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la prise en compte de la fiscalité additionnelle dans les attributions de compensation

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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Fa dans-ac

  1. 1. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA Dépenses CFE 400 CFE 1000 IM 600 Dépenses 2000 3000 IM 1000 Nouvel EPCI à FPU Dépenses 1000 1
  2. 2. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA CFE 400 CFE IM 600 Dépenses 2000 3000 IM 1000 Nouvel EPCI à FPU Dépenses CFE 1000 2000 CFE 400 2
  3. 3. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA AC IM 600 Dépenses 1600 3000 IM 1000 Nouvel EPCI à FPU Dépenses CFE 1000 2000 AC 1600 CFE 400 AC = Attributions de compensations 3
  4. 4. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA Déséquilibre AC IM 600 Dépenses 1600 3000 IM 1000 Nouvel EPCI à FPU Dépenses CFE 1000 2000 AC 1600 CFE 400 AC = Attributions de compensations 4
  5. 5. Titre LE TRAITEMENT DES TAUX ADDITIONNELS MENAGESL’article 1609 nonies C du CGI qui détaille le calcul des attributions decompensations, n’inclut pas dans les AC la fiscalité additionnelle.La commune qui intègre un nouvel EPCI à FPU doit alors « reprendre » les tauxadditionnels de son ancien EPCI pour conserver son équilibre budgétaire etfinancier, c’est-à-dire qu’elle doit augmenter ses propres taux des tauxadditionnels afin de récupérer le produit fiscal additionnel de l’ancien EPCI.L’impact sur les contribuables est nul puisqu’il s’agit de voter de nouveaux tauxcommunaux à concurrence des anciens taux consolidés communes et EPCI, sousréserve du respect des règles de liens entre les taux d’imposition,Mais quid si le nouvel EPCI à FPU vote lui aussi des taux additionnels ? 5
  6. 6. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA Dépenses CFE 400 CFE 1000 IM 600 Dépenses 2000 3000 IM 1000 Nouvel EPCI à FPU IM 200 Dépenses 1000 6
  7. 7. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA CFE 400 CFE IM 600 Dépenses 2000 3000 IM 1000 Nouvel EPCI à FPU IM 200 Dépenses CFE 1000 2000 CFE 400 7
  8. 8. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA AC IM 600 Dépenses 1600 3000 IM 1000 Nouvel EPCI à FPU IM 200 Dépenses CFE 1000 2000 AC 1600 CFE 400 AC = Attributions de compensations 8
  9. 9. TitreLE TRAITEMENT DES TAUX ADDITIONNELS MENAGES DANS LES AC Commune Communauté à FA Déséquilibre AC IM 600 Dépenses 1600 3000 IM 1000 Nouvel EPCI à FPU Excédent IM 200 Dépenses CFE 1000 2000 AC 1600 CFE 400 AC = Attributions de compensations 9
  10. 10. Titre LE TRAITEMENT DES TAUX ADDITIONNELS MENAGESLa commune est ici « coincée » entre les taux additionnels de son ancien EPCIqu’elle devrait « reprendre », et les taux additionnels votés par son nouvel EPCI.Elle ne peut « reprendre » en totalité les anciens taux additionnels, sansaccroître la pression fiscale sur le territoire, car le nouvel EPCI vote ses proprestaux.La seule solution pour maintenir le principe de la neutralité budgétaire duchangement d’EPCI pour la commune comme pour l’EPCI, est que le nouvel EPCIreverse à la commune le produit de sa fiscalité additionnelle(1) (avec les taux dunouvel EPCI) dans les attributions de compensation.Il s’agit d’une fixation dérogatoire des attributions de compensations.(1) Hors l’ex-part départementale de la taxe d’habitation qui est déjà prise en compte dans les attributions decompensation 10

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