French General Code of Local Authorities
In forceAn abatement is applied to the reduction in the lump-sum allocation as defined in the previous paragraph for municipalities eligible for the urban solidarity and social cohesion allocation and the rural solidarity allocation in 1999 whose difference between the per capita contribution in respect of 1999 and the average per capita municipal contributions for all departments, with the exception of Paris, is greater than 30%.
The abatement provided for in the second paragraph is calculated on the basis of:
1° The difference, provided that it is positive, between the commune's per capita contribution in respect of 1999 and the average per capita of communal contributions in the department;
2° The difference between the commune's per capita contribution in respect of 1999 and the average per capita of communal contributions in all departments, with the exception of Paris.
This allowance is equal to the sum of the products of 10% of the differences defined in 1° and 2° by the population of the commune in 1999.
II. - For the calculation, in 2000, of the reduction in the lump-sum allocation provided for in the first paragraph of I, the commune's contribution to the département's social assistance expenditure in respect of 1999 and called up during that financial year is fixed, before 30 October 1999, by order of the prefect taken after consultation with the president of the département council.
An adjustment to the reduction in the fixed allowance is made in 2001 on the basis of an order of the prefect made after consultation with the president of the departmental council setting, before 30 October 2000, the definitive amount of the municipality's contribution to the department's social assistance expenditure for 1999. The abatement referred to in the second paragraph of I is applied to the reduction in the lump-sum allocation made on the basis of this amount.
For the implementation of the two previous paragraphs, the president of the departmental council sends the prefect, before 30 September 1999, the amount of the contribution called for each commune in respect of 1999 and, before 30 September 2000, the definitive amount of this contribution.
III. - In the event that the contribution of the municipality referred to in the first paragraph of I is greater than the fixed allowance, the difference is deducted from the proceeds of the local direct taxes referred to in 1°, 2°, 3° and 4° of I of article 1379 du code général des impôts. For communes that are members of a public establishment for inter-communal cooperation subject to the provisions of article 1609 nonies C du code général des impôts and for which the tax revenue defined above is insufficient, the supplement is deducted from the amount of the compensation allocation paid by the grouping to the commune.
As from 2001, the amount of the deduction referred to in the previous paragraph evolves in line with the lump-sum allocation. From 2004, the amount of the levy is calculated in accordance with the provisions of the last paragraph of article L. 2334-7.
From 2000 onwards, a fund is created which has as resources the levy defined in the first paragraph of III. The resources of this fund are added to the overall operating grant for the year.
The sums allocated to this fund are not taken into account in the amount of the overall operating grant for the application of I and II of article 57 of the 1999 Finance Act (no. 98-1266 of 30 December 1998).
IV. - For the application of I of the present article, the population of the municipality to be taken into account is the total population obtained by adding together the municipal population and the population counted separately.
