French General Code of Local Authorities
In forceI. - For the application of article L. 2334-4 à communes de la métropole de Lyon :
1° The intercommunal product of the business value added levy taken into account corresponds to the product collected by the metropole of Lyon affected by a coefficient of 53%;
2° The intercommunal product of the flat-rate taxes on network companies taken into account corresponds to the product collected by the metropole of Lyon affected by a coefficient of 78.29%.
II. - For the application of b of 2° of I of article L. 2336-2, 2° and 3° of II, a of 1° and 2° of III of article L. 5211-29 to the metropolis of Lyon:
1° The product of the business value added levy taken into account corresponds to the product collected by the metropolis of Lyon affected by a coefficient of 53%;
2° The product of flat-rate taxes on network companies taken into account corresponds to the product collected by the metropolis of Lyon affected by a coefficient of 78.29%.
III. - For the application of article L. 3334-6 to the Lyon metropolis:
1° In 2015, for the calculation of the tax potential of the Lyon metropolis:
The departmental property tax bases on built properties taken into account correspond to the departmental bases present on the territory of the communes that are part of the Lyon metropolis.
The departmental revenue collected in respect of the business value added levy and the departmental revenue collected in respect of flat-rate network taxes taken into account correspond to the departmental revenue collected on the territory of the communes that are part of the Lyon metropolis.
The sum of the positive or negative amounts resulting from the application of 1.2 and 2.2 of Article 78 of law no. 2009-1673 of 30 December 2009 on finance for 2010 taken into account corresponds to the revenue collected or borne by the Rhône department in 2014 affected by a coefficient of 58.42%.
The revenue received by the department for financial years prior to the creation of the Lyon metropolis in respect of the taxes provided for in Article 1594 A of the General Tax Code taken into account correspond to the income received in respect of these financial years by the Rhône department multiplied by a coefficient of 80.8%.
The revenue received the previous year by the department in respect of the taxation provided for in 2° and 6° of Article 1001 of the General Tax Code taken into account correspond to those collected by the Rhône department in 2014 affected by a coefficient corresponding to the ratio between the population on 1 January 2015 of the Lyon metropolitan area as defined in Article L. 3334-2 and the sum of the populations of metropolitan Lyon and the Rhône department.
The amount received the previous year in respect of the share of the lump-sum allocation provided for in article L. 3334-3 corresponding to the compensation provided for in I of D of Article 44 of the Finance Law for 1999 (no. 98-1266 of 30 December 1998) taken into account corresponds to the amount received by the Rhône department in 2014 affected by a coefficient corresponding to the ratio between the population on 1 January 2015 of the Lyon metropolis as defined in article L. 3334-2 and the sum of the populations of metropolitan Lyon and the Rhône département.
The amounts received the previous year in respect of the compensation allowance provided for in Article L. 3334-7-1 and the flat-rate allowance provided for in Article L. 3334-3, excluding the amounts previously received in respect of the compensation provided for in I of D of Article 44 of the Finance Act for 1999 mentioned above taken into account correspond to the amounts received by the Rhône department in 2014 affected by a coefficient corresponding to the ratio between the population on 1 January 2015 of the Lyon metropolitan area as defined in Article L. 3334-2 and the sum of the populations of the Lyon metropolis and the Rhône department;
2° From 2018, the departmental product collected in respect of the business value added levy taken into account corresponds to the product collected by the Lyon metropolis affected by a coefficient of 47% ;
3° From 2016, the departmental revenue collected in respect of flat-rate taxes on network companies taken into account corresponds to the revenue collected by the Lyon metropolitan area affected by a coefficient of 21.71% ;
4° From 2016, the revenue collected by the département for financial years prior to the creation of the Lyon metropolis in respect of the taxes provided for in Article 1594 A of the General Tax Code corresponds to 80.8% of the revenue collected in respect of these financial years by the Rhône département.
IV. - For the application of article L. 3334-6 to the département of Rhône:
1° In 2015, for the calculation of the fiscal potential of the département of Rhône:
- the departmental bases of property tax on built properties taken into account correspond to the departmental bases present on the territory of the communes forming part of the Rhône department on 1 January 2015;
- the departmental revenue collected in respect of the business value added levy and the departmental revenue collected in respect of the flat-rate network taxes taken into account correspond to the departmental revenue collected on the territory of the communes forming part of the Rhône department at 1 January 2015;
- the sum of the positive or negative amounts resulting from the application of 1.2 and 2.2 of Article 78 of the Finance Act for 2010 mentioned above corresponds to the revenue collected or borne by the Rhône department in 2014 affected by a coefficient of 41.58%;
- the revenue collected by the department for the last five known financial years in respect of the taxes provided for in Article 1594 A of the General Tax Code corresponds to the revenue collected in respect of these financial years by the Rhône department affected by a coefficient of 19.2% ;
- the revenue collected the previous year by the department in respect of the taxation provided for in 2° and 6° of article 1001 of the general tax code is that collected by the Rhône department affected by a coefficient corresponding to the ratio between the population on 1st January 2015 of the Rhône department as defined in article L. 3334-2 and the sum of the populations of the metropolis of Lyon and the department of Rhône;
- the amount received the previous year in respect of the share of the flat-rate allowance provided for in Article L. 3334-3 corresponding to the compensation provided for in I of D of Article 44 of the Finance Act for 1999 mentioned above corresponds to the amount received by the department of Rhône in 2014 affected by a coefficient corresponding to the ratio between the population on 1st January 2015 of the department of Rhône as defined in Article L. 3334-2 and the sum of the populations of metropolitan Lyon and the Rhône department;
- the amounts received the previous year in respect of the compensation allowance provided for in Article L. 3334-7-1 and the flat-rate allowance provided for in Article L. 3334-3, excluding the amounts previously received in respect of the compensation provided for in I of D of Article 44 of the Finance Law for 1999 mentioned above correspond to the amounts received by the Rhône department in 2014 affected by a coefficient corresponding to the ratio between the population on 1st January 2015 of the Rhône department as defined in Article L. 3334-2 and the sum of the populations of the Lyon metropolis and the Rhône département;
2° From 2016, the revenue collected by the département for financial years prior to the creation of the Lyon metropolis in respect of the taxes provided for in Article 1594 A of the General Tax Code corresponds to 19.2% of the revenue collected in respect of these financial years by the Rhône département.
