Les EPCI à fiscalité propre, Courrier des maires, 07/2012

7/23/2019 Les EPCI fiscalit propre, Courrier des maires, 07/2012

1/16

Mn 1 1=MTOEHA]OCHMNT DCHTNOFFNWTDck|cto}ochmnt dchtnoft& fnd}ochmnt mfe~t& kcmnmn tdw~}oh& mfaot

\( OOO

Mn 1> 71TAHDNMOHT]AFFA]OCHDchpcda}och& cwmwnm~ ic~w& fnd}ochm~ |wtomnh}n} m~ g~wna~

\( POO

Mn 77 =7CWEAHOTA]OCHMN FN\DODAC& DDT\F& ewc~|ntmf~t& mfea}ocht&wefnknh} oh}won~w&cweahotknt nz}won~wt

\( POOO

Mn =4 >:+7>?I~oh+I~offn} 7


3/16

Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7


4/16

OP Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7711+> DED] c~ aw}( 0


5/16



6/16

PO Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7711+: > DED]/( Dnt mot|cto}ocht feotfa}opnt ta||fo+q~nh} a~}cka}oq~nknh} fott~n m~ mfao ok|aw}o|aw fa fco |c~w |wcdmnw fa 1wn w~hoch mn fcw+eahn mfogwah} *DN& 1nwapwof 7711+=1+4 P DED]/(

Q~nft tch} fnt |c~pcowtmn fattnkgfn tcw}ah}n 3Nh dat mn wnhc~pnffnknh} ehwaf mnt dchtnoftk~hodo|a~z& fn kahma} mnt mfe~t |wdmnk+knh} f~t nt} |wcwce i~tq~ foht}affa}och m~hc~pnf cweahn mfogwah} *aw}( F(>711+: 1nwDED]/( ^hn wefn tokofaown nt} |wp~n nh datmn `~toch mN\DO& fa |wtomnhdn m~ hc~pnf N\DO}ah} att~wn& }o}wn }wahto}cown& |aw fn |f~t emnt |wtomnh}t mN\DO ayah} `~tochh *aw}( F(>711+=1+4 P DED]/(Maht }c~t fnt dat& fnt |c~pcowt mn fattnkgfn tcw+}ah}n tch} foko}t a~z ad}nt mamkohot}wa}ochdchtnwpa}cown n} ~wenh}n& a||wdot a~ dat |aw dat|aw fn i~en amkohot}wa}o`& a~ p~ mnt hdntto}t n}mn fa dch}oh~o} m~ tnwpodn |~gfod( A aohto } i~t+}ofin |aw dn mnwhonw |wohdo|n fa |atta}och m~hkawdj mn dck|}n~wt mna~ *DN& 71 kao 1?:0&Tdjf~kgnwenw& wnq( h >0(:=: n} >0(:>?/( ]nf ha|at } fn dat m~h kawdj mn whcpa}och mn daha+fota}ocht nh waotch m~ dc}& m~ pcf~kn n} mn fam~wn mnt }wapa~z |wp~t n} mn fagtnhdn m~w+enhdn |aw}od~fown ta}}adjah} fn~w wafota}och *DN& 74 md( 7711+: DED]/( Of nh pa mn kkn |c~wfa m~wn m~ kahma} mn fnzd~}o` *|wtomnh}& podn+|w+tomnh}t n} a~}wnt knkgwnt m~ g~wna~/& a~d~hn|wtomnhdn }c~whah}n hn |c~pah} }wn oht}a~wn maht~h N\DO *DN& 1< i~offn} 1??>& M~kaown& wnq( h 17175>/(Gonh pomnkknh}& fnt dchtnoffnwt dckk~ha~}aownt|n~pnh} }wn wnk|fadt *aw}( F(7171+44 DED]& d`(fa q~nt}och t~opah}n/ c~ |wtnh}nw fn~w mkottoch&adq~otn dck|}nw mn fa wdn|}och m~ dc~wwonw amwntt dn} n``n} a~ |wtomnh} mn fN\DO& q~o nh oh`cwknfn kaown mn fa dckk~hn dchdnwhn *aw}( F(>711+1 =DED]/( Fa mkottoch m~ |wtomnh} c~ mnt knkgwntm~ g~wna~ nt}& q~ah} nffn& amwnttn a~ |w`n} n}mnponh} mfiho}opn |aw}ow mn faddn|}a}och mn dn}}nmkottoch |aw fn |w`n}& c~& m`a~}& ~h kcota|wt ~h hc~pnf nhpco mn fa mkottoch |aw dc~wwonwwndckkahm apnd add~t mn wdn|}och *aw}( F(7177+1>n} F(>711+7 DED]/(

Fnt mfe~t dckk~ha~}aownt|n~pnh}+oft }wn wnk|fadt 3\aw mwcea}och a~ |wohdo|n tnfch fnq~nf fn kahma}mnt mfe~t nt} mn 0 aht& fn dchtnof k~hodo|af |n~}wnk|fadnw& }c~} kcknh}& maht fnt kknt `cwknt&}c~} c~ |aw}on mn tnt mfe~t& |c~w mnt kc}o`t q~ohn mcopnh} |at }wn }wahenwt a~ gch `chd}ochhnknh}mn famkohot}wa}och *aw}( F(7171+44 DED]/& fn dchtnofk~hodo|af hn |c~pah} mdomnw mn wnk|fadnw tnt mf+e~t a~ kc}o` q~n ffnd}och mn dn~z+do nt} dch}nt}n*DN& 1< pwonw 7


7/16

Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7 71 FA TAHDN MOHT]AFFA]OCH

Q~o nt} dck|}nh} |c~wdchpcq~nw fnt dchtnoffnwt

hc~pnffnknh} f~t nh datmn dwa}och nz hojofc 3Of hnzot}n |at& |aw mfiho}och& mn |wtomnh} tcw}ah}maht fn dat m~h N\DO dw nz hojofc& c of nt}m~taen q~n dn tco} fn kaown mn fa dckk~hn toenmn fN\DO q~o |wcdmn fa dchpcda}och( Kaot fntdckk~hnt knkgwnt |n~pnh} nh mdomnw a~}wn+knh} *W|( QN h >750& IC Tha} 7< kawt 7711+? 0 DED]/(Maht ~h |wnkonw }nk|t& tapcow mn foht}affa}och|wc|wnknh} mo}n mnt dchtnoffnwt dckk~ha~+}aownt hc~pnffnknh} f~t i~tq~ ffnd}ochm~ hc~pna~ |wtomnh} mn fN\DO& fnt `chd}ochtmn |wtomnh} tch} att~wnt |aw fn mcynh men

mnt dchtnoffnwt dckk~ha~}aownt }o}~faownt hc~pnf+fnknh} f~t *fa kkn wefn nt} |wp~n |c~wffnd}och m~ kaown& aw}( F(7177+: DED]/(Maht ~h tndchm }nk|t& ~hn `cot ffnd}ochm~ |wtomnh} m~ hc~pnf N\DO mknh} c|wn&n} mchd mt fa |wcdfaka}och m~ wt~f}a} mn ffnd+}och& dnt} a~ |wtomnh} hc~pnffnknh} f~ mn|wtomnw fn wnt}n mn fa tahdn& dnf~o+do mnpnhah}ka}wn mn fcwmwn m~ ic~w *dowd~faown HCW OH] G


8/16

POOO Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7711+=1+7/ c~ mn `~toch*aw}( F(>711+=1+4& aw}( 0


9/16

Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7711+1 DED]/( Fn |wtomnh}mn fN\DO nt} fn |wtomnh} mn mwco} mnt dckkot+tocht }jka}oq~nt& dnffnt+do |c~pah} mtoehnw& a~dc~wt mn fn~w |wnkown w~hoch& ~h podn+|wtomnh}q~o |n~} fnt |wtomnw n} dchpcq~nw nh dat mag+tnhdn c~ mnk|djnknh} m~ |wtomnh}(

Dckknh} kn}}wn nh |fadnfa dckkottoch dcht~f}a}opn|c~w fnt tnwpodnt |~gfodtfcda~z *DDT\F/ 3Cgfoea}cown maht fnt N\DO mn |f~t mn ><


10/16

Z Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7


11/16



12/16

ZOO Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7711+1< n} hn tch} |at }waht|ctagfnt a~zN\DO *DN& 15 md( 7711+1< m~ DED]& }c~}nt fnta~}wnt dck|}nhdnt m~ dchtnof |n~pnh} `aown fcg+in} m~hn mfea}och mn fa |aw} mn dn mnwhonw *DAAFych& 77 apwof 7


13/16

Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7+10& F(>710n} F(>71=+: DED]/(^h }agfna~ wda|o}~fah} fnt ad}ocht mn `cwka}ochmnt f~t mco} }wn ahhnz a~ dck|}n amkohot}wa}o`n} mchhnw fon~ ~h mga} ahh~nf t~w fa `cwka}ochmnt f~t dckk~ha~}aownt(

HC]NW

Fnt dckk~hnt knkgwnt m~h N\DO |n~pnh}& a~ }o}wnmnt dck|}nhdnt ad~f}a}opnt mn dn mnwhonw& f~o }waht+`wnw fn~wt dck|}nhdnt nh ka}own mn mwco} fa `cw+ka}och& fN\DO |wnhah} afcwt nh djawen& t~w tch g~men}&fnt `waot mn m|fadnknh}& mn tic~w n} mnhtnoehn+knh} ohjwnh}t fa cwka}och *aw}( F(7174+1=+1 DED]/(Maht dn dat& maht fnt 0 kcot t~opah} fn }waht`nw} mndn}}n dck|}nhdn& fN\DO mfogwn t~w fnznwdodn m~ mwco} fa `cwka}och mnt f~t mnt dckk~hnt knkgwnt(

Q~o |n~} ghfidonw m~hnohmnkho} mn `chd}ocht 3Mnt ohmnkho}t mn `chd}ocht |n~pnh} }wn |nw~nt

|c~w fnznwdodn n``nd}o` mnt `chd}ocht mn |wtomnh}&mn podn+|wtomnh}t mnt N\DO fitdafo} |wc|wn(Mn kkn& a~ tnoh mnt k}wc|cfnt& dckk~ha~}t~wgaohnt n} maeefckwa}och& fnt a~}wnt knkgwnt m~ g~wna~ ayah} wn~ ~hn mfea}och mn `chd}ochtn``nd}opn |n~pnh} wndnpcow ~hn ohmnkho} mn `chd}ocht*aw}( F(>715+:& F(>71>+10& F(>710+= n} F( 7174+7=+1DED]/(Nhfih& fnt mfe~t mnt dchtnoft mnt k}wc|cfnt&n} dn~z mnt dckk~ha~}t ~wgaohnt n} *toft hnznwdnh}|at fnt `chd}ocht mn |wtomnh} podn+|wtomnh}c~ ma~}wn knkgwn m~ g~wna~ ghfidoah} mi& dn }o}wn& mohmnkho}t/ |n~pnh} ghfidonw m~hn

ohmnkho} mn `chd}ocht *aw}( F(>715+:& F(>71>+15&F(>710+=+1 n} F( 7174+7=+1 DED]/(

HC]NW

\n~} eafnknh} mchhnw fon~ mnt ohmnkho}t mn chd}ochtfnznwdodn n``nd}o` mnt chd}ocht mn |wtomnh} n} mn podn+|wto+mnh} mnt tyhmoda}t mn dckk~hnt& tyhmoda}t koz}nt nwkt n} tyhmoda}t koz}nt c~pnw}t attcdoah} nzdf~topn+knh} mnt dckk~hnt& mnt N\DO& mnt m|aw}nknh}t n} mnt w+eocht *aw}( F(>571+: DED]/(

Fn dchtnof mco}+of mfogwnw t~wfnt ohmnkho}t mn `chd}ocht 3C~o( Fcwtq~n fcweahn mfogwah} m~h N\DO nt} wnhc~+pnf& fa mfogwa}och t~w fnt ohmnkho}t mn `chd}ochtmco} oh}nwpnhow maht ~h mfao mn 4 kcot t~opah} fa ma}nmn fa tahdn moht}affa}och *aw}( F(>711+14 DED]/(Fn kch}ah} kazokaf mnt ohmnkho}t nt} m}nwkoh |aw~h mdwn} nh Dchtnof mN}a}& |aw w`wnhdn a~ kch}ah}m~ }wao}nknh} dcwwnt|chmah} fohmodn gw~} }nwkohafmn fdjnffn ohmodoaown mn fa chd}och |~gfoq~n(Fnt knkgwnt m~ dchtnof }o}~faownt ma~}wnt kahma}tfnd}cwa~z& c~ pott faw}odfn F(>711+14 = DED]&hn |n~pnh} |nwdnpcow& |c~w fnhtnkgfn mn fn~wt `chd+}ocht& ~h kch}ah} efcgaf mn wk~hwa}ocht n}mohmnkho}t mn `chd}ocht t~|won~w ~hn 1&> `cot fnkch}ah} mn fohmnkho} |awfnknh}aown *aw}( 1nwmn fcw+mchhahdn h >:+171< m~ 14 mdnkgwn 1?>:& dn|fa chm tnh}nhmah} mm~d}och ao}n mnt dc}ota}ochttcdoafnt cgfoea}cownt/( To dn |fa`chm nt} m|att& ~hdw}nknh} nt} n``nd}~& fn wnpnwtnknh} mn dnf~o+dohdntto}ah} ~hn mfogwa}och hckoha}opn m~ dchtnof(

HC]NW

]c~}n mfogwa}och t~w fnt ohmnkho}t m~h c~ |f~ton~wtdchtnoffnwt mco} }wn addck|aehn m~h }agfna~ ahhnznwda|o}~fah} fnhtnkgfn mnt ohmnkho}t affc~nt(

4?

=1

=:+7>?I~oh+I~offn} 7< FNT DCK\]NHDNT

Dckknh} tn``nd}~nh}fnt }waht`nw}t mnt |c~pcowt

mn |cfodn mnt kaownta~ |wtomnh} mn fN\DO 3Tc~t wtnwpn q~n fN\DO fitdafo} |wc|wn tco}dck|}nh}& n} maht }wcot mnt mckaohnt pott|aw faw}odfn F(>711+?+7 m~ DED] *|cfodn mn fa dow+d~fa}och n} m~ t}a}ochhnknh}& td~wo} mntkaho`nt}a}ocht d~f}~wnffnt n} t|cw}opnt mahtfnt }agfottnknh}t dckk~ha~}aownt& m`nhtn nz}+won~wn dch}wn fohdnhmon/& fnt }waht`nw}t tch}n``nd}~t mn kahown pcfch}aown& |aw mdotochm~ |wtomnh}& mdotoch ~hahokn mnt kaowntmnt dckk~hnt *c~ fa kaicwo} q~afofinmnt mn~z }onwt mnt kaownt wn|wtnh}ah} fa kco}o

mn fa |c|~fa}och& c~ fohpnwtn& maht fnt dckk~+ha~}t ~wgaohnt/ n} aww} |w`nd}cwaf(

HC]NW

Nh wnpahdjn& to fN\DO nt} dck|}nh} nh ka}own mat+taohottnknh}& mn mdjn}t khaenwt n} mn wafota}ochmnt aownt madd~nof mnt enht m~ pcyaen& fnt |c~pcowtmn |cfodn t|doafn dcwwnt|chmah}t tch} }waht`wt mn|fnoh mwco} a~ |wtomnh} mn fN\DO fitdafo} |wc|wn *c~a~ |wtomnh} m~ tyhmoda} dck|}nh} |c~w fnt mdjn}t/(

Q~nft tch} fn mfao n} fa|wcdm~wn mn mfiho}och mnfoh}w} dckk~ha~}aown 3\c~w fnt mckaohnt pott |aw fa fco& fN\DO hc~pnf+fnknh} dw mot|ctn m~h mfao mn mn~z aht|c~w mfihow foh}w} dckk~ha~}aown dck|}nwmn fa ma}n mn``nd}opo} m~ }waht`nw} mn fa dck|+}nhdn& m`a~} mn q~co foh}ewafo} mn dn}}nmnwhown nt} w|~}n }waht`wn *aw}( F(>715+=&F(>71>+7710+> n} F( >71=+10 DED]/(Mfiho |aw mfogwa}och m~ dchtnof a~z mn~z

}onwt mnt knkgwnt& of hdntto}n foh}nwpnh}ochmnt dckk~hnt knkgwnt m~hn dckk~ha~}mn dckk~hnt fa kaicwo} q~afofin wnq~otn|c~w fa dwa}och(

HC]NW

Nh dat mn `~toch *aw}( F( >711+=1+4 DED] c~ aw}( 0


15/16

Fn Dc~wwonw mnt kaownt H 7>:+7>?I~oh+I~offn} 7< FNT DCK\]NHDNT

Q~nft tch} fnt mfaot& t~o}n ~hn `~toch& |c~w fa

wnt}o}~}och mn dck|}nhdnta~z dckk~hnt 3Maht fn dat |aw}od~fonw m~hn ~toch *aw}( F(>711+=1+4 OOO DED] c~ aw}( 0


16/16

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KK_F[JTJOTFF^+_JÎF]}R_PUPT\RJ\^FQVYZVJV&R_J^HF_FR"0=20=^PVYIP^YVTRF_

P^KP_]}]F^R h TJ T}H\YTJR\P^ F^ [\HVFV_ [PVY B\YUPYFa BV^ B_P\R BJII~Y FR BF _FIR\IJR\P^ UPV_ TFY

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Ma}n mnz|owa}och 9 eej eej Dwy|}cewakkn eeej]Nhpcyn+kco ~hn àd}~wn i~t}ofida}opn(

9\H^JRV_FPVIJICFRPOT\HJRP\_F]P\YJ^^}F \^YI_\[FaTFYBF_^\F_YIC\KK_FYBV^V]}_P

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G^FFN]OH MAGCHHNKNH]

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mad}~afo}t n} mn pnoffn i~womoq~n

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Les EPCI à fiscalité propre, Courrier des maires, 07/2012

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Transcript of Les EPCI à fiscalité propre, Courrier des maires, 07/2012