Question 18135 — corporate tax

Summary

Mr. Jean-Jacques Gaultier draws the attention of the Minister of Action and Public Accounts to the risks linked to a possible change in the tax status of IT unions, mixed unions, made up exclusively of local authorities or groups of communities. Indeed, a threat weighs on these types of unions which, like AGEDI (IT management and development agency representing 4,500 municipalities) allow to support a multitude of small municipalities in setting up and using the tools and procedures necessary for their proper digital functioning. However, if the tax administration intends to subject these unions to corporate tax (IS), many member municipalities would suffer a significant financial impact which would penalize them. Municipalities could suffer a severe increase in their costs, especially as communities would certainly be led to lose their trusted contacts within these unions, if this situation were to lead them to a transition to other markets and therefore other software. Also, he would like to know what his intentions are in this area and if it is possible to maintain the corporate tax exemption of mixed unions, made up exclusively of communities. territorial or groupings of communities, by virtue of the application of article 207, 1-6° of the general tax code.

Machine translation from French. The official text remains authoritative.

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