Question 18873 — corporate tax

Summary

Ms. Fabienne Colboc draws the attention of the Minister of Action and Public Accounts to the growing concern of local elected officials regarding the future of the joint union of the IT management and development agency (AGEDI). The latter lists 4,500 member communities (i.e. more than 10% of French communities) and allows them to use computer software necessary for daily local management free of charge. This partner is therefore essential to municipalities and especially to small rural municipalities which have fewer resources. However, AGEDI could be subject to corporate tax (IS) retroactively. However, under article 207, 1-6° of the general tax code, mixed unions made up exclusively of local authorities or groups of these authorities are exempt from corporate tax. This Change in tax regime would have a considerable impact on the union, and therefore ultimately on the operating expenses of small municipalities. In addition, the general tax code (article 206-1 and article 165 of annex IV) stipulates that the organizations of local authorities enjoying financial autonomy are liable to corporate tax when they carry out lucrative activities. However, AGEDI does not fulfill not the criteria defining a commercial company. She would like to know whether the Government intends to subject the union to corporate tax. It seems important that municipalities can continue to benefit from AGEDI's services.

Machine translation from French. The official text remains authoritative.

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