where the exemptions from property tax on built-up properties provided for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same code result in a loss of revenue for local authorities of more than 10% of the total local income from property tax on built-up properties, these local authorities receive an…

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