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Article L2335-3 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 and 1384 A, 1384 C and 1384 D of the General Tax Code, result in a substantial loss of revenue for the communes, these local authorities are entitled to compensation from the State under conditions set by decree in the Council of State. However, the loss of revenue for local authorities resulting from the extension…

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Article L2335-4 of the French General Code of Local Authorities

During the period in which the provisions designed to facilitate the progressive fiscal integration of merged communes apply, the State grants financial aid to the new commune. The amount of this aid is determined, in respect of each pre-existing commune giving entitlement to the application of progressive fiscal integration, on the basis of the difference between the net rate of each of the local direct taxes mentioned in Article 1…

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Article L2335-15 of the French General Code of Local Authorities

An emergency rehousing assistance fund is hereby established from 2006 to 2025. This fund is intended to provide financial assistance to municipalities, competent local public establishments or competent public interest groupings, in order to provide emergency accommodation or temporary rehousing for a maximum period of six months for people occupying premises that present a danger to their health or safety and who have been the subject of either an eviction…

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Article L2335-16 of the French General Code of Local Authorities

An annual operating grant is introduced for municipalities equipped with one or more registration stations for electronic passport and national identity card applications, known as the “secure documents grant”. From 2023, this grant is made up of a flat-rate portion allocated for each station in operation in the municipality on 1 January of the current year and a variable portion allocated for each station based on the number of passport…

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Article L2335-17 of the French General Code of Local Authorities

I. – With effect from 2020, a budget allocation is introduced for municipalities with a significant proportion of their territory classified as a Natura 2000 site or included in a national park or within a regional or marine nature park. This grant comprises four fractions. The amount allocated to eligible municipalities under each of these fractions may not be less than 3,000 euros. II. – The first fraction of the…

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Article L2336-1 of the French General Code of Local Authorities

I. – With effect from 2012, a national fund for the equalisation of inter-communal and communal resources is created for communes and public establishments for inter-communal cooperation with their own tax status. II. – 1. The resources of this national equalisation fund in 2012, 2013, 2014 and 2015 are set at 150, 360, 570 and 780 million euros respectively. In 2016 and 2017, the fund’s resources are set at €1…

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Article L2336-2 of the French General Code of Local Authorities

I. – From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts: 1° The product determined by applying the average national tax rate for each of these taxes to the communal tax bases for council tax on second homes and other furnished premises not allocated to the main dwelling and for property tax on non-built-up properties; 1° bis The product determined by…

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Article L2336-3 of the French General Code of Local Authorities

I. – The Fonds national de péréquation des ressources intercommunales et communales (National Fund for the Equalisation of Intercommunal and Communal Resources) is financed by a levy on the tax resources of intercommunal groupings and communes that do not belong to any tax grouping of their own in metropolitan France and the overseas departments with the exception of the Department of Mayotte, in accordance with the following procedures: 1° The…

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Article L2336-4 of the French General Code of Local Authorities

I. – A share of the resources of the Fonds national de péréquation des ressources intercommunales et communales (National Fund for the Equalisation of Intercommunal and Communal Resources) is allocated to the communes and public establishments for intercommunal cooperation with their own tax status in the overseas departments, New Caledonia, French Polynesia, the territorial collectivity of Saint-Pierre-et-Miquelon and the territorial constituencies of Wallis and Futuna. This share is calculated by…

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