French General Tax Code
In forceI. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the waste produced, expressed in volume, weight and number of collections. The incentive-based share is in addition to a fixed share determined in accordance with the terms set out in articles 1521, 1522 and 1636 B undecies.
The incentive portion is determined by multiplying the quantity of waste produced for each taxable premises in the year preceding the year of taxation by one or more tariffs per unit of quantity of waste produced.
The rates for the incentive portion are set each year by deliberation taken under the conditions provided for in article 1639 A, so that its revenue is between 10% and 45% of the total revenue from the tax. The amounts of these tariffs may vary according to the type of waste or the method of collection. The municipality or the public establishment for inter-municipal cooperation may, by deliberation taken under the conditions provided for in 1 of II of Article 1639 A bis, exempt new constructions and reconstructions from the incentive portion corresponding to the first year following the date of completion.
When the quantity of waste produced is known overall for a set of premises but is not known individually for the premises in that set, it is allocated among them by the local authority in proportion to their property rental value used to establish the household waste removal tax.
The incentive portion is in addition to a fixed portion determined in accordance with the procedures set out in articles 1521, 1522 and 1636 B undecies.
I bis. - By way of derogation from I of this article, communes and their public establishments for inter-communal cooperation may institute the incentive portion of the tax in one or more parts of their territory, under the conditions provided for in 1 of II of article 1639 A bis and for a maximum period of seven years. At the end of this period, the incentive share is extended to the entire territory, unless the commune or public establishment for inter-communal cooperation abolishes it by a deliberation taken under the same conditions.
II. - The communes and public establishments for inter-communal cooperation on behalf of which an incentive part of the tax is collected inform the tax departments, before 15 April of the year of taxation, of the amount in absolute value of this incentive part per premises during the previous year.
In the absence of transmission of the elements mentioned in the first paragraph of this II before 15 April the elements used to establish the tax for the previous year are renewed.
III. - Where this article is applied, Article 1524 only applies to the fixed portion of the tax.
Article 1525 shall not apply in municipalities and public establishments for inter-municipal cooperation applying this article.
IV. - Disputes relating to the basis of assessment of the incentive portion are investigated by the beneficiary of the tax. In the event of erroneous taxation, the resulting rebates are payable by the municipality or the public establishment for inter-municipal cooperation. They are deducted from the allocations mentioned in articles L. 2332-2and L. 3332-1-1 of the general code for local authorities.
