Key Benefits:
The Prime Minister,
On the report of the Minister of State, Minister of Economy, Finance and Industry, and the Minister of Interior, Homeland Security and Local Freedoms,
Considering the general code of territorial authorities, including articles L. 2333-2 to L. 2333-5, L. 3333-2, L. 3333-3 and L. 5212-24;
Having regard to Act No. 46-628 of 8 April 1946 amended on the nationalization of electricity and gas;
Considering the amended Act No. 2000-108 of 10 February 2000 on the modernization and development of the public electricity service;
Considering the opinion of the Local Finance Committee dated 28 April 2004;
Having regard to the opinion of the Superior Council of Electricity and Gas of 25 May 2004;
The State Council (section of public works) heard,
Decrete:
Sections R. 2333-6 to R. 2333-8 of the General Code of Territorial Communities are replaced by the following:
"Art. R. 2333-6. - The tax shall be recovered by the distribution network manager or supplier on behalf of the municipality under the conditions set out in sections R. 2333-7 to R. 2333-9, except where it is due under the conventions maintained in force in accordance with the provisions of section L. 2333-5.
"When there was an agreement between the municipality and the distributor on 1 January 1985 that would provide for the collection by the latter of the tax due by the users delivered in high or medium voltage, the recovery of the tax due under section L. 2333-5 may be provided by the distribution network manager or the supplier under a new agreement.
"Art. R. 2333-7. - For a final consumer who has not entered into a network access contract, the tax is collected by the supplier at the same time as the amounts due for the delivery and supply of electricity.
"For an eligible end-user who has entered into a network access contract for himself, the tax is collected by the network manager at the same time as the amounts due to the delivery of electricity, and by the supplier at the same time as the amounts due to the supply of electricity.
"The amount of taxes appears separately on invoices.
"In the event of a change in tax rates over a billing period, a distribution proportional to the number of days of each period is made.
"Art. R. 2333-8. - The distribution network manager or supplier remits the amount of the tax in the proportion of the amounts actually paid by end consumers.
"If there is no agreement between the municipality and the distribution network manager or the supplier, the repayment period is two months from the perceptions made in each calendar quarter and the rate of collection charge levies for the benefit of the distribution network manager or supplier is equal to 2% of the proceeds of the tax paid. »
I. - Section R. 5212-2 of the General Code of Territorial Communities is repealed.
II. - Articles R. 5212-3 to R. 5212-5 of the General Code of Territorial Communities are replaced by the following:
"Art. R. 5212-3. - The tax shall be recovered by the distribution network manager or supplier on behalf of the common union under the conditions set out in the following sections, except where it is due under the conventions maintained in force in accordance with the provisions of section L. 2333-5.
"When there was an agreement on January 1, 1985 between the union of communes and the distributor providing for the collection by the latter of the tax due by the users delivered in high or medium voltage, the recovery of the tax due under section L. 2333-5 may be provided by the distribution network manager or supplier under a new agreement.
"Art. R. 5212-4. - For a final consumer who has not entered into a network access contract, the tax is collected by the supplier at the same time as the amounts due for the delivery and supply of electricity.
"For an eligible end-user who has entered into a network access contract for himself, the tax is collected by the network manager at the same time as the amounts due to the delivery of electricity and by the supplier at the same time as the amounts due to the supply of electricity.
"The amount of taxes appears separately on invoices.
"In the event of a change in tax rates over a billing period, a distribution proportional to the number of days of each period is made.
"Art. R. 5212-5. - The distribution network manager or supplier remits the amount of the tax in the proportion of the amounts actually paid by end consumers.
"If there is no agreement between the common union and the distribution network manager or the supplier, the repayment period is two months following the perceptions made in each calendar quarter and, subject to the provisions of the second paragraph of section L. 5212-24, the rate of collection charge levies for the benefit of the distribution network manager or supplier is equal to 2% of the proceeds of the levy paid. »
The Minister of State, Minister of Economy, Finance and Industry, the Minister of Interior, Homeland Security and Local Freedoms, the Minister Delegate for Industry and the Minister Delegate for the Interior, spokesman for the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, November 15, 2004.
Jean-Pierre Raffarin
By the Prime Minister:
Minister Delegate to Industry,
Patrick Devedjian
Minister of State, Minister of Economy,
finance and industry,
Nicolas Sarkozy
The Minister of the Interior,
of Internal Security
and local freedoms,
Dominique de Villepin
Minister Delegate inside,
Government spokesperson,
Jean-François Copé
