Question 19718 — corporate tax

Summary

Mr. Jean-François Parigi draws the attention of the Minister of Territorial Cohesion and Relations with Local Authorities to the project to subject the IT union AGEDI to corporate tax. The member municipalities of this union are rightly concerned about the consequences of such a decision with retroactive effects which would purely and simply condemn this union to disappear. Made up of 4,500 communities, AGEDI allows small municipalities to access a set of software essential to their daily management and at a proportionate cost. The latter then fear the loss of a reference and trusted contact in the digital field which would lead to a difficult, even unsustainable, increase in their IT costs. Furthermore, it seems that under article 207 of the general code taxes, mixed unions made up exclusively of local authorities or groups of these authorities, as is the case with AGEDI, are exempt from corporate tax. Finally, if the IT union AGEDI were to be subject to this tax, this would reinforce the feeling of local elected officials that the State, once again, is financing its expenses at the expense of local authorities. Lack of budgetary seriousness of the State must no longer be to the detriment of communities which already participate much more than they should in the recovery of public finances. He asks him if the Government actually intends to subject the AGEDI union to corporate tax.

Machine translation from French. The official text remains authoritative.

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