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#2010-1563Law No. 2010-1563 on the Reform of Territorial Collectivities (Corrective)

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

The law LOI n° 2010-1563 modifies existing legislation related to local authorities and taxation in France. It includes the abrogation of specific tax articles and the amendment of the code for territorial authorities, ensuring compliance with the updated fiscal regulations. The law aims to streamline the governance structure of local communities and clarify the application of tax provisions as they relate to local authorities starting January 1, 2011.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Abrogation of article 1609 bis of the general tax code.
  • Modification of the code of local authorities to incorporate new fiscal regulations.
  • Clarification of specific articles in the law of finances for 2010.

Obligations

What this law requires

high

Abrogate article 1609 bis of the General Tax Code effective January 1, 2011

French tax authorities and territorial collectivities
operational
high

Modify the General Code of Territorial Collectivities effective January 1, 2011 by updating article L. 5215-20-1 section III to reference the fiscal regime provided in article 1609 nonies C of the General Tax Code

French territorial authorities and legislative bodies
operational
medium

Add sections VII and VIII to article 2.1.2 of article 77 of the Finance Law No. 2009-1673 of December 30, 2009

French legislative authorities and finance administration
operational
medium

Correct the reference in article 72 of the law from 'L. 5211-28-2' to read 'L. 5211-28-1' in the General Code of Territorial Collectivities

French legislative authorities and territorial collectivities
operational
high

Abrogate article 1609 bis of the French General Tax Code (Code général des impôts) effective January 1, 2011

French tax authorities and territorial collectivities
operational

Affected Parties

Local government authoritiesTaxpayers within the jurisdiction

Tags

local governance,tax reform,legislative amendment