CHAPTER I: General provisions

Revenue for the operating section includes in particular:

a) Proceeds from contributions and taxes provided for in the General Tax Code or the Code of Taxes on Goods and Services, including:

1° The flat-rate tax on network companies;

2° The fixed tax on vehicle registration provided for in 1° of article L. 421-30 of the code of taxes on goods and services, up to €7 per certificate issued in the region in whose territory the issue of the registration certificate is deemed to take place pursuant to the provisions of articles L. 421-43 and 421-44 of the same code;

3° La taxe régionale sur l'immatriculation des véhicules à moteur mentionnée au 2° de l'article L. 421-30 du code des impositions sur les biens et services, perçue au titre des certificats d'immatriculation dont la délivrance est réputée intervenir sur le territoire de la région, en application des dispositions des articles L. 421-43 et 421-44 du même code;

4° S'agissant du produit de l'accise sur les énergies mentionnée à l'article L. 312-1 of the code of taxes on goods and services and levied on diesel and petrol in mainland France, the following fractions determined under the conditions provided for in IX of Article 60 of Law No. 2018-1479 of 28 December 2019 on finance for 2020:

- that mentioned in I of Article 59 of Law no. 2003-1311 of 30 December 2003 on finance for 2004, taking into account Article 40 of Law no. 2005-1719 of 30 December 2005 on finance for 2006;

- that mentioned in I and II of Article 41 of Law no. 2013-1278 of 29 December 2013 on finance for 2014;

- that mentioned in Article 38 of Law no. 2015-1785 of 29 December 2015 on finance for 2016;

- a fraction equal to €1.77 per hectolitre for E10 petrol and products in the petrol tax category subject to the standard tariff and a fraction equal to €1.15 per hectolitre for products in the diesel tax category subject to the standard tariff;

- a fraction equal to the product of the regional increase mentioned in Article L. 312-39 of the code of taxes on goods and services collected in the region. The corresponding revenue is allocated exclusively to the financing of a sustainable rail or river transport infrastructure mentioned in Articles 11 and 12 of Law no. 2009-967 of 3 August 2009 relating to the implementation of the Grenelle Environment Round Table or to the improvement of the urban transport network in Ile-de-France;

5° Le produit de l'accise sur les énergies mentionnée à l'article L. 312-1 du code des impositions sur les biens et services perçue sur les gazoles et essences en outre-mer dans les conditions déterminées par les articles L. 4434-2 à L. 4434-4;

6° À hauteur de 70 %, le produit de la majoration en outre-mer de la taxe sur le transport aérien de passagers prévue à l'article L. 422-30 of the code of taxes on goods and services and levied on embarkations made in the region;

7° The tax relating to dock dues;

8° Duties assimilated to dock dues to which rum and spirits are subject ;

9° The repayment from the Fonds national de garantie individuelle des ressources;

10° The fraction of the net proceeds of value added tax collected pursuant to II of Article 149 of Law No. 2016-1917 of 29 December 2016 on finance for 2017;

The taxes or duties assimilated to 5°, 6°, 7° and 8° only concern the overseas regions;

b) State grants;

c) State subsidies and contributions from local authorities, their groupings and third parties to operating expenditure;

d) Other resources from the State, the European Community and those from other local authorities;

e) Proceeds or income from property belonging to the region;

f) Receipts for services rendered;

g) Gifts and legacies in cash except those referred to in c of article L. 4331-3;

h) The business tax reform compensation grant.

11° La fraction du produit net de la taxe sur la valeur ajoutée perçue en application des A à C du IV de l'article 8 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.