Key Benefits:
President of the Republic,
On the report of the Prime Minister and the Minister of Economy and Finance,
Having regard to the Constitution, including articles 38 and 73;
Vu la Act No. 2010-1486 of 7 December 2010 relating to the Department of Mayotte, including its article 2;
Vu le Civil code ;
Vu le Customs Code ;
Considering the Mayotte Customs Code;
Vu le general code of territorial authorities ;
Vu le General Tax Code ;
Considering the general tax code of Mayotte;
Vu le Administrative Justice Codeincluding its article R. 123-20;
Considering the rural code and the maritime fisheries;
Vu le book of tax procedures ;
Vu le Social Security Code ;
Vu le Labour code ;
Considering the Labour Code applicable to Mayotte;
Vu la Act No. 2004-639 of 2 July 2004 relative to the sea grant;
Vu la Act No. 2010-1487 of 7 December 2010 relating to the Department of Mayotte, including its article 11;
Vu la Act No. 2012-1510 of 29 December 2012 for 2012, including its article 65;
See?Order No. 96-1122 of 20 December 1996 relating to the improvement of public health, health insurance, maternity, disability and death, social security financing in Mayotte and the Mayotte Social Security Fund;
Considering the opinion of the Standards Advisory Board dated 4 July 2013;
Having regard to the advice of the Mayotte General Council dated 6 September 2013;
The State Council (Finance Section) heard,
The Council of Ministers heard,
Order:
I. ― Subject to the specific provisions set out in this chapter, mayotte shall be applicable as of the taxation of revenues collected in 2013:
1° Income tax under Chapter 1 of Part I of the First Book of the General Tax Code;
2° Provisions relating to reporting obligations, establishment, control, litigation, recovery, guarantees and sanctions of the income tax provided by the General Tax Code, book of tax procedures and other legislative provisions;
3° The contribution provided in section 223 sexies of the general tax code.
II. ― By exception to I, debits, lump-sum taxes and deductions at the liberating or tax-related source apply to Mayotte effective January 1, 2014.
The provisions of the Mayotte General Tax Code relating to income tax cease to apply as of the taxation of revenues for the year 2013 with the exception of those relating to incomes subject to levies, lump-sum taxation, deductions or contributions made at the source, liberating or attributable to that tax that apply until December 31, 2013.
These levies, lump-sum taxes, deductions or contributions made at the source are, for the year 2013, free from the income tax provided for in the first paragraph.
The general tax code is amended as follows:
1° Article 44 quaterdecies is thus amended:
(a) In the first paragraph of the I, after the words "in Martinique" are inserted the words "in Mayotte";
(b) In the 1st of the III, after the words: "in Guyana", the words are inserted: "in Mayotte";
2° In the first sentence of 2 of article 173, the words "in Mayotte" are deleted;
3° In 3 of article 197, the words: "the department of Guyana" are replaced by the words: "the departments of Guyana and Mayotte";
4° In article 199, the words "of Mayotte" are deleted;
5° In 1 of article 199 undecies A, the words "in Mayotte" are deleted;
6° Article 199 undecies B is amended as follows:
(a) In the first paragraph and the fourth and sixth sentences of the seventeenth paragraph of I, the words "in Mayotte" are deleted;
(b) In the fourth sentence of the seventeenth paragraph of I, after the words: "in Guyana", the words "and in Mayotte" are inserted;
(c) In III, the word "Mayotte" is deleted;
7° In I of article 199 undecies C, the words "in Mayotte" are deleted;
8° In article 199 undecies F, the words "Mayotte's General Council" are deleted;
9° In the first paragraph of the VI ter A of Article 199 terdecies-0 A, after the words: "in overseas departments", the words "in Mayotte" are deleted;
10° In the first paragraph of the XI of Article 199 septvicies, the words ", in Mayotte" are deleted.
Article 200 sexies of the General Tax Code is supplemented by a VII as follows:
« VII. ― The total amount of the premium granted to taxpayers domiciled in the Department of Mayotte as at December 31 of the taxation year is multiplied by:
" 0,74 for taxing revenues for the year 2013;
"0.81 for the taxation of revenues for the year 2014;
"0.88 for the taxation of revenues for the year 2015;
"0.94 for the 2016 taxation of revenues.
"The amount of the premium calculated in these conditions is rounded to the nearest euro. »
The amount of deferred deficits, reductions or income tax credits that benefit from a stay, a deferral or a deferral of taxation or an income tax adjustment measure, in accordance with the provisions of the Mayotte General Tax Code applicable to the revenues of 2012, is taken into account for the establishment of the income tax due under the 2013 limits and
The depreciation and provisions in accordance with the provisions of the Mayotte General Tax Code are taken into account for the establishment of income tax due under 2013 and subsequent years and do not result in a new deduction.
For only income subject to the income tax due under the 2013 year under the conditions set out in section 1, double taxation of the same income is avoided as follows:
1° Revenues subject, under income tax, to a levy, a lump sum tax or an income tax deduction, in accordance with the provisions of the Mayotte General Tax Code, are entitled to a tax credit equal to the amount of the levy, lump sum tax or deduction;
2° Revenues subject, under income tax, to a levy, a lump sum tax or an income tax deduction, in accordance with the provisions of the General Tax Code, are entitled to a tax credit equal to the amount of the deduction, lump-sum taxation or deduction;
3° The tax credit referred to in 1° and 2° is charged on income tax after the imputation of tax reductions and credits and non-releases or deductions. If it exceeds the tax due, the surplus is returned. This tax credit is not considered for the application of the cap referred to in 1 of Article 200-0 A of the general tax code ;
4° Residual deductions pursuant to the Mayotte General Tax Code are liberatory for income tax provided by the Mayotte General Tax Code General Tax Code.
Subject to the special provisions provided for in this chapter, for fiscal years ending 31 December 2013 and for taxable profits in the cases referred to in 2 to 5 of Article 221 of the General Tax Code, where the tax-generating act is effective December 31, 2013, are applicable to Mayotte:
1° The tax on the profits of corporations and other legal entities set out in chapter II of Part I of the First Book of the General Tax Code;
2° Corporate tax contributions under sections 235 ter ZAA, 235 ter ZC and 235 ter ZCA General Tax Code ;
3° Provisions relating to declarative obligations, establishment, control, litigation, recovery, guarantees and penalties applicable to corporate tax provided by the General Tax Code, book of tax procedures and other legislative provisions.
Tax levies and deductions on corporations or on this tax other than those already applicable to French-source revenues collected by taxpayers whose tax domicile is located in Mayotte apply to Mayotte effective December 31, 2013.
The provisions of the Mayotte General Tax Code relating to corporate tax and corporate tax contributions cease to apply for fiscal years ended on or after December 31, 2013, as well as taxable profits in the cases referred to in 2 to 5 of section 221 of the Mayotte General Tax Code. However, levies, deductions or contributions, as set out in the Mayotte General Tax Code, corporate tax release or attributable to that tax, apply until December 30, 2013.
The general tax code is amended as follows:
1° Article 217 undecies is amended as follows:
(a) In the first sentence of the first paragraph of the I, after the words: "of Martinique", the words ", of Mayotte" are inserted;
(b) In the first paragraph of the Ibis, after the words "in Martinique" are inserted the words "in Mayotte";
2° Section 217 duodecies is amended as follows:
(a) In the first paragraph, the words "in Mayotte" are deleted;
(b) In the second paragraph, the words ", Saint-Pierre-et-Miquelon and Mayotte" are replaced by the words "and Saint-Pierre-et-Miquelon";
(c) In the first sentence of the fourth paragraph, the word "Mayotte," is deleted.
I. ― For the taxation set out in section 7:
1° The depreciation and provisions in accordance with the provisions of the Mayotte General Tax Code for fiscal years ended before 31 December 2013 are taken into account and do not result in a new deduction;
2° The remaining deficits to be deferred for the last fiscal year ended before 31 December 2013 are deducted under the conditions and limits set out in I of Article 209 of the General Tax Code ;
3° Reductions and tax credits on corporations determined in accordance with the provisions of the Mayotte General Tax Code for fiscal years ended before December 31, 2013, not yet imputed or not yet returned, are used in respect of the taxation referred to in section 7 under the conditions and limits prescribed by the General Tax Code ;
4° The elements of the taxable benefit that receive a stay, a postponement, a tax deferral or a tax spread measure on corporations in accordance with the provisions of the Mayotte General Tax Code for the fiscal years ended before December 31, 2013 apply in the conditions and limits set out in the Mayotte General Tax Code General Tax Code.
II. ― The deficit for the first fiscal year ended on or after December 31, 2013 is, on an option, considered to be a deductible charge for the benefit of the previous fiscal year determined in accordance with the first paragraph of Article 220 quinquies of the General Tax Code of Mayotte, within the limits and conditions set out inarticle 220 quinquies of the general tax code.
III. ― The application of the provisions referred to in Article 7 effective December 31, 2013 does not result in the cessation of groups of corporations constituted in accordance with the provisions of Article 223 A of the General Tax Code of Mayotte, which is subject to the provisions of articles 223 A to 223 U of the General Tax Code.
IV. ― The amount of corporate tax deposits paid under the Mayotte General Tax Code for the fiscal years ended on or after December 31, 2013 is on the balance of corporate tax under section 7 due under the latter fiscal year.
I. ― Deductions to the source and deductions made in accordance with the provisions of the Mayotte General Tax Code on revenues included in the taxable profit on the companies of a business operated in France within the meaning of theArticle 209 of the General Tax Code in respect of an taxation referred to in section 7 shall be entitled to a tax credit equal to the amount of such deductions or levies, payable on the tax due and restituable for the surplus.
II. - Deductions to the source and deductions made in accordance with the provisions of General Tax Code on income included in the taxable profit on the corporations of a business operated in Mayotte under an taxation referred to in section 7 shall be entitled to a tax credit equal to the amount of such deductions or levies, payable on the tax and restituable for the surplus.
III. ― The provisions of I and II do not apply to deduction to the source operated in accordance with the provisions of section 1678 bis of the Mayotte General Tax Code and the provisions of Article 1678 bis of the General Tax Code.
♪ provisions of Article 220 of the General Tax Code are applicable to deduction to the source operated in accordance with the provisions of Article 1678 bis of the General Tax Code of Mayotte.
IV. ― The imputations and restitutions provided for in I and II are subject to the production by the corporation, agency or beneficiary group of the revenues concerned of a specific declaration provided by the administration, together with the statement of result of the year in which these imputations and restitutions are requested.
Section 294 of the General Tax Code is amended as follows:
1° In 1, the words: "the department of Guyana" are replaced by the words: "the departments of Guyana and Mayotte";
2° In the 1st of 2 and 3, after the words: "of Guyana", are inserted the words: ", of Mayotte";
3° At 2° and 3° of 2 and 3, after the words "of Guyana" are inserted the words ", of Mayotte,".
Aunt 5 of Article 231 of the General Tax Code, after the word "Reunion", the end of the sentence is thus written: "and 2.55 per cent in the departments of Guyana and Mayotte. »
In the fourth paragraph of Article 1000 of the General Tax Code, the words "in Mayotte" are deleted.
I. ― The general tax code is amended as follows:
1° In the third sentence of the second paragraph of article 1384 A, after the words: "To Martinique", the words ", to Mayotte" are inserted;
2° In the first paragraph of Article 1388 ter and Article 1649 decies I, after the words: "of Martinique", the words ", of Mayotte" are inserted;
3° At the c of the I of Article 1414 A, the words: "in the department of Guyana" are replaced by the words: "in the departments of Guyana and Mayotte";
4° In I of article 1395 H, after the words: "in Martinique", are inserted the words: ", in Mayotte";
5° In the third sentence of I and II of article 1417, after the words: "For Guyana", the words "and Mayotte" are inserted;
6° Article 1649 decies I is supplemented by a paragraph as follows:
"In the Department of Mayotte, the parcel cadastre established in the territorial community of Mayotte applies. Its conditions of rehabilitation and conservation are governed and adapted by decree in the Council of State. » ;
7° Article 1388 quinquies of the same code is amended as follows:
(a) In I, after the words "in Martinique" are inserted the words ", in Mayotte";
(b) In the 1st of the III, after the word: "Guyane" are inserted the words: ", in Mayotte";
8° After article 1388 quinquies of the general tax code, an article 1388 sexies is inserted as follows:
"Art. 1388 sexies. - I. ― In Mayotte, for the establishment of the land tax on built properties, the rental values of the properties assigned as of September 18, 2013 and until December 31, 2016 by a public person to the irregular occupants of the constructions assigned to their main dwellings on these properties are the subject of a fall on the five years following that during which the assignment occurred.
"In the event of a change in tax liability during this period, the slaughter ceases to apply.
“II. – The rate of slaughter is set at 100% in the first year, 80% in the second year, 60% in the third year, 40% in the fourth year and 20% in the last year.
"III. ― The slaughter applies if applicable after that provided for in section 1388 quinquies.
"IV. ― Slaughter applies unless otherwise directed by the department, municipality or public institution of inter-communal cooperation with taxation.
"The proceedings are taken under the conditions set out in Article 1639 A bis and deal with the totality of the share to each territorial or public intercommunal cooperation institution. » ;
9° Section 1466 F of the same code is amended as follows:
(a) In I, the words "in Guadeloupe, Guyana, Martinique, or La Réunion" are replaced by the words "in Guadeloupe, Guyana, Martinique, La Réunion or Mayotte";
(b) At the 1st of the III, the words: "in Guyana, in the islands of the Saintes, to Marie-Galante, to La Désirade and in the communes of La Réunion" are replaced by the words: "in Guyana, in the islands of the Saintes, to Marie-Galante, to La Désirade, to Mayotte and in the communes of La Réunion".
II. ― By exception to the V of section 1466 F of the same code, for the property contribution of the businesses due under 2014, taxpayers are exempted from filing a return and the slaughter will be granted to the establishments that meet the conditions to benefit from it.
Article 1414 A of the general tax code is amended:
1° The second paragraph of 1 of the III is replaced by two sub-items:
"In Mayotte, starting in 2014, the amount of the discount provided for in I is reduced by an amount equal to the proceeds of the taxable net base for the benefit of the municipalities and their public inter-communal cooperation institutions by the difference between the total residential tax rate found in the municipality for the taxation year and the same overall rate observed in 2014.
"For the application of the two previous paragraphs:"
2° After the first paragraph of 2 of the III, a sub-item reads as follows:
"A Mayotte, where a municipality or public institution of inter-communal cooperation for the benefit of which the taxation is established, has eliminated one or more of the reductions provided for in Part II of Article 1411 and in force in 2014 or has reduced one or more rates against that in force in 2014, the amount of the discount calculated under the conditions set out in Part II and 1 of this III shall be reduced by an amount equal to the positive difference between » ;
3° In the second paragraph of 2 of the III, after the words: "in the year 2003", the words "or, in Mayotte, in the year 2014" are inserted;
4° In the third paragraph of 2 of the III, the words "first two" are replaced by the words "first and third".
Section 1519 I of the General Tax Code is supplemented by a VI as follows:
"VI. ― This tax is not applicable to Mayotte. »
I. ― Section 1647-0 B septies of the same code is amended as follows:
1° In II, it is added a c as follows:
"(c) The amount referred to in the b is increased by the amount of the relief granted, for the year 2015, to the companies whose principal establishment is located in the Department of Mayotte and who benefited under the 2014 year from the discount provided for in section 1647 B sexies in its drafting effective January 1, 2014. » ;
2° After the b of IV, a sub-item is inserted:
"For each municipality or public institution of inter-communal cooperation in Mahorais, the average of the sum of the communal and inter-communal rates voted in 2014 is averaged on the territory of that institution or municipality, as well as the additional rate resulting, if any, from the application for that same year of the first paragraph of Article 1609 quater, weighted by the foundations of the land contribution of the companies imposed under 2014. » ;
3° After the third paragraph of the V, a sub-item is inserted:
"For each municipality or public institution of inter-communal cooperation, it is retained 1.5% of the contribution on the value added of the undertakings imposed under the year 2014 and related to the territory of that municipality or public institution, determined in accordance with Article 1586(3); "
II. ― For applicationArticle 1647-0 B Sevenies of the General Tax Code In 2017, the amount referred to in a of II is less than the amount of the deduction granted for the year 2015 to companies whose principal establishment is located in the Department of Mayotte and who have benefited under the year 2014 from the depreciation provided for in section 1647 B sexies in its drafting effective January 1, 2014.
III. ― The III to VII of section 1647-0 B sevenies of the General Tax Code apply to municipalities and public intercommunal cooperation institutions of Mayotte starting in 2018.
IV. ― The I comes into force on January 1, 2018.
In article 1647 D of the same code, an Ibi is inserted as follows:
"I bis. ― In the Department of Mayotte:
« 1° The amounts mentioned in the first paragraph of 1 of I, with the exception of the amounts of 250,000 €, 100,000 € and 10,000 €, are reduced by half;
« 2° In the absence of deliberation and by exception to the provisions of 2 of I, the minimum base amount is equal to half of the first amount referred to in 1 of I.
"The amounts resulting from the application of 1° and 2° are rounded to the nearest euro, the euro fraction equal to 0.50 is counted for 1. »
I. ― Companies whose principal establishment is located in the Department of Mayotte and whose turnover during the year 2013 is greater than €152,500 must declare, under the conditions set out in the II of Article 1586 octies of the General Tax Code and no later than the second working day following May 1, 2014, the amount and elements of the calculation of the added value produced in the year 2013 when the fiscal year coincides with the calendar year or during the period referred to in I of Article 1586 quinquies of the same code in the other cases as well as the employee workforce.
The realized turnover and the added value produced are those determined in accordance with articles 1586 ter to 1586 sexies of the same code.
II. ― For applicationArticle 1679 Sevenies of the General Tax Code in 2014 to the undertakings referred to in I of section 1586 ter of the same code whose principal establishment is located in the Department of Mayotte, the condition relating to the amount of the contribution on the value added of the undertakings of the year before that of the taxation referred to in the first paragraph of the same section does not apply and the conditionArticle 53 A of the General Tax Code means section 53 A of the Mayotte General Tax Code.
However, the companies mentioned in the previous paragraph are exempted from the payment of contribution deposits on the value added of the undertakings provided for in theArticle 1679 Sevenies of the General Tax Code where the amount of their contribution to the patents governed by Articles 1389 et seq. of the Mayotte General Tax Code due under 2013 is less than €3,000.
For the year 2014, and by exception to provisions of Article 1639 A bis of the General Tax Code, the deliberations of the territorial authorities and the competent bodies of Mayotte relating to local direct taxation, other than those setting rates, or the proceeds of taxation must be taken before January 31, 2014 to be applicable the same year.
I. 1° For the year 2014 and by exception to provisions of Article 1636 B sexies of the General Tax Code, municipal councils vote rates of housing tax, land tax on built properties, land tax on unbuilt properties and corporate land contribution between 0.8 times and 1.2 times the reference rate defined at 2°;
2° For each tax, the reference rate is equal to the ratio, expressed as a percentage, between the average per section of the amounts of the general role issued for 2012 collected by the municipalities and public intercommunal cooperation institutions of Guadeloupe, Guyana, Martinique and La Réunion and the average per section of the net bases notified to all municipalities of Mayotte for 2014.
II. ― 1° For the year 2014, the Mayotte General Council votes a land tax rate on built properties between 0.8 times and 1.2 times the reference rate defined at 2°;
2° The rate of land tax reference on built properties is equal to the ratio, expressed as a percentage, between the average per item of the overall role of land tax on built properties issued under 2012 collected by the departments of Guadeloupe, Guyana, Martinique and La Réunion and the average per item of the net land tax bases on built properties notified to the Department of Mayotte under 2014.
III. ― In the absence of notification to tax services of rate decisions under the conditions specified inarticle 1639 A of the general tax code, taxation is recovered on the basis of the reference rates mentioned in 2° I and 2° II.
The registration fees and the land advertising tax set out in Chapter 1 of Title IV of Part I of the General Tax Code are applicable to Mayotte for the acts and transfers that occurred as of January 1, 2014.
The provisions of the Mayotte General Tax Code relating to registration fees and the Land Advertising Tax Act cease to apply for transfers effective January 1, 2014.
The general tax code is amended as follows:
1° Section 150 VG is amended as follows:
(a) At 1° of the I, in the second sentence of 1°, at 2° and 3° of the II and in the third paragraph of the III, after the words: "requisition to publish", are inserted the words: ", from the request to register on the Mayotte land book";
(b) In the first sentence of 1° of II, after the words: "requisition to publish", are inserted the words: ", at the request for registration on the Mayotte land book";
2° Section 642 is amended as follows:
(a) In the first paragraph, after the words ", of Martinique", the words ", of Mayotte" are inserted;
(b) It is supplemented by a sub-item:
"The two-year period referred to in the fourth preambular paragraph is also applicable to Mayotte when the one whose succession is collected died elsewhere in Madagascar, Comoros, Europe or Africa. » ;
3° Section 647 is amended as follows:
(a) In I, after the words: "real estate file" are inserted the words: "and acts relating to rights in Mayotte's land book, excluding the privileges and mortgages mentioned in the i of 1° of Article 2521 of the Civil Code » ;
(b) II is replaced by the following:
“II. ― The registration of acts subject to this formality and obligatoryly subject to land advertising or those relating to rights to be registered in the Mayotte land book results from their advertising or registration. The same applies to acts admitted to land advertising or those relating to rights registered on a discretionary basis when advertising or registration is required at the same time as registration. » ;
(c) The III is replaced by the following:
"III. ― Merger formality must be required within one month of the date of the act. However, in the event of an award, this period is extended to two months. With respect to acts whose publication or those relating to rights whose registration is optional, the formalities of registration and land advertising or registration remain distinct if the merged formality has not been required within the time limit provided for in Article 635 for the formality of registration. » ;
(d) In IV, after the words: "land advertising", the words are inserted: "or refusal with provisional registration";
4° Article 657 is supplemented by a sentence as follows: "A Mayotte, the merged formality takes place at the service of the conservation of the real estate. » ;
5° In section 663, the words: articles 28, 35, 36 (2°) and 37 of Decree No. 55-22 of 4 January 1955 modified" are replaced by the words: "as mentioned in sections 28, 35, 2° of section 36 andArticle 37 of Decree No. 55-22 of 4 January 1955 amended and those relating to rights referred to in Articles 2521, excluding those mentioned in the i of its 1°, and 2522 Civil Code.
6° Section 665 is amended as follows:
(a) In the first paragraph, after the words: "to land advertising", the words are inserted: "or to inscription on the Mayotte land book";
(b) In the second paragraph, after the words: "publishing", the words "or registration" are inserted;
7° In article 707 bis, after the words "of Martinique", the words "of Mayotte" are added;
8° In the first paragraph of Article 714, the words "in Mayotte" are deleted;
9° After article 881 N, it is inserted an article 881 O so drafted:
"Art. 881 O. - The contribution provided for in Article 879 is not collected for the registration of buildings in the Mayotte land book, for the registration of rights on the same book and for the execution of the merged formality in the service of the conservation of the property. »
After Article 1594 F quinquies du même code, il est inserted un article 1594-0 F sexies ainsi écrit :
"Art. 1594-0 F sexies. - Sales resulting from the application of sections L. 182-12 to L. 182-22 of the rural code and the marine fisheries related to the agricultural development of inculturous lands, land left to abandon and land not sufficiently exploited by Mayotte are subject to the land tax or registration fee at the rate of 0.070%. »
Section 519 of the General Tax Code is amended as follows:
1° In the first paragraph, after the word: "From Martinique", the words ", from Mayotte" are inserted;
2° In the second paragraph, the words "four" and "three" are replaced by the words "five" and "four".
Article 553 bis of the same code is supplemented by a third paragraph as follows:
"The date of entry into force in Mayotte of the warranty regulations referred to in the first paragraph is 1 January 2014. »
The Customs Code is amended as follows:
1° At 1° of article 258, is added a c as follows:
"(c) Between the ports of the departments of Mayotte and La Réunion. » ;
2° On 1 of section 260, is added a d as follows:
"(d) Between the ports of Mayotte and La Réunion. »
The Customs Code is amended as follows:
1° In the first paragraph of 2 and 2 bis of Article 266 quater, after the words "regional council", the words "and, in Mayotte, by the General Council" are inserted;
2° Section 268 of the same code is amended as follows:
(a) In the first paragraph of 1, after the words: "From Martinique" are inserted the words: ", from Mayotte";
(b) In the second sentence of the first paragraph of 4, after the words: " counting January 1, 2001", the words "and in Mayotte starting January 1, 2014".
Section 285 ter of the same code is amended as follows:
1° In the first paragraph, after the words "of Martinique", the words ", of Mayotte" are inserted;
2° In the second paragraph, after the words: "every regional council" are inserted the words: "or the Mayotte General Council";
3° In the third paragraph, after the words: "Deliberation of the Regional Council", the words "or the Mayotte General Council".
In Article L. 114 of the Tax Procedures Book, the words: ", of Mayotte" are deleted.
I. ― Effective 1 January 2014, section 47 of Act No. 2004-639 of 2 July 2004 referred to above is amended as follows:
1° In the first sentence, the words: "divided between the communes and, in Guyana, between the department and the communes" are deleted;
2° After this first sentence, it is inserted a sentence as follows: "This allocation is distributed in Guadeloupe, Martinique and La Réunion between the communes and, in Guyana and Mayotte, between the department and the communes. »
II. ― By exception to provisions of section 48 of Act No. 2004-639 of 2 July 2004 referred to above, for the year 2014, the municipalities of Mayotte receive a share of the overall secured allocation equal to the amounts mentioned in the III. The department receives the balance of the overall secured staffing.
III. ― The infra chart provisionally sets the share of the overall secured allocation allocated to each municipality in 2014. When the amount of the local direct tax for 2014 is known, the shares shown in the table below are adjusted to assign to each municipality a guaranteed overall share of the amount collected by that municipality in 2012 under the operating section and a portion of the investment section of the inter-communal equalization fund, corrected by the amount of the fund under the exceptional tax revenues of the Department of Mayotte to the title These adjustments will be made by order of the Minister responsible for the budget.
| Acoua | 899 130 |
| Bandraboua | 1 957 952 |
| Bandrele | 1 799 438 |
| Boueni | 1 019 680 |
| Chiconi | 1 005 754 |
| Chirongui | 1 581 938 |
| Dembeni | 2 264 929 |
| Dzaoudzi | 2 058 469 |
| Kani-Keli | 1 094 495 |
| Koungou | 3 186 586 |
| Mamoudzou | 7 620 410 |
| Mtsangamouji | 1 190 808 |
| Mtzamboro | 1 209 745 |
| Ouangani | 1 308 614 |
| Pamandzi | 1 226 689 |
| Sada | 1 275 711 |
| Tsingoni | 2 044 731 |
I. ― The provisions of section 13 apply effective January 1, 2014.
II. ― The provisions of the Mayotte General Tax Code apply to the control of taxation due under periods prior to January 1, 2014 and established under the provisions of that Code.
III. ― For application to Mayotte from General Tax Code and until the application to Mayotte of the interprofessional minimum wage of growth mentioned to theArticle L. 3231-2 of the Labour Codethe reference made by the provisions of General Tax Code the minimum interprofessional salary of growth is replaced by the reference to the guaranteed interprofessional minimum wage referred to in Article L. 141-1 of the Labour Code applicable to Mayotte.
For application to Mayotte du General Tax Code and until the application to Mayotte of the ceiling mentioned to theArticle L. 241-3 of the Social Security Codethe reference made by the provisions of General Tax Code the ceiling is replaced by the reference to the ceilingarticle 28-1 of Order No. 96-1122 of 20 December 1996 relating to the improvement of public health, health insurance, maternity, disability and death, social security financing in Mayotte and the Mayotte Social Security Fund.
The tax and customs provisions that contain references to provisions not applicable to Mayotte are replaced by the corresponding provisions applicable locally.
The Prime Minister, the Minister of Economy and Finance, the Minister of the Interior and the Minister of Overseas are responsible, each with respect to the application of this Order, which will be published in the Official Journal of the French Republic.
Done on 19 September 2013.
François Hollande
By the President of the Republic:
The Prime Minister,
Jean-Marc Ayrault
Minister of Economy and Finance,
Pierre Moscovici
The Minister of the Interior,
Manuel Valls
Minister of Overseas,
Victorin Lurel
