The agglomeration community o Grenoble lose 30 o its tax base

It took se eral weeks until the Go ernment accepts the eil on the consequences o the abolition o the pro essional ee or local communities. These simulations co er a large part o the report on the Bill o inance 2010, published by the UMP Gilles Carrez MP this weekend. They are to be taken with a tweezers: it comes to calculations made on the basis o the initial Go ernment project, i.e. be ore the consideration o the amendment o the rapporteur o the budget, which aims precisely to cushion the blow, and multiple subamendments which must be discussed to the Assembly today.

Short term, there is no problem: the product o the TP will be ully compensated (to the nearest euro) in 2010 and 2011, by budgetary allocations. In some cases, e en the de ice pro ided by the Go ernment may seem excessi ely protecti e: the agglomeration community o Compiègne, or example, will ha e resource stable while the closure o the Continental plant should lead to an erosion o its re enues in the order o 8 next year.

Disad antages o re orm will arise particularly in the long term: I the initial Go ernment project was retained, the capacity o cities to attract businesses would be more rewarded with additional tax re enues. Indeed, complementary contribution alternate TP will be collected by the State, and then returned to the communities according to the number o inhabitants. "It is at the le el o the intercommunalités and the Commons that losses will be the most important," said Gilles Carrez. Inequalities between municipalities will be ery important: those who now percei e little business tax but many taxes will ha e extra re enues. Thus, the tax base o the agglomeration community o réjus - Saint Raphael will almost triple. Con ersely, an industrial municipality collects lot o TP but rental alue is low will lose many iscal autonomy. The agglomeration community o Grenoble lose 30 o its tax base. Losers and winners are o ten ery close: in Loire-Atlantique, or example, the agglomeration community o the keel, which hosts the shipyards o Saint-Nazaire, would see its reduced tax product rom a third party. Located just next to the agglomeration community o Cape-Atlantic, which includes the resorts o La Baule and le Croisic, would see its tax more than double base.

A bit o lexibility

O course, these gains and losses will be partially o set (by capping mechanism). But it will remain an another paradox: gi en the scale o the new tax, a municipality with only a company achie ing more than 50 million o turno er a ect many (1.5 o the alue added) tax, while a common hosting 100 companies realizing sales o less than EUR 500 000 will recei e not a penny. Inequalities are also important between the departments (see opposite).

The rewrite o the project by Gilles Carrez should correct these shortcomings in part. With its amendment, the complementary assessment will not be a "superdotation" o the State, but a ee collected at the le el o each company, which restore a little leeway to local elected o icials. Despite the absence o simulations, "I am sure that the"territorialisée"approach is superior to any other", said Gilles Carrez cautiously.