French General Code of Local Authorities
In forceFor the application of II of article L. 2336-5, the allocation reverting to the public establishment of inter-municipal cooperation corresponds to the allocation calculated for the inter-municipal entity multiplied by the tax integration coefficient for the year of allocation calculated under the conditions provided for in III of article L. 5211-30. The allocation reverting to the member municipalities corresponds to the difference between the total amount of the allocation for the inter-municipal grouping and the amount of the allocation thus determined for the public establishment of inter-municipal cooperation.
For the application of article L. 5219-8, the allocation for each inter-municipal grouping or the municipality of Paris is calculated in accordance with I of L. 2336-5. The allocation calculated for the territorial public body is equal to the sum of the allocations calculated for each pre-existing public body in accordance with the first paragraph of II of article L. 2336-5. By way of derogation, if the allocation calculated for the intermunicipal entity as a whole is less than the sum mentioned in the previous sentence, the whole of this repayment reverts to the public territorial entity. The allocation reverting to the member municipalities corresponds to the difference between the total amount of the allocation for the inter-municipal entity and the amount of the allocation thus determined for the public territorial entity. It is divided between the municipalities that belonged to a public inter-municipal cooperation establishment in proportion to their allocation calculated in 2015 in application of the first paragraph of II of L. 2336-5 and, for municipalities that did not belong to any own tax grouping, in proportion to their allocation calculated in 2015 in application of I of L. 2336-5.
