Background

Since July 15, 2007, the French part of Saint-Martin Island has been forming an overseas collectivity under Article 74 of the Constitution, with tax autonomy.

However, in practice, the local authority's jurisdiction covers only the area of tax standard-setting, since the state services remain responsible for the taxe base, tax collection and control of the taxes and duties established by the collectivity’s legislative assembly (CGCT, art. LO6314-4-II) on the basis of management conventions.

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The different services

The tax department of the collectivity of Saint-Martin, whose main missions are:

• Work related to the creation of the tax standard (deliberations) and doctrine, as well as issues related to the interpretation of regulations;
• Liaison with the State services in charge of the tax base and the collection of taxes and duties collected for the benefit of the collectivity;
• The management or monitoring of projects including the tax and cadastral information system and the service rendered to the user.

State administration services(DGFIP and DGDDI),whose missions are:

• Assignment and recovery work, including;
  • Control or verification operations on site or on documents;
  • Litigation handling.

Specifically, the relevant state services are:

• The Customs service with respect to the consumption tax of petroleum products;
• The Tax office and more specifically the fiscal department and tax collection deparment (see below)