On the 15 July 2007, the French part of the island of Saint-Martin has formed an overseas collectivity covered by Article 74 of the Constitution. Legally, its status is governed by Book III of Part VI of the Legislative General code of local and regional authorities, In particular LO6314-3.
The community exercises the powers devolved by the laws and regulations in force to the municipalities, as well as those devolves to the department of Guadeloupe and the region of Guadeloupe. In addition, a number of competences in principle of the State have been transferred to it; This is particularly true of tax jurisdiction since the deliberative assembly of the community, that is to say the territorial council, now lays down the rules applicable locally in the field of taxes, duties and taxes.
The community of Saint-Martin therefore forms an autonomous tax jurisdiction in relation to the French State; It thus has its own general code of taxes and its own book of tax procedures.
Scope of tax jurisdiction
It is the 1 ° of the I of the article LO6314-3 of the general code of the territorial collectivities which provides the principle of fiscal autonomy:
I. The community shall lay down the rules applicable in the following matters:
1 ° Taxes, duties and taxes under the conditions laid down in article 6314-4; Cadastre (...)
Tax jurisdiction is not, however, absolute, but is subject to several important limitations.
(A) The tax jurisdiction of the community only covers the development of the tax standard; The State services remain solely responsible for the individual application of the tax, that is to say, the assessment, collection and control of the taxes imposed by the legislative assembly of the Community, ie the territorial council (CGCT, art LO6314-4-II).
II. The operations of the assessment, control and collection of taxes, duties and taxes and other levies shall be carried out by State officials under the conditions laid down in an agreement between the State and the community.
This convention defines the remuneration modalities of State agents. (...)
Staff members of the Saint Martin community, placed under the authority of the State administration, may assist in carrying out the operations referred to in the first paragraph.
The services of the community, ie the "tax center", are therefore only responsible for the development of the tax standard (deliberation), the design of the IT tools necessary for the management of taxes and duties and The monitoring of the provision of services by the State services, which remain the only ones responsible for tax management. They do not have access to the personal files of Saint-Martin taxpayers.
(B) Fiscal jurisdiction does not cover social security contributions (CSG, CRDS, etc.) which remain applicable in Saint-Martin under the conditions of ordinary law (CGCT, article LO6314-4-I-3 °).
The scope of this restriction was clarified by a Council of State Opinion dated 20 November 2013 (N ° 369796) Made for the application of the provisions governing the status of the community of Saint-Barthélemy, which are drafted in the same terms as those applicable to Saint-Martin.
3 ° The Community of Saint-Martin shall exercise its powers in matters of taxes, duties and taxes, without prejudice to the rules laid down by the State for Saint-Martin in respect of social security contributions and other levies intended to finance the protection Social debt and the amortization of the social debt, by analogy with the rules applicable in Guadeloupe.
(C) The State shall remain competent to establish, within the territory of the community, fees to be levied in connection with the performance of missions in the general interest incumbent upon it (CGCT, art LO6314-4-III).
III.- Without prejudice to the exercise by the community of its competence in matters of taxes, duties and taxes, the State may impose taxes to be levied in connection with the performance of missions of general interest Which fall within the scope of its powers.
The State thus collects the civil aviation tax and the airport tax on flights departing from the Grand Case airport.
D) Obtaining the status of "Saint-Martin's tax resident" is not immediate for natural persons : It is subordinate, in the case of natural persons coming from a department of metropolitan France or overseas, to a residence period of at least five years in the territory of the community (CGCT, article LO6314-4 -I-1 ° and 1 ° bis).
I. The Community of Saint Martin exercises the powers it holds under 1 ° of I of Article 6314-3 in respect of taxes, duties and taxes in compliance with the following provisions:
1 ° Natural persons whose domicile for tax purposes was established in a département in mainland France or overseas within five years prior to their establishment in Saint-Martin can not be considered as having their fiscal domicile in Saint Martin, After having resided there for at least five years.
Legal entities whose tax domicile was established within a five-year period prior to their establishment in Saint-Martin, established in a metropolitan or overseas department may not be considered as having their fiscal domicile in Saint-Martin until after Have installed the seat of their effective management for at least five years or where they have installed the place of their effective management and are controlled directly or indirectly by natural persons resident in Saint Martin for five years at Less;
1 ° a Natural or legal persons having their fiscal domicile in a metropolitan or overseas department, or being deemed to have such residence under 1 °, shall be subject to the taxes in force in those départements.
Without prejudice to the provisions of the preceding subparagraph, natural or legal persons having their fiscal domicile in a metropolitan or overseas department, or being deemed to have such residence under 1 °, shall be subject to the charges laid down in Community of Saint-Martin for income or fortune originating in the territory of that community.
The legal entities created in Saint-Martin, on the other hand, are immediately subject to Saint-Martin's taxation.
Main tasks of the Taxation Division
- the decision-making support of elected officials in the development of fiscal policy
- the development of the tax standard (deliberation) and the follow-up of any litigation
- the design of the IT tools needed to manage taxes
The responsibility for the assessment, collection and control of taxes and duties is the sole responsibility of the State services. Community personnel, placed under the authority of the State administration, however, contribute to the execution of these operations. Useful contacts below.