French General Tax Code
In forceI. - From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955.
From 2017, a reduction is applied to this allocation. For 2017, the amount of this allocation is reduced by applying the rate provided for 2017 in V of Article 33 of Law 2016-1917 of 29 December 2016 of the 2017 Finance Act. For 2018, the amount of this allocation, to which the rate of change provided for 2017 in V of Article 33 of the aforementioned Act no. 2016-1917 of 29 December 2016 is applied, is reduced by applying the rate provided for 2018 in the VII of Article 41 of Law no. 2017-1837 of 30 December 2017 of the 2018 Finance Act. In respect of 2019, the amount of this allocation is reduced by applying a rate which, applied to the total amount to be paid in respect of 2018, results in a total amount of €284,278,401. For 2020, the amount to be paid is equal to the amount paid in 2019. For 2021, the amount to be paid is equal to the amount paid in 2020. For 2022, the amount to be paid is equal to the amount paid in 2021. In respect of 2023, the amount to be paid is equal to the amount paid in 2022.
From 2012, the overall amount mentioned in the first paragraph is divided between the departmental funds in proportion to the amounts paid by these departmental funds in respect of 2009 pursuant to 1° of II and b of 1° of IV bis of this article in the version in force on 31 December 2009.
From 2015, a fraction of the resources accruing to the Rhône department is allocated to an equalisation fund, the distribution of which is ensured by the Lyon metropolis. This share is equal to 40.77% of the amount calculated in accordance with the previous paragraph for the benefit of the Rhône department.
From 2014, in order to make any adjustments to the amount allocated to one or more departmental business tax equalisation funds in respect of a previous financial year, the necessary sums are taken from the appropriations for the current financial year, before they are allocated between the departmental funds.
II. - The resources of each departmental business tax equalisation fund are allocated by the departmental council in the year of payment of the State allocation. The allocation is made by the latter, on the basis of objective criteria that it defines for this purpose, between municipalities, public establishments for inter-municipal cooperation and new conurbations disadvantaged by the low level of their tax potential, determined according to the legislation in force on 1 January of the year of the allocation, or by the size of their expenses.
The council of the Lyon metropolis is substituted for the Rhône departmental council for the application of this II within the perimeter of the Lyon metropolis.
