Mandatory GEMAPI competence for inter-municipal bodies and GEMAPI tax

Since 1 January 2018, the competence for aquatic environment management and flood prevention (GEMAPI), created by the 2014 MAPTAM Act, is mandatorily exercised by inter-municipal bodies with their own taxation, which may levy the GEMAPI tax (article 1530 bis of the General Tax Code), added to property taxes, housing tax and the business property contribution. The 2017 Amending Finance Act validated resolutions adopted before 1 October 2017 and allowed bodies to adopt the tax until 15 February 2018 to levy it from 2018.