CH-NE
1 State - People - Authorities - 17 Municipalities - 171 General Provisions See under 101 See under 141 (RALPFI)
Table of Provisions (11)
Statutory Text (11 Articles)
[2] 1 This regulation sets forth the procedure for the annual calculation of inter-municipal financial equalization and the payments made through the equalization fund.
2. It also specifies the rules for the calculation and payment of additional resource equalization, also known as vertical equalization.
3. Finally, it defines the calculation bases used to establish the equalization amounts communicated to the municipalities for their budget.
[3] 1 For each municipality, the annual statement shows the net balance in its favor or at its charge resulting from the equalization of resources and the compensation of structural costs carried out domain by domain in the areas of school expenses and out-of-family care.
2. The department in charge of municipalities prepares the statement based on Chapter 2 of the law on intermunicipal financial equalization, with the support of the tax department and the statistics department.
3. The department for the protection of adults and youth prepares the statement concerning the distribution of costs related to out-of-family care among the municipalities.
4. The department of mandatory education prepares the statement concerning the distribution among municipalities of costs related to the remuneration and professional pension of teaching staff.
5. The department in charge of municipalities prepares the statement based on Chapters 3 and 3A of the law on intermunicipal financial equalization, with the support of the financial department, the statistics department, and the geomatics and land registry department.
6. The State Council finalizes the annual statement for year n no later than September 30 of year n-1.
[4] 1 The revenue from harmonized personal income tax and harmonized withholding tax is determined according to Article 6 of the law.
2. The municipal tax coefficient considered in calculating the harmonized tax resource index is that of the relevant period. It applies both to the revenue from personal income tax and withholding tax collected during the relevant year pertaining to the relevant period and to those collected during the relevant year pertaining to previous periods.
3. As an exception, when a significant change in the municipal tax coefficient necessitates it, the Council of State may deviate from the rule mentioned in the preceding paragraph and decide that the tax resources collected for the fiscal periods preceding the modification will be harmonized based on the tax coefficient in force before the modification.
4. The harmonized tax resource index is determined exclusively based on the fiscal reports from the State's services (municipal dashboards).
[5] 1 The amount distributed among the beneficiary municipalities of vertical equalization corresponds to the amount enabling each of them to have the minimum tax revenue set in the law, within the limits of the funds allocated by law to the municipal aid fund.
2 The minimum tax revenue is determined based on the index of harmonized tax resources established according to the calculation bases set in the law, after taking into account the amounts received under the horizontal equalization of resources.
3 Repealed.
4 Repealed.
[6] 1 Only the net balance pursuant to Article 2, paragraph 1, of this regulation is subject to payments through the equalization fund.
2. Payments from municipalities to the equalization fund and payments from the equalization fund to beneficiary municipalities take place in the form of
b) a final payment due by October 31.
3. The vertical equalization payment, the grant for center charges, and the one intended for high-altitude municipalities are made simultaneously with the aforementioned final payment.
4. The payments that municipalities are required to make or from which they benefit are generally communicated to them 30 days before the due date.
[7] 1 The installment corresponds to 50% of the amount of the annual statement.
2. Repealed.
[8] The final payment corresponds to the difference between the net balance of the financial equalization according to Article 2, paragraph 1, of this regulation and the advance payment made.
[9]
[10] 1. A default interest at a rate of 5% is calculated on any unpaid amount owed by the municipalities to the equalization fund, starting the day after its due date.
2. The default interest is added to the subsequent installment or final payment.
[11] Payments made through the equalization fund and the aid fund for municipalities, respectively for horizontal equalization and for vertical equalization, are managed by the financial service.
[12] 1 This regulation comes into force on January 1, 2001.
2. The Department of Education and Finance is responsible for its implementation.
3. It shall be published in the Official Gazette and inserted into the Register of Neuchâtel Legislation.