Question 18134 — corporate tax

Summary

Ms. Sophie Auconie questions the Minister of Action and Public Accounts on the situation of the joint union of the IT management and development agency (AGEDI). Indeed, with 34 employees and present in 69 departments with more than 4,500 member communities, or more than 10% of French municipalities, this intermunicipal union allows each of its members to have quality IT management with the updating of provision of software, applications or creative know-how. An essential tool for today's community, this digital partner is above all that of small rural communities. However, a concern is growing, that of seeing AGEDI subject to corporate tax even though article 207, 1-6° of the general tax code excludes mixed unions made up exclusively of local authorities or groups of these communities as well as their public service authorities. According to the tax instruction of September 15, 1998 which notably established the “4P” rule, AGEDI does not meet the criteria of a commercial company. It does not conduct commercial canvassing, does not exercise any competition, does not establish a price but receives contributions for example. Therefore, she would like to know if the Government plans to subject AGEDI to corporate tax or maintain its exemption as required by current legal provisions.

Machine translation from French. The official text remains authoritative.

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