Public corporation of inter-commune co-operation
See also: EPCI (homonymy)
A public corporation of inter-commune co-operation (EPCI) is an administrative structure French governed by the provisions of the fifth part of the general Code of the territorial collectivities, gathering common S having chosen to develop a certain number of joint aspects, such as for example the Public transport. They particularly developed since the Loi Chevènement (July 1999).
Types of public corporations of inter-commune co-operationOne can distinguish two categories of EPCI:
EPCI with clean taxationThese inter-commune structures have the right to take the tax, in the form of additional taxation with that perceived by the communes, or, in certain cases, in the place of the communes (example of the single professional tax). In practice, that wants to say that the EPCI vote the tax rate which they want to see applied.
They are currently the
- communities of communes.
- communities of agglomerations, if they gather between 50.000 and 500.000 inhabitants. It is necessary moreover that there is at least a commune of more than 15.000 inhabitants.
- urban communities, for the regroupings of more than 500.000 inhabitants.
One adds to them older structures, the trade unions of new agglomeration. Those, like already did it several of them, have vocation to be transformed in the long term into communities of agglomeration.
Certain forms of EPCI were removed, such as the Communities of cities or the districts. The interested structures were generally transformed into communities of communes or agglomeration.
EPCI without clean taxationOne finds among them:
- the SIVU (Intercommunity association with single vocation), such as:
- intercommunity associations with school vocation
- intercommunity associations of drinking water supply
- intercommunity associations of electrification
- intercommunity associations of hydraulic installation
- intercommunity associations having various vocations such as the reception of the elderly, the reception in crib…
- the SIVOM (Intercommunity association with multiple vocations)
Their resources come primarily from the contributions poured by common the members.
A trade union can be taxed. In this case, it will perceive an additional taxation with that of the communes for the 4 taxes. Contrary to the EPCI, a trade union cannot vote its tax rates; he votes only one awaited tax product, the Administration determining the rates to apply to obtain this product.
Competences exerted by the EPCIThe EPCI exert competences which theirs reserved by the law or are delegated by their common members. These types of structures choose obligatory competences and optional competences. With identical competence, they include the old structures (for example trade unions of drinking water supply). They can in particular adopt diagrams of territorial coherence since the relative law with solidarity and the renewal urban (December 13rd, 2000).
Tax resourcesThe tax resources of the EPCI are ensured by the four local taxes: Tax of dwelling, real estate taxes on the built properties, real estate taxes on the undeveloped properties and Professional tax.
Two tax modes are authorized to them: an additional taxation with that of the communes or a taxation substituent partially with that of the communes (mode of the single professional tax or agglomeration). A hybrid mode, older, is related to the creation of a zone of economic activity on the territory of the EPCI.
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