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La sabilisation du cadre juridique du financement de la collectivité de Mayotte : un enjeu d'achèvement de la départementalisation

Abstract : Ten years after a substantial local administration reform in Mayotte, local government finance legal framework has not been stabilized yet. The remaining exemptions, including local taxes, must conciliate with French Law common local taxes framework (enforced since January 1st 2014). Mayotte’s access to European Union ultra-peripheral status jeopardizes the existence of special local taxes framework, although they are essential for Mayotte local finance, as they contradict the Treaty on the functioning of the European Union. Stabilizing Mayotte local finance legal framework is a condition for the local administration to achieve its mission, including public service delivery, according to French Local Administration Law. This will inevitably necessitate the enhancement of French Law transposition in Mayotte, and the end of exemptions regimes, and the enforcement of French Local Taxes legal framework.
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https://hal.univ-reunion.fr/hal-02921385
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Submitted on : Tuesday, August 25, 2020 - 10:16:49 AM
Last modification on : Wednesday, August 26, 2020 - 3:28:17 AM

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Romain Bony-Cisternes. La sabilisation du cadre juridique du financement de la collectivité de Mayotte : un enjeu d'achèvement de la départementalisation. Carnets de Recherches de l'océan Indien, Université de La Réunion, 2020, Mayotte : entre contraintes et défis, à l’heure du bilan. ⟨hal-02921385⟩

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