The Elder: 2016

THE ST-MARTIN YOU WILL BE VOTING FOR
IN MARCH 2017 - PLEA AGAINST ST-MARTIN DEBT BURDEN

Today July 14^th, 2016, I'm publishing the last article I will write on the politics of St-Martin.

Judging from the last 9 years reality of facts under the status of a French Overseas Collectivity, it is clear to me that the local governance of St-Martin has retrograded to a scapegoat role within an unprecedented colonial centralization regime delegated in the hands of the State's appointed representatives, préfet and préfet délégué

Under the called article 74 of the French Constitution, neither do we have a true autonomous country nor we find elected leaders willing to acknowledge the true reality of their true authority in dealing with the transferred competences within the said to be autonomous overseas Collectivity.

The true reality is that we have a local elected body reduced to a scapegoats role and used simply to absolve the State's government of its crimes against the natives collective and private heritage as well as general and individual interests.

Today beside our socio-economic disastrous conditions, we have to deplore the total absence of accountability at all level of the government in regards to the hideous assassination of our youth while in the hands and responsibility of the justice,

In spite of such evidences, the rat race at the horizon in upcoming Overseas Collectivity elections is enough evidence proven that all is today irreparably lost in matters of protection of indigenous St-Martin.

"Where there is no vision, the people perish" (Proverbs 29:18).

It is convinced of the irreversible hopeless context my homeland St-Martin has evolved into today that I have decided to end my written political analysis and consecrate the balance of my time from now on, on cultivating my home-garden and writing my autobiography and auto-Eulogy.

Before taken this life retreat from the politics of my homeland, I'm writing and publishing the hereafter article as the expression of my will to share with you, my patriots, my thoughts on the St-Martin you likely will be voting for a few months from today but also as a plea against the fact that my homeland is today just like the African ex-colonies and Haiti, is condemned to pay to France, a perpetual yearly evaluated debt burden that I consider to be a reprehensible hoax.

I cannot quit without publishing a plea against leaving my homeland condemned to a perpetual yearly reevaluated debt to pay to France for reasons that cannot be constitutionally justified.

The newly created Collectivity of St- Martin was officially handed over to our elected leaders on January 1^st, 2008 with a budget in running expenditures evaluated at 74,6 millions euros, but before the end budgetary year the resources to finance this budget was reduced by 46,6 millions euros.

This 2008 budget fixed at 74,6 millions euros was already significantly below the budget of Anguilla (6 500 inhabitants) and quite three times below the running expenditures budget of Dutch St-Maarten, 40 000 inhabitants compared to French St-Martin 37 000 inhabitants

Note that the newly created Overseas Collectivity is supposed to be assuming the competences of three institutions ( Region -Departement-Commune), but the 1997 budget of the sole Commune was already up to 99 millions euros(650 millions francs},

So St- Martin was granted in 2008 the status of an Overseas Collectivity of France (COM) which comprises of the competences of three Institutions: Commune, Departement and Regions, with a budget representing only 75,35% of the single Commune 1997 budget and to make things worst, reality of facts reveals that the resources transferred were cut down to no more than 28 millions euros before the end of 2008.

In other words the 2008 transferred competences budget by the end of budget year accused a deficit of 46,6 millions euros.

And not one of our politicians instigators of the COM had protested against this fact that has resulted today, in placing the people of St-Martin under a fiscal pressure evaluated to over 350% compared to St-Martin running under the status of a sole Commune of Guadeloupe.

The 74,6 millions euros running expenditures was compensated by:

32,6 millions (44% ), in taxation transferred at potential value
of which 16,4 millions was officially recognized as potentially non-collectable.
36,9 millions in allowances including compensations(dotations)
5,1 budget deficit not compensated and treated as non-existing.

In spite of this budgetary precariousness, between 2008 and 2012 the State recuperated 7 millions euros off of the transfer of competences budget resources, by operating cuts on the 2009 to 2012 allowances due to St-Martin, this said to be recuperation of overplus allowances wrongly paid to St-Martin from 2008 to 2010.

And on the back of the above, in April 2011 the State decided to inflict St-Martin with a perpetual yearly reevaluated debt burden evaluated at 634 126,00 euros for the year 2008. Certainly likely African ex-colonies, as payback for colonization benefits

This price tag, formerly known in the history of France under the appellation 'Assignat”, has simply completed article 53 of the constitution that reserves to the French Republic the rights to cede any of its overseas territories to any other Nation.

Can one explain to me how can St-Martin be constitutionally an integral part of France, yet the people can be condemned to pay to France a perpetual yearly debt burden?

What more make of this perpetual debt a reprehensible hoax is the fact that it result from the only readjustment of the charges of the sole Fire Department transferred from the Department/Guadeloupe to the Collectivity in 2008.

For this year 2016, the running expenditures budget of the Collectivity is fixed at 137 millions euros, an increase of over 185% compared to the 2008 transfer of competences budget (74,6 millions)

And a fiscal receipt budgeted at the sum of 81,01 millions euros, an increase of 249% compared to the 32,6 millions of the 2008 transfer of competences budget.

A budgetary increase essentially paid by the implementation upon the unprivileged social strata residents of unprecedented taxations, abusive and fraudulent impositions, fraudulent taxation calculations,

All which will be illegal if refer to the French national fiscal legislation, but permissible upon the power of the said granted Fiscal Autonomy to SXM.

Useless to plead our fate before the Conseil d'Etat or the Conseil Constitutionnel they both refer not the laws and fundamental principles of the French Republic but squarely dismiss any case of abuse of fiscal power of the COM St-Martin place before them by slyly assimilating the fiscal autonomy of COM St-Martin to the 1830's regime of the colonies when the French constitution declared that the regime of colonies is determined by special laws called the colonial charter (La Charte Coloniale).

Remember, the January 1^st, 1798 constitution of France (La Convention) also did declared the autonomy of the colonies within the sovereignty of the Republic, represented by an agent of the Republic, the first appointed to Guadeloupe including St-Martin, was Victor HUGUES, no need to recall the despotism and bloody terror that the natives suffered under his reign.

Paris declarations of autonomy within the Republic to French Overseas territories had always meant and will always meant more power in the hands of the State's appointed representatives and a local elected government reduced to a scapegoat role.

Considering all the above, and looking unfold such a shameful rat race between natives contemplating the president seat of the Collectivity in coming up march 2017 COM elections,

A rat race in which none is less incompetent than the other and all to blame directly and indirectly for the immature unfolding of the new status of St-Martin and the catastrophic situation the country natives are now confronted with.

It therefore becomes very clear to me that voicing my opinion in such an irrational, self-centered, egocentric............ context, is likely a lonely man crying out in a vast no man's land.

So I have decided after the publication of this ultimate article to retreat in my home-garden, write out my autobiography and auto-Eulogy and simply wait and see.

What will be, will be, Que sera sera.

A PERPETUAL YEARLY DEBT BURDEN INFLICTED BY FRANCE: A REPREHENSIBLE HOAX

On December 30^th, 2008, St-Barth learn that it has been inflicted a perpetual yearly reevaluated debt burden, fixed at the sum of
5 600 000,00 euros for the year 2008.

And from April 2011, we also find the Collectivity of St-Martin also pleading against an inflicted perpetual yearly reevaluated debt burden, fixed at the sum of 634 126,00 euros for the year 2008.

Never in a dream in this 21^st century one would have expected the French metropolitan Government to condemn two little islands in the Caribbean Sea, St-Martin 20 square miles and St-Barth 9,7 square miles to pay a debt burden for a bare administrative change of status from a Commune of Guadeloupe to an Overseas Collectivity of France, a debt known in a regrettable period of France decolonization of Africa history as a debt burden for colonization benefits,

A change of status that by an irony of fate consist is reality of facts to more a higher implication of the State representatives, the préfet, in the day to day run of St-Martin public affairs, than real administrative autonomy in the hands to the local elected leaders, to the exception of the full power to squeeze life out of the unprivileged residents in the name of fiscal autonomy.

This inflicted perpetual yearly debt burden is in perfect alignment with General Charles De Gaulle offer to the Africans from 1958 as alternative to the colonization continuation pact linking France to its African colonies: “ Your independence comes at the cost of paying a yearly debt to France as compensation for colonization benefits”. Africa paid a very high cost for there independence, not only financially but most sadly by the savage taken down of the life of its most prominent true independent minded leaders.

In 1963 the debt of newly independent African countries, former colonies of France, was huge, for many countries it represented almost 40% of their running expenditures budget and if not mistaken they are yet up to this day subject to this debt as cost of their independence from France.

Also added to this debt, these African countries had to suffer drastic financial and economic constraints in their international relations.

Closer to us, we are also reminded the debt burden Haiti is yet paying to France as ransom required for the official recognition of its independence acquired by force since 1804.

WHY THIS DEBT BURDEN IS BUT A REPREHENSIBLE HOAX?

Referring to an April 22^nd, 2011 “arrêté Ministériel”, and a subsequent April 19^th, 2012 ministerial “Circulaire” addressed to the préfet, it is stated that COM St-Martin is indebted to State (France) for the sum of 634 126,00 euros as resulting from an adjustment of the decentralization allowances (DGD) and generated from a difference in the 2008 evaluation of charges of the Fire Department transferred from the Departement/Guadeloupe to the newly created COM St-Martin.

If not mistaken, in none of the above mentioned ministerial documents it is stated that this debt was to be translated into a perpetual yearly reevaluated debt for St-Martin in favor of France, it is simply indicated for Guadeloupe an adjustment of the DGD and for St-Martin an adjustment of the DGC.

Unlike St-Barth perpetual yearly debt that was confirmed by article 6 of the December 30^th, 2008 “Loi de Finances Rectificative”, unless mistaken, I found no “Loi de Finances Rectificative” attributing to this debt of COM St-Martin, the same perpetual nature as the debt of St-Barth.

So in this article, I'm referring to different court cases filed by COM St-Martin to get this yearly debt burden lifted and all the media comments characterizing this debt as of the same nature as St-Barth debt burden.

So providing that this St-Martin yearly debt burden fixed at the sum of : 634 126 euros, for the year 2008, is not a joke taken for serious by our local leaders,

I have make it my duty to analyze the calculations leading to this debt burden and to conclude on its true characteristics

We Know that the Collectivity of St-Barth, is condemned by article 6 of the December 30^th, 2008 “Loi de Finances Rectificative (LFR)” in modification of article 104 of the December 25^th, 2007 “LFR” to pay a perpetual yearly reevaluated debt burden to the State (France) in compensation of France's claimed lost in resources in the evaluation of the transfer of competences in the change of status from a Commune to an Overseas Collectivity of France.

This St-Barth debt burden fixed for the year 2008 at the sum of : 5 600 000,00 euros consist in its totality of State's taxation transferred (6 069 000 euros)

To the contrary St-Martin Debt burden fixed for the year 2008 at the sum of 634 126,00 euros consist in its totality of a simply difference in the 2008 evaluation of the Charges of the Fire Department of which the competences have been transferred from Guadeloupe to COM St-Martin.

Curiously we find the debt of St-Barth in all “LFR” following the 2008 LFR up to the 2015 LFR, the last I verified, and a complete silence in regards to St-Martin's said yearly debt burden?

At the date, December 30^th, 2008 of publication of St-Barth debt burden we know that the transferred budget for St-Martin was accusing a deficit at the sum of 5 103 895 euros that the State legally had to take at its charge, but a complete silence was observed as if it did not existed.

Click on image below for full view.

The 15 879 000 euros Global compensation balance in favor of the State, represents St-Martin's debt to France as result of the excess in State's taxation transferred.

But since the State has to pay to St-Martin 20 982 000,00 € compensation/account + taxes relief withhold).

Finally, we find the 2008 transferred budget of compensations charges/Resources, indicating a deficit of: 5 103 000,00 €, the exact opposite to St-Barth. This deficit legally should have been charged to the State's compensation account as to balance the newly created COM St-Martin Budget.

The newly created COM St-Martin was therefore handed down from the State a starting off budget accusing a deficit of over 5,1 millions euros. And this to the sacred silence of all.

Yet, from the year 2009, the State (France) is to benefit of 11 975 000,00 € (726 + 3 699 + 7 550) withhold as recuperation of taxes relief grants formerly compensated at the level of Region-Departement-Commune.

As formerly all tax reliefs granted to individuals and businesses were at the charge of the State's budget, but since St-Martin is said to have fiscal autonomy, this policy is extended only up to fiscal year 2008 and from the fiscal year 2009, any tax relief granted to individuals and businesses will be exclusively charged to the budget of St-Martin Collectivity.

On the other hand, France is to benefit slyly of 10 956 000,00 € in “Octroi de mer” included and counted in the 2008 transferred budget as a resource transferred from the Departement/Guadeloupe to COM St-Martin, but the Departement/Guadeloupe will cease paying this fund to St-Martin from January 1^st,2009, yet, the State refuses to compensate St-Martin for this lost of 2008 resource transferred, by evoking some sort of incomprehensible defensive argument, saying the reason this tax cannot be compensated is that it was not a St-Martin locally enforced taxation.

The only sense I can find in such an a defensive argument is a slyly suggestion to St-Martin to use its fiscal autonomy to institute this Octroi-de mer taxation in St-Martin which will call for setting up customs offices at our border with Dutch St-Maarten.

Therefore, taken into consideration the above facts, France, from the only 2008 transferred budge of competences has made a 28 034 000,00 € profit (5 103+11 975+10 956) on the head of St-Martin on this change of Status from a Commune of Guadeloupe to an Overseas Collectivity of France.

At the preliminary stage of the transfer of competences process, it was stated in the articles LO. 6271-5 and LO.6371-5 of the CGCT that the State was to guarantee the financial neutrality of the transfer of competences not only in favor of the two newly created Collectivities, St-Martin and St-Barth, but also in favor of the Department/ Guadeloupe and Region/Guadeloupe.

Meaning that any insufficiency or excess of the resources transferred compared to the charges transferred will be neutralized by imputation on the sole State's compensation account.

The above was confirmed by article104 of the December 25^th, 2007 “Loi de finances Rectificative (LFR)

Unfortunately, this principle of neutrality promised by the State, was to vanish by article 6 of a December 30^th, 2008 “Loi de Finances Rectificative (LFR)” modifying article 104 of the previous 2007 LFR and deciding that all excess in resources transferred henceforth constitute a yearly reevaluated debt refundable to the State (France), payable by the issue by the Prefet
of Region Guadeloupe at the beginning of January for the concerned year of a “titre de perception” that must be paid by the COM by the latest 6 months after its date of issue.

As a result, struck by surprise, only COM St-Barth was stated in the law condemned to this yearly perpetual debt burden towards the State(France) evaluated for 2008 at the sum of: 5, 6 millions euros.

The law remained silent regarding COM St-Martin and this because contrary to St-Barth, the transferred budget for St-Martin indicated a 5,1 millions euros deficit that legally the State should have been considered indebted to St-Martin for.

It is only 3 years later that St-Martin officially or unofficially found itself fighting to get relief from a yearly perpetual debt burden towards the State (France) evaluated for 2008 at the sum of : 634 126 euros,

What attracts curiosity in this COM St-Martin issue, is the fact that for St-Barth, we find this modification of article 104 of the 2007 LFR in every LFR published since 2008 and contrarily a complete silence regarding St-Martin.

A search up to the 2015 LFR reveals no trace of any rectification of art. 104 of the 2007 LFR confirming this St-Martin debt burden and most of all the payment modalities, as in 2011 we count four potentially years ow as back-payment.

Curiously, in spite of the fact that all transferred budget of evaluation of charges and resources indicate a deficit to be compensated by France in favor of COM St-Martin,

we note in same article 6 of the 2008 LFR, a total silence concerning the above global compensation and no reference of a yearly debt for St-Martin, but as result of a separated analytical readjustment of transferred charges and resources from Guadeloupe institutions to COM St-Martin, indication of a 4 184 084,00 € cut to be operated on the “dotation forfaitaire” due to St- Martin and recuperated by sums of 2 092 042,00 € on each of the years 2009 and 2010.

And again by the same method as above, on the April 19^th, 2011 “ministerial Circulaire” in addition to the 634 126,00 € debt burden, it is also indicated that: it will be operated a cut of 1 393 592,00 € on each of the years 2011 and 2012 DGC of St-Martin in recuperation of a total excess of 2 787 184,00 € decentralization fund (DGD) paid to the Collectivity of St-Martin by error during the years 2008, 2009 and 2010.

Therefore while St-Barth compensation debt burden of 5,6 million euros had remained unchanged since the 2008 LFR, we find ever since the State squeezing St-Martin as one will squeeze the juice out a lemon.

We find the COM St-Martin suffering a pay-back penalty amounting to a total of 6 971 268,00 € (2 092 042 x 2 + 2 787 184) plus a perpetual yearly reevaluated debt, evaluated at the sum of 634 126,00 € for the year 2008.

At the same time the minister of the budget was operating all the above cuts on the decentralization allowances and the compensation allowances due to St-Martin, all to be essentially to the benefit of the Guadeloupe,

Using the same said definitive evaluation of the transferred charges and resources published in the arrêté du 22/04/2011 and “ 19/04/2012 “Circulaire”, an accurate and sincere accountancy in conformity with the methods fixed by the Organic law, reveals a State's compensation debt in favor of the St-Martin Collectivity for the sum of 10 415 000,00 €.

The compensations operations figuring on the right side of the above statement is a result of my accountancy following the same procedure as the CCEC 2007 Statement and strictly based on the figures published in the April 22^nd, 2011 arrêté and the April 19^th,2012 “circulaire ministériel” said to be the definitive evaluation of charges and resources transferred.

The other anomaly with the calculation of this 2011 compensation of charges and resources transferred is that the figures published seems to be all in 2008 value, when if not mistaken by the organic law and the 2007 LFR the evaluation of the charges transferred in the calculation of the transfer of competences budget had to be considered at their 2006 value for the charges and for the taxations at their 2005 value.

Here after is a summary account resulting from the
above mentioned ministerial documents:

The above summary shows clearly that St-Martin is in debt to France for

12 180 000 euros resulting from the surplus in taxation resources transferred by the State

But since it also shows that France has to pay to St-Martin 22 595 000 euros in compensations allowances (DGC), Here again this compensation operation shows the State (France) indebted to St-Martin for the sum of: 10 415 000,00 €

To this debt should be added the 10 956 000,00 € in “Octroi de mer” formerly paid to St-Martin by the Departement/Guadeloupe as its quota in importation taxes collected not in St-Martin but on continental Guadeloupe on the importation of goods, and included in the 2008 budget of transfer of competences.

Because of its fiscal autonomy, this “Octroi-de-mer” tax will no more be due and paid to St-Martin from January 1^st, 2009,

Yet the State (France) refuses to compensate St-Martin for this lost in resource included in the 2008 transfer of competences budget, by advancing the incomprehensible defensive argument that this resource was not a St-Martin locally enforced tax.

However this defensive argument may be interpreted, it remains unacceptable in substance due to the fact that the criteria retained for compensation was not based on the nature of the resources or of the charges but simply on the fundamental principle prescribed by the Organic law which is the State observing a strict financial neutrality in the transfer of competences operation, using the State's Global Compensation account as neutralizer.

The national motto of France being: “Liberty-Equality-Fraternity”, equality obliges the following questions:

Why St-Barth is condemned by the 2008 LFR to a perpetual yearly debt burden in favor of France because the compensation balance reveals a debt of 5 676 744,00 € in favor of France?

And the same 2008 LFR remains silent when the same compensation statement indicates for COM St-Martin a deficit balance for the sum of:

5 103 895,00 €, that France should legally be indebted to St-Martin

Why not a perpetual yearly reevaluated debt of France in favor of St-Martin?

And even if we should consider the April 22^nd, 2011 said definitive evaluation of the charges, France still remains indebted to St-Martin for the sum of 10 415 000,00 € as compensations balance.

Yet by a manifest abuse of power and through arbitrary hypothesis, the Minister of the Budget manage to convert this debt of France to a 914 995,00 € (reduced to 634 126) perpetual yearly debt of St-Martin in favor of France.

Concerning the calculation leading to St-Martin's 634 126,00 euros yearly debt

By the terms of the organic law, the resources in taxes transferred were calculated on the amount of taxes that the State was liable to collect the year before the last year preceding the entry into effect of the Organic law, therefore the year 2005 taxes.

The “Conseil Constitutionnel” further precised the year 2005 resources in taxes must be taken at their theoretical potential level and not by the amount effectively collected in 2005.

The evaluation of the charges by the December 25^th, 2007 “LFR” also by the dispositions of the organic law, were to be calculated at their 2006 value.

On the contrary, by the terms of the April 19^th, 2012 “Circulaire no. 10CB/12/08200/C” and the April 22^nd, 2011 Ministerial “arrêté”(decree) it had been decided to evaluate the charges leading to St-Martin
634 126, 00 euros at the 2008 charges value.

In short, St-Barth debt burden is evaluate at its 2006 value but St-Martin debt burden is calculated at its 2008 value. Does anyone has an explanation for this disparity?

Referring to the “Circulaire no. 10CB/12/08200/C dated April 19^th, 2012, this St-Martin debt of 634 126,00 euros in favor of France has been calculated as followed:

The charges of the department “Incendie & Secours” transferred from the Department/Guadeloupe to the COM St-Martin are said to have been overvalued and therefore had to be reduced from sum of 1 554 934 euros to the sum of 680 490 euros given a difference of 874 449 euros at 2006 value converted to 914 995 euros in 2008 value.

This subsequently reduced the decentralization allowances (DGD) from

2 811 220 euros to 1 896 225 euros, difference 914 995 euros (2 811 220 – 1896 225) as surplus in resources transferred to St-Martin in 2008.

Seemingly in the books of the minister of the budget, St-Martin had a credit for the sum of 280 868 euros, therefore after deduction from the 914 995, this brought to the 634 126 euros debt.

The juridical question is was the sum of 280 868 euros of the same nature as the 914 995 euros, as the difference leads to a perpetual yearly debt burden, if not this can be legally characterized as subtracting goats from sheep and finding a balance in sheep.

Already we note that St-Barth debt burden is originated from an excess in taxation transferred when on the contrary St-Martin debt burden is originated from a readjustment of charges relating to the sole Fire Department,

It is obvious that this compensation of the above mentioned ministry, had nothing in common with the work assigned to the CCEC of St-Martin, that had fixed definitively in its sitting of July 7^th, 2009 the evaluation of the charges transferred from the Region, the “Département” and the Commune.

The mission of this special St- Martin CCEC was therefore considered accomplished and had no further reason to be yet existing on the date of January 13^th, 2011 as claimed in the above mentioned “Circulaire”

And it was never question of a debt burden against St-Martin but simply readjustment of the different allowances (dotations)

The question is how true can be the statement in the April 19^th, 2012 claiming: “ the procedure leading to this debt of St-Martin in favor of France was taken after favorable “avis” of the majority of the members of the St-Martin CCEC in there sitting of January 13^th, 2011.”

Another question is by what constitutional law or principle can an operation consisting in the readjustment of the charges of a single budget item, the charges of the department “incendie & Secours” (the fire department) can be translated into a perpetual yearly debt burden?

Here are some of the irregularities committed by the minister of the budget:

He singled out the budgetary item “incendie & Secours” out of 8 items in total transferred by the “Département/Guadeloupe” to COM St-Martin
His calculation is based on the hypothesis that the item he singled out was 100% compensated by the only decentralization allowances (DGD) resources, which absolutely false.

The global compensation was fungible and therefore not liable to individualization. And referring to the 1 554 939 euros in charges transferred by the “Département/Guadeloupe” in 2008 (2006 value), the compensation was fungible divided:

-Partly by resources in taxation

-Partly by different types of allowances

-Partly by the “Octroi-de-mer” resources that was yet in effect in 2008.

And considering the refusal of the State to compensate the lost of this resource from 2009, the COM St-Martin should have been within its legitimate rights to claim that this lost of resource be validated as a compensation asset in any eventuality of readjustment of the charges and resources of the 2008 transfer of competence budget, in particular that should intervene between the Departement/Guadeloupe and the COM St-Martin.
The minister of the budget acted as if no readjustment had ever intervened between 2008 and 2011 the date of his now readjustment. Again a false pretence, because we read in article 6 of the December 30^th, 2008 LFR the following:

“By derogation of article 104 of the December 25^th, 2007 LFR, the basic allowances (dotation forfaitaire) paid to the Collectivity of St-Martin in 2009 and 2010 in respect of article L. 6364-3 of the CGCT will be reduced every year at the sum of 2 092 042 euros as for the recuperation of the overplus paid in 2008.”And in this same April 19^th, 2011 “ministerial Circulaire” in addition to the 634 126,00 debt burden, it is also indicated: “that it will be operated a cut of 1 393 592 euros on each of the years 2011 and 2012 DGC of St-Martin in recuperation of a total excess of 2 787 184 euros decentralization fund (DGD) paid to the Collectivity of St-Martin by error during the years 2008, 2009 and 2010.”

So What are the defining characteristics of the charges of the Fire Department readjustment making of it a perpetual yearly reevaluated debt burden?

Why not the above approximate 7 millions euros readjustment of the transferred “Dotations”?
Why it simply stipulated in the “Circulaire” that this 634 126,00 euros adjustment was to be charged to the compensation account of COM St-Martin
Why we find no subsequent LFR precising the payment modalities of this St-Martin debt, as for St-Barth we know it was stipulated in the 2008 LFR that debt will subject to yearly “Titre de perception” .
If instead of singling out the only Fire Department, we consider the global compensation account for the all eight competences transferred from the Departement/Guadeloupe to St-Martin, calculated in the new evaluation figures of the minister of the budget, the result is as followed:

And as the above “Sources and Applications of the Transferred Resources and Charges statement” shows, the global compensation of all the competences transferred from all four institutions (State, Region, Departement , Commune) amount to the sum of 10 415 000,00 € in the benefit of COM St-Martin, that France should have remained indebted for.

Therefore my conclusion on this debt:
Taken into consideration the above observations and the above statement titled “ Sources and application of transferred resources & Charges”

Considering the fact that the above statement takes into consideration in its calculations the rectifications indicated in the above mentioned “circulaire ministeriel of April 19^th, 2012,
as well as the evaluation of charges as published in the April 22^nd, 2011 ministerial decree and we find the St-Martin transfer of competences budget accusing a deficit of 10 415 000,00 € that should have been compensated by the State.

Considering the fact that the debt of 634 126,00 € results not from the compensation statements prepared in conformity with the fungible method prescribed by the February 21^st, 2007 organic law and the December 25^th, 2007 LFR, but from a singled out analytical readjustment of the sole DGD of the Departement of Guadeloupe done by the minister of the budget,

Considering that this debt was not calculated by the St-Martin's “Commission Consultative d'Evaluation des Charges (CCEC) but by an unilateral analytical evaluation and arbitrary hypothesis done by the minister of the budget, singling out the compensation of the charges of a single item out of eight transferred from the Departement/Gpe to the COM St-Martin in 2008

Considering the fact that the readjustment object of the “Circulaire” dated April 19^th, 2012 and the April 22^nd, 2011 Ministerial decree was done under the hypothesis that the concerned charges of the Fire Department were compensated 100% by “Dotation Globale de Decentralisation (DGD)”

Considering the fact that in the 2008 compensation budget the concerned charges of the Fire Department, were compensated not solely by decentralization allowances (DGD) but in a fungible manner by resources in taxation, “Octroi-de-mer” resources and by different allowances.

Considering therefore that the fact for the minister of the budget to single out the only DGD resources is obviously an arbitrary act, more when considering on the other hand that COM St-Martin is “Laissée pour compte” with the robbed away non-compensated “Octroi-de-mer” resource.

Considering the fact that the 2008 compensation budget was subject to many previous readjustments namely the readjustments of article 6 of the December 30^th, 2008 LFR and of the same “circulaire” now in question,

Considering that by the dispositions of the 2007 LFR, the readjustment of excess resources transferred by the Departement/Guadeloupe to St-Martin was to be subject to regularization of the DGD of the Departement/Guadeloupe and for St-Martin to a reduction of the “DGC” of the latter for the concerned amount,

Considering that up the 2008 LFR, the DGC regarding COM St-Martin was globally credited of the sum of 5 103 895,00 €, sum that the State was indebted to St-Martin as compensation funds.

Considering the fact that even in the eventuality of a separated compensation at the level of the Departement/Guadeloupe, based on the same said definitive evaluations of charges, the “Dotation Globale de Compensation (DGC)” at the level of the Departement/Guadeloupe summed up to a compensation of : 2 041 000,00 € in favor of St-Martin,

Considering that the nature of this COM St-Martin 634 126,00 € debt, resulting from a readjustment of charges transferred is contrary in its nature to the debt related in the dispositions article 6 of the 2008 LFR, that clearly specify "debt resulting from an excess of resources transferred", understanding undoubtedly excess in taxation transferred.

Considering the fact article L.O. 6371-5 of the CGCT in its dispositions clearly specify an asymmetrical procedure of compensation for COM-St-Martin compared to St-Barth, Quote:: “ In the case that the Departement/Guadeloupe may transfer more resources than charges, the State will proceed to a readjustment of the DGD of Guadeloupe; and in return St-Martin will suffer a deduction of same amount on its DGC; On the contrary the situation of St-Barth will remain uncharged, the situation remaining at the charge of the State”

Considering that the dispositions of article 6 of the 2008 LFR modifying the last alinea of the 3 of II of article 104 of the 2007 LFR and replacing the words: “est a la charge de l'Etat” by “fait l'objet d'un titre de perception...” were exclusively reserved to the COM St-Barth; As stated above, the latter had benefit of an asymmetrical compensation procedure compared to COM St-Martin.

It is undeniable, up to proof of the contrary, that the declared COM St-Martin yearly debt in favor of the State (France), evaluated for the year 2008 at the sum of 634 126,00 €, is an arbitrary act, built upon false hypothesis and an abuse of power. Therefore as such, has no valid legal justification and should be pronounced null and void.

From my point of view the COM St-Martin has up to this day shamefully mishandled this case and this because none want to question his incompetence in the entire transfer of competences process.

APPROACH OF THE COM St-MARTIN SEEKING RELIEF OF THIS PERPETUAL YEARLY DEBT

By a July 5^th, 2011, “requête” before the the “Conseil d'Etat”, the St-Martin Collectivity protested against this debt burden of 634126,00€ on the only grounds that the State has not compensated all the transferred resources from the Commune,

On December 26^th, 2013, the Conseil d'Etat turned over the “requête” before the Administrative Court of Paris on the grounds of the irregularity character of the April 22^nd,2011“arrêté”.

This case to my knowledge should yet be pending before this Paris court,

Yet, recently, for unknown reason, in parallel to this supposedly pending case before the Paris Administrative Court, we learn that in a January 2016 “requête”, the president of the COM St-Martin, Aline HANSON, seized the Administrative Court of Basse-Terre in the form of a “Question Prioritaire de Constitutionnalité (QPC)”

This on the grounds that “the Global compensation allowances “Dotation Globale de Compensation (DGC)” was conceived to guaranteed the neutrality of the operation of transfer of competences, and this render the modalities retained by article 6 of the 2008 LFR in rectification of article LO. 6271-5 of the CGCT and article 104 of the 2007 LFR,
not conform with the Constitution.

And that as a result of this fact, the COM St-Martin found itself under a perpetual yearly debt burden to pay to the State, evaluated for the year 2008 at the sum of : 634 126,00 €

In consideration of which, the president Aline HANSON, demand the Court to pronounce the non-conformity of this debt with the Constitution”

The unfolding of the procedure is as follows:

By ordinance of January 22^nd, 2016, the Administrative Court submitted the QPC to the “Conseil d'Etat”

By an April 13^th, 2016 decision, the “Conseil d'Etat” forwarded over the QPC to the “Conseil Constitutionel”

By a July 1^st, 2016 the Conseil Constitutionnel dismissed the president Aline HANSON in her demand, and pronounced the contested compensation Debt in conformity with the constitution.

We may also recall president Aline HANSON plea to the president of the Republic Francois HOLLANDE during his Mai 8^th, 2015 visit to St-Martin and the president in reply given a rigid uncompromising position in regards to any relief of this perpetual yearly debt.

But I'm forced to believe that this recent initiative of president Aline Hanson and the procedure of the Administrative Court of Basse-Terre are simply game-playing, and this for the simple fact that the COM St-Barth had taken the identical initiatives three years ago upon the same grounds and in the same form of a QPC and the case was dismissed by the same “Conseil Constitutionnel”

The unfolding of this St-Barth case:

In November 2013 the Collectivity of St-Barthelemy seized the Administrative Court of Basse-Terre/Guadeloupe in the form of a “Question Prioritaire de Constitutionnalite (QPC).

The COM recalled the fact that by the dispositions of article 6 of the 2008 “ Loi des Finances Rectificative (LFR)”:
“The debt due to the State (France) in excess of resources transferred is to be subject every year to a “Titre de perception” issued by the Prefet of Region/Guadeloupe during the month of January of the year concerned and payment must intervene by the latest 6 months after.

Exceptionally the debt due for the year 2008, will be subject to two “Titre de perception”, each for the sum of 2 814 129 euros, one to be issued in 2009 and the other in 2010.”

The COM claimed:

“Not respecting the timetable fixed by the above mentioned law, it is only on December 20^th, 2012 the Prefet of Region/Guadeloupe issued the first “Titre de perception” as to recuperate the years 2008 and 2009 debt due to the State (France).”

The COM of St-Barthelemy pleaded that: “article 6 of the 2008 LFR by not respecting the rights acquired by articles LO. 6271-4 and 6271-5 of the organic law and article 104 of the 2007 LFR, was in infraction with article 16 of the 1789 “declaration des droits de l'homme et du citoyen”

On November 2013 the Administrative Court of Basse-Terre transmitted the QPC of the COM of St-Barthelemy to the “Conseil d'Etat”, the latter turned it over to the “Conseil Constitutionnel”

The “Conseil Constitutionnel” in a decision, concluded that the modification of article 104 of the 2007 LFR by article 6 of the 2008 LFR was justified and not contrary to any rights guaranteed by the Constitution, and therefore pronounced a nonsuit

This decision of the “Conseil Constitutionel” was in substance grounded on the fact that the evaluation of the budget of transfer of competences to the COM at the time of the drafting of the Organic law as well as of article104 of the 2007 LFR, were established in temporary evaluations and only became definitive after the mission of the CCEC was accomplished and therefore the COM St-Barthelemy is not founded to pretend to the benefit of acquired right guaranteed by article 16 of the 1789 Declaration.

The least I can say about this decision of the “Conseil Constitutionnel” is that the Court has limited its verdict to the sole arguments of COM St-Barth.

But knowing the history of France decolonization policy, bringing forward the principle of financial neutrality in the transfer of Competences to St-Martin and St-Barth in article 104 of the 2007 LFR, is to be considered a fundamental principle, that should never be characterized as a casualness based on the fact that the evaluation of the charges was temporary. This is purely nonsense,

The evaluation of these charges even if considered temporary, was nevertheless done by a CCEC composed of members exclusively appointed by the State, therefore may be qualified as temporary but never as casual.

In any case, placing the principle of financial neutrality on the negotiation table when the budget of transfer of competences was temporary and to suddenly take it off the table and to substitute it by France's traditional decolonization policy consisting in imposing on liberated colonies a debt burden as payment for colonization benefits, this after the COM are set in place and the evaluation of charges becomes definitive, can never be justice.

(note that this decision confirm well that all evaluation of charges transferred were definitively fixed and closed by the CCEC since the publication of article 6 of the 2008 LFR. Therefore this Consultant Commission had no further legal existence in St-Martin, no legal power or competence at the date of January 13^th, 2011 to decide on the validity of new charges brought up by the “Ministre du Budget” against St-Martin and that was to benefit the Departement/Guadeloupe and indebted St-Martin.

NOW THE BIG QUESTION IS:

WHY NO ONE HAS TO THIS DAY DENOUNCED THIS YEARLY DEBT BURDEN AS GROUNDED UPON A REPREHENSIBLE “SUPERCHERIE” ?

The answer to this question obliges us to recall the actions surrounding the setting into place of the newly created COM:

The COM St-Martin and COM St-Barthelemy were officially created not as duly they should have been, by a constitutional law but by an Organic Law promulgated on February 21^st, 2007,

Consequently, it is only indirectly in the French constitution that it may be refer to St-Martin and St-Barth as French Overseas Collectivity, but there is no specific article stating the accession of these two former Communes of Guadeloupe to the status of COM.

The same can be said about COM St-Martin at the level of the E.U., France had never officially declared to the C.E.(Conseil Europeen) the change of status of St-Martin from a Commune of Guadeloupe to an autonomous COM.

Indirectly we find St-Martin under the status of a COM in the books of the TFUE (Traite de Fonctionnement de l'U.E.), but this is not the legislative body of the E.U. And the C.E., the real legislative body, is under no obligation to ground its decisions on the work of the TFUE.

On the contrary St-Barth is officially declared at the level of the C.E. And the E.U. Legislation was modified to accommodate the change of status of St-Barth as a COM and also under the E.U. Status of a PTOM., but a complete silence regarding St-Martin is observed.

After the July 1^st, and July 8^th, 2007 councillors elections, on July15^th, 2007, the first Territorial Council was voted in with for president Louis Constant FLEMING.

By the dispositions of the February 21^st, 2007 Organic law, the transfer of competences to the newly created Overseas Collectivity was to be officially effective only from January 1^st, 2008. In other words up to this date the Territorial Council elected July 15^th, was supposedly running under the budget and competences of the only Commune of St-Martin,

For the drafting of the Organic law and the transfer of competences scheduled for January 1^st,2008, a Consultant Commission (Commission Consultative d'Evaluation des Charges /CCEC) was put in place at the level of the préfet of Guadeloupe region and composed of members exclusively chosen by the préfet.

The work of this first Consultant Commission was said to be temporary awaiting the definitive evaluation of a new local CCEC put in place at the level of each COM and composed of elected members of the concerned COM, members of the Department/Guadeloupe, members of the Region/Guadeloupe and representatives of the State, this in conformity with article LO. 6371-6 of the CGCT,

On December 25^th, 2007 was promulgates a “Loi des Finances Rectificative (LFR)” of which article 104 was consecrated to the conditions of transfer of resources and charges generated by the transfer of competences to the newly created COM.

The dispositions of this LFR also emphasized on the principle of financial neutrality to be observed in the compensation Resources/Charges by imputation exclusively on the State's compensation account, used as the neutralizer.

It was clearly expressed with no ambiguity that any excess or insufficient resources in the process would be charged exclusively to the State's compensation (France) account.

However, a December 2007 statement established by the St-Martin's CCEC in view of the December 2007 LFR, presented the following Compensation situation:

A compensation deficit (DGC) in favor of COM St-Martin at the sum of

5 103 895,00 €
On the contrary for St-Barth a “DGC” debt in favor of France at the sum of

5 676 744,00 €

Subsequently by article 6 of a December 30^th, 2008 LFR modifying the last alinea of the 3 of the II of article 104 of the 2007 LFR, St-Barth was place before the accomplished fact that the principle of financial neutrality had been abolished by this new LFR, in the following terms:

Article 6 states: indications in the last alinea of the 3 of II of article 104 :“to the charge of the State's account” is now replaced by the indication: “Would be subject to a “titre de perception issued every year by the prefet of Region Guadeloupe during the month of January of the considered year, for payment by the latest 6 months after the issued date”

This article 6 further stated that the year 2008 debt of St-Barth will be subject to: two “Titre de perception” one in 2009 and the other in 2010, each for the sum of 2 814 129 euros.

All facts indicate that this modification of the principle of neutrality was exclusively intended to COM St-Barth.A complete silence is observed in this December 30^th, 2008 LFR regarding COM St-Martin compensation.

Nothing is mention for COM St-Martin, that we know contrarily to St-Barth, the DGC showed the State's indebted in favor of St-Martin for the sum of: 5 103 895 euros

In protest against this U-Turn of France, we find:

The President of the “Departement/Guadeloupe”, Jacques GILLOT, complaining of being robbed of over 18 millions euros from in cuts of the “Departement” different allowances (Dotations)
And Victorin LUREL, Deputy and President of the Region/Guadeloupe, also complaining, struck by surprise in finding that the different allowances (dotations) granted by the State were reduced by over 5 millions euros.

The beginning of COM St-Martin protest against this debt burden:

It is only by an April 22^nd, 2011 Ministerial decree followed by an April 19^th, 2012 ministerial “Circulaire” that St-Martin was seemingly indirectly informed that readjustment operation for over-evaluation of the charges of the department “Incendie et Secours” transferred from the “Département/Guadeloupe” to the COM St-Martin has generated an increase of the DGD of the Département/Guadeloupe and subsequently an equivalent reduction of St-Martin global Compensation allowances (DGC).

This reduction was evaluated at the sum of 874 449 euros in 2006 value, converted to the sum of:
914 995,00 euros in 2008 value and reduced to 634 126,00 € after deduction of a credit due of
280 868,00 €.

It is stated that this readjustment of charges was voted upon and approved by the St-Martin's CCEC by the majority of its members in their sitting of January 13^th, 2011.

If not mistaken, the character of perpetual yearly reevaluated debt is not expressly stated in none of the above mentioned acts. Therefore all seems to be in conformity with the dispositions of article L.O. 6371-5 of the CGCT.

And I found no mention of any perpetual yearly reevaluated debt burden on St-Martin in none of the yearly following “Loi de Finances Rectificative (LFR)” modifying article 104 of the 2007 LFR.

On the contrary St-Barth is recalled in every year LFR since 2008 up to my last verification of the 2015 LFR.

Note that this 634 126,00 euros compensations debit resulting from the readjustment of the sole Fire Department of which competences had been transferred from the Departement/Guadeloupe to the COM St-Martin, by the dispositions of the Organic law, could not be singled out but legally integrated in the general global compensation “dotations” account, resulting from the transfer of competences from all 4 institutions: the State, the Region, the Departement, and the Commune.

And as demonstrated above this global compensation account was presenting a balance due to St-Martin by France.

And from my point of view, this explains to me the raison of the December 26^th, 2013, decision of the Conseil d'Etat to turn over before the Administrative Court of Paris the July 5^th, 2011, the “requête” of COM St-Martin on the grounds of the: irregularity character of the April 22^nd,2011 ministerial decree.

What could have cause this U turn of France

Before the official setting into place of the COM St-Martin and COM St-Barth, we find a France embracing a rather worthy principle of financial neutrality in answering to the demand of St-Martin and St-Barth for a change of status from Communes of Guadeloupe to Overseas Collectivities.

And a year later, after the Collectivities were operational, we find a France rooted back into its colonial tradition to impose on its colonies a debt burden as payback for colonization benefits for the broking of the colonization pact linking her to her colonized Overseas territories.

I wish to quote this declaration of Victorin Lurel, Deputy and president of Region Guadeloupe to the prime Minister Francois Fillon during his visit to Guadeloupe in January 2008:

“ A subject that I have particularly taken at heart as well as deputy of St-Martin and St-Barth as president of Region, and that I wish to share with you Mister prime minister, is my uneasiness concerning the autonomy of the new Overseas Collectivities of the Northern islands.

Their putting into place is proceeded in opacity and in an absence of consultation that undermines our confidence in the impartiality of the Government.

Article 104 of the amended Finance law for 2007 is the result of an amendment adopted by night and without consultation of the concerned Collectivities, creating dispositions exactly contrary to the propositions that we had made to your government, Jacques Gillot and myself by courier of June 20^th,2007.”

I ignore what deal was made in favor of Jacques GILLOT and Victorin LUREL, but what I can affirm is that Both the Region and the “Departement” ended up recovering the essential of what they had previously lost in the first evaluation of the transferred resources and charges, by readjustments at the level of the minister of the budget, and this in complete disregard of the global compensations “dotations' process. All this at the cost of St-Martin the big looser.

From the 2008 evaluations of the St-Martin CCEC to the 2011 definitive evaluations done by the Minister of the Budget, the compensation account can be analyzed as follow:

For the Region/Guadeloupe, the charges transferred dropped from 4 680 000 euros to 2 987000 euros
at the same time the “Dotations” increased from 537 000 to 2 235 000 euros and the compensation (DGC) hypothetically dropped from 2 670 000 to 5 000 euros
For the Departement/Guadeloupe the charges transferred dropped from 18 393 000 to 16 163 000 euros
at the same time the “Dotations” increased from 5 573 000 to 6 549 000 euros to which must be added the 10 956 000 euros that will no more be paid to St-Martin from January 1^st, 2009.
The compensation (DGC) hypothetically increased from 1 548 000 to 2 041 000 euros
For the State (France) the charges dropped from 3 014 000 to 2 285000 euros and the debt of St-Martin for surplus in taxation increased from 11 451000 to 12 180 000,00 euros

But since France is in debt to St-Martin for the necessary compensations needed at the level of the Region, Departement and Commune for the total sum 22 595 000 euros (5+2 041+ 20 549 = 22 595), France remains yet in debt to St-Martin even by this new reevaluation for the sum of 10 415 000 euros ( 22 595 000 – 12 180 000)
For the Commune of St-Martin, on the contrary, the charges increased from 48 523 000 to 61 161 000 euros

At the same time the “dotations” remained unchanged or worst reduced by the 10 956 000,00 euros that will no longer be paid to St-Martin and refused to be compensated by France.
The compensation (DGC) hypothetically increased from 36 000 to 20 549 000 euros.

The reason why I qualified the new (DGC) to be Hypothetical it that:

- primarily it appears to be absolutely disconnected from the general global compensation account

- secondly these new evaluations of the charges transferred are established and readjusted unilaterally by the Minister of the budget in 2008 values, when on the contrary by the dispositions of the Organic law, the evaluations of the charges were to be established by the Consultant Commission (CCEC) in 2006 values,

- thirdly, the 74,6 millions euros in resources of the official 2008 budget of transferred competences were reduced by 46,6 millions euros when compared to the resources of the 2009 budget established upon the following financial occurrences:

- The prematured fiscal measures taken by LCF, the resources in taxations reduced by 6,5 millions euros before the 2008 official transferred budget was supposed to be officially operational.

- The analytic readjustments of the DGD and DGC by the minister of the budget in disregard of the general global compensation account, the “dotations” budgeted in the 2008 transferred competences budget were reduced by the sum of the 7 millions euros recuperated on St-Martin to the benefit of Region-Departement/Guadeloupe.

-The abolishing without compensation of 11 millions euros in octroi-de-mer from 2009

-The abolishing from 2009 of 16,4 millions euros in State's tax relief compensation

- The fact that the budget of transferred competences in itself presented a deficit of over 5,1 millions euros not compensated

- the 634 126,00 debt burden resulting from the readjustment of the charges of the Fire Department of which competences were transferred from the Departement/Guadeloupe

As stated above, the minister of the budget operated his compensation readjustments between the Department/Guadeloupe and the COM St-Martin, in complete disregard of the general Global compensation (DGC) process.

As for the 634 126,00 debt burden, we find a minister of the budget resorted to a distinct analytical compensation, considering only one isolated item of the transfer of competence budget between the Departement/Guadeloupe and COM St-Martin, and under the false hypothesis that in the 2008 transferred budget, the compensation of the charges of the Fire Department were exclusively compensated by the global decentralization (DGD) account of Departement/Guadeloupe, while at the same time between these two institutions exist a conflict amounting to the sum of 10 956,000 euros in “Octroi de mer” refused to be compensated by the State.

It is by this means that COM St-Martin has been condemned to a perpetual yearly debt in favor of France, resulting exclusively from a readjustment of the charges of the fire department (Pompiers), of which competences had been turned over from the Departement/Guadeloupe to the COM St-Martin.

As above demonstrated, if the compensation process applied to this April 22^nd, 2011 evaluation of the charges transferred was in conformity with the dispositions of the February 21^st, 2007 Organic law, it is France who would have been indebted to St-Martin for the sum of 10 415 000,00 euros.

To conclude, the above analysis demonstrates clearly that in reality of facts, the COM St-Martin was handed down in 2008 with a potential deficit evaluated to the sum of 46,6 millions euros of which a 634 126,00 euros yearly reevaluated perpetual debt.

COM St-Martin being undoubtedly the big looser, it is logic to put into question the impartiality of the St-Martin CCEC seemingly reduced in this affairs to a scapegoat role,

We know that officially the headquarters of this CCEC had to be locally here in St-Martin,

We know that officially this CCEC had to be composed of elected members of the COM St-Martin, representatives of the Region/Guadeloupe, representatives of the Departement/Guadeloupe and representatives of the State(France)

But here are some questions:

Was this CCEC effectively operational locally here in St-Martin?
Who were the elected members representatives of COM St-Martin?
Had the COM St-Martin ever informed the public on the work of this Consultant Commission (CCEC) or had questioned the modalities, methods or rules observed to achieve an accurately and definitive evaluation of cost of the transfer of competences from all four institutions concerned (State, Region, Departement, Commune) to the newly created Overseas Collectivity?
How could the readjustment of the charges of the Fire Department leading to this 634 126,00 euros debt be approved by this St-Martin's CCEC in its sitting of January 13^th, 2011 and the COM St-Martin pretends today to be surprisedly infringed.

All informations gathered, it is truly not misleading to conclude that the existence of this officially called “St-Martin CCEC” here in St-Martin was but fictive.

The evident truth is that if there was a new local CCEC created, in actual fact it operated identically as the previous one that was said to be temporary and composed of high ranking civil servants chosen by the Prefet of Region Guadeloupe and sitting under his authority.

An other evident truth is that , after being caught by surprise, Jacques Gillot and Victorin LUREL joined force with this supposed new local CCEC or with the State representatives to recover what they had previously lost in the 2008 transferred budget.

So it is fair to say that in the reality of facts, this new supposed local CCEC operated in the form of a coalition of State's representatives joined with representatives of the Region/Guadeloupe and representatives of the Departement/Guadeloupe, all three sitting before an empty seat, that of COM St-Martin

I may refer to the declaration of Mr. Dominique LACROIX, a former “Prefet Delegue” for St-Martin & St-Barth during an audition by the “mission d'information” on April 17^th, 2014 concerning the definitive evaluation of the charges transferred to COM St-Martin, he declared:

“The evaluation of the charges was a particular complex question for the services of the State, the Region and the Departement, for this reason, this evaluation can be imperfect.....
I also think that the Collectivity was lacking the expertise capacity to challenge the propositions presented to them by the State, the Region and the Departement.

Placing face to face on one side a Collectivity at its beginnings and on the other side the State, the Region and the Departement, could have never lead to balanced dialogue”

We need to know who were the elected representatives of COM St-Martin sitting in this called St-Martin local CCEC and we need to know if they were present in the sitting of January 13^th, 2011 when these new transferred charges by which St-Martin is condemned today to a perpetual yearly debt in favor of France, were voted upon and approved.

HOW CAN WE EXPLAIN THE U-TURN OF FRANCE FROM A PROMISE OF FINANCIAL NEUTRALITY TO A DRASTIC IMPOSITION OF A PERPETUAL YEARLY DEBT BURDEN

There is always a reason behind a sudden drastic change in people's behaviors, even in the behaviors of a colonialist minded Nation as France.

It is no secret that the daily fate of we natives in the French Overseas territories often depends on wether the appointed representative of the State, the Prefet is a good-humored person or an ill-humored person.

It is also no secret that all the folks involved in this struggle for a change of status did not had the necessary expertise capacity to conceive and formulate in clear legislative and constitutional terms the grounds on which they wanted this new COM St-Martin to be build upon

It was all a fake autonomy dream in which each individual egocentrically was solely contemplating his personal potentiality to rise to a high rank function in government locally as well as nationally in Paris.

But it is also true that even the State's representatives, were surprised before the most irrational and irresponsible measures taken by the newly elected Council of the COM St-Martin, under the presidency of Louis Constant Fleming.

Measures taken by the COM while it was yet supposedly functioning on temporary evaluated funds

The COM of St-Martin and of St-Barthelemy were created by the Febuary 21^st, 2007 Organic law, with constitutional effect from January 1^st, 2007, but it is only from January 1^st, 2008, that officially the transfer of competences was to be effective.

This means that it is only from January 1^st, 2008 that the newly created COM to officially operate fully as a Region, a Departement and a Commune with in addition certain State's competences handed down under the terms of the Organic law.

Also financially the budget of the COM with the evaluation of the charges and resources transferred was only going into effect from January 1^st, 2008.

In other words before this date and from the July 15^th, 2007 the COM St-Martin was supposedly yet functioning within the budget of the Commune.

We further know that St-Barth had full financial autonomy from day one, on the contrary, St-Martin was not to have full financial autonomy before January 1^st, 2012.

Elections of councillors of the COM were held on July 1^st, and 8^th, 2007 and on July 15^th, 2007 St-Martin elected its Territorial Council with for president Mr. Louis Constant FLEMING.

Now three factors must be clear:

First as said above, the Territorial Council even is in place from July 15^th2007, it was not to be invested into its new competences and to dispose of the funds of its running expenditures transferred budget as a COM before January 1^st, 2008.
Secondly even being fully in its function as a COM from January 1^st, 2008, financially it was functioning upon a temporary evaluation of the charges and resources in compensation of the competences transferred.

A St-Martin CCEC was in charge to calculate the definitive evaluation of the charges of the competences transferred.In short this means that from January 1^st 2008 up to the definitive evaluation of the charges by the St-Martin CCEC, the COM St-Martin was officially functioning under a temporary evaluated budget of which outcome yet remains in the hands of the State.
Thirdly, the COM-St-Martin was not to have its financial autonomy before January 1^st, 2012.

Considering these three factors, it is obvious that from January 1^st, 2008 up to at the very least December 31^st,2011, the newly create COM St-Martin was to be confronted with a period of financial uncertainty, awaiting both its financial autonomy and the definitive evaluation of the running expenditures and necessary resources needed to run of the newly created COM starting off with the new transferred competences.

During such a period of financial uncertainty, what kind of leader in his good mind would have taken any budgetary initiative of the nature to financially compromise a good and sincere supervision of the financial situation resulting from the 2008 transferred of competences budget to the newly created COM St-Martin, and also the definitive evaluation by the CCEC of the charges of the transferred competences and of the necessary resources needed in compensation?

Contrary to the above stated common sense, at the same time that this called St-Martin Consultant Commission (CCEC), was officially supposedly carrying out its mission locally in St-Martin and in spite of the fact COM St-Martin was not yet granted financial autonomy,

We find the president Louis constant FLEMING, engaged in taxation reforms that by the least one can say,were deeply confusing and compromising to the good evaluation of the cost of the transferred competences and the necessary resources in compensation.

Already on a November 21^st, 2007 deliberation, the Territorial Council voted:

For a general 40% reduction on revenue taxes,

This knowing that 44% (14 465 000 euros) of the resources transferred in taxation consist of State's taxation on revenues (IRPP, IS, ISF) evaluated upon the year 2005 taxation, not at the effective sum collected but at their theoretic amount.

This State's taxation transferred was never effectively collected by the State, because the potential payers in majority are the socio-professional, and everyone on the island know their history when come to this category of residents fulfilling their fiscal duties and obligations

And also knowing well that of the total 36,6 millions resources in taxation transferred in compensation of the charges transferred, 16, 6 millions (45,4%) was officially recognized as potentially non-collectable.
And for the abolition of the solidarity taxes on great wealth.

As a result of Louis Constant premature taxation exoneration to the most wealthy,

For the year 2008 the COM had benefited from the State of a tax relief compensation as a guaranty for unpaid tax so the difference between the 32,6 millions euros in taxation transferred as resources and the taxation effectively collected was insignificant,

But from the year 2009, because of COM St-Martin granted fiscal autonomy, this tax relief compensation was abolished, and already for the fiscal year 2009, of the 32,6 millions in taxation transferred in 2008, the COM St-Martin barely collected 25, 6 millions euros, an approximate 23% drop, not to be anymore compensated.

As palliative to president LCF premature fiscal regime set in place, from the year 2009 we find the COM St-Martin involved in the creation of all sort of local taxations of an unprecedented nature, squeezing the economic poor with unprecedented taxations and fraudulent impositions and fraudulent calculations.

By the above scheme directed exclusively against the unprivileged social strata, the taxation collected by the COM for the year 2010 suddenly increased from the sum of 32,6 millions euros in 2008 to the sum of 68,3 millions euros, an increase quite 210% compared to the taxation transferred as resources in 2008 and this exclusively on the head of the poor natives of St-Martin with a home and a little undivided house lot of land inherited from their deceased forefathers.

We find also Louis Constant FLEMING, prematurely installing services that were said to be handed down from the State to the COM, such as vehicles registrations. This service immediately set in place even before the 1^st, of January 2008, not awaiting the transfer of vehicle users files from the Sous-Prefecture, was to be very penalizing to vehicle users that find themselves under the obligation to start over anew all the registration formalities to reconstitute a second file to that already in the hands of the Sous-Prefet.

When it would have so much less penalizing for these poor people to wait until their files were turned over by the Sous-Prefecture to the COM, compulsory after January 1^st, 2008

Then find him restoring a road tax, and proudly declaring “This new road tax is a major step forward in harmonizing with Dutch St-Maarten”Should we have to remind LCF that Dutch St-Maarten don't pay “taxes foncieres” or “taxes d'habitation”

Remember this road tax, the formerly known as “Vignette Auto” created in France in 1956 to finance a solidarity fund in favor of the Old-aged population, was totally abolished since the year 2000 in France and Overseas French regions.

To these random tax policies, we must add the enforcement on the newly created COM of the rule of 5 years of residence requested for unknown reason by our elected leaders and prescribed in article LO. 6314-4 of the Organic law and as result, has created two categories of fiscal residence within the Collectivity of St-Martin:

- All persons residing in St-Martin before July 15^th, 2007, only this category falls under the taxation regime of the Collectivity and inters into its budget

- All persons settled in St-Martin after July 15^th, 2007 and count less than 5 years of continuous residency.

This category, if the subject to tax previously was residing in metropolitan France or in any other French Overseas Territory, he is subject to metropolitan taxation regime and all taxation revenues collected from him in St-Martin supply the budget of the State and not the budget of the Collectivity of St-Martin.

However, article LO. 6380-1 of the CGCT make provision that the State is to pay to the Collectivity a compensation fund for the loss suffered as a result of the rules applied to this last category of residents.

The least one can assume is that these premature, irrational and irresponsible measures of president of President Louis Constant Fleming were not of the nature to instill confidence in the mind of the representatives of the State to intrust the COM with the State's money.

And we see the State representative, the prefet, 100% more present in the run of the public affairs of St-Martin administrated as a COM than when it was administrated as a Commune of Guadeloupe.

We can assume that all the reductions operated upon the State's “dotations” to COM St-Martin as well as the reprehensible financial hoax perpetrated by the State in the evaluation of the cost of the competences transferred, the perpetual debt burden, all seems to be motivated by the State's need to put money in the hands of the prefet as to finance his direct interference in the run of the affairs of St-Martin.

We can remember the prefet declaration to the Daily Herald “They are a bunch of irresponsible persons..”

In an October 19^th,2005 declaration of General Councillor Louis Constant Fleming we quote:

“The final draft of the organic law for St-Martin had received a final touching up in Paris on October 7^th, and a subsequent inter-ministerial meeting on the draft three days later had gone very well........The first five year mandate for the new Collectivity status for St-Martin, officially beginning January 1, 2008 would involve a cleaning-up process as the Collectivite inherits the financial situation of the municipality.........St-Martin will be granted full autonomy on January 1^st,2012, St-Barths will have full autonomy as of january 1^st, 2007.After being elected president of the COM, he did exactly the contrary in his hurry to fulfill his electoral campaign deals primarily with the European socio-professional settled on St-Martin, the known the fiscal paradise.

To conclude with president Louis Constant FLEMING random fiscal legislation, it was so obvious that one did not need education but simple common sense to understand that the said “Fiscal autonomy” granted to the newly created COM was no more than a fierce “Supercherie à la crème française”.

This granted fiscal autonomy as well as the entire modality of evaluation of the compensation of the competences transferred, can be compared to one traveling on a 30 days vacation leaving back home a bird in a cage with a daily measured potion of food and water calculated on a just 30 days potions, the bird has its consumption autonomy in its cage, free to decide on its own free will on its daily consumption, ignoring that his master only provided in the cage a calculated 30 days food ration.

It only take a few days for that happy-go-lucky bird to find itself in despair with nether food nor water and finally perished before its master returned from his 30 days vacation.

This bird in cage consumption autonomy characterize perfectly the called fiscal autonomy granted to the COM, an autonomy calculated to lead the COM straight to its death

Resources in form of taxation transferred represented 49% of the global total resources transferred. Since the transfer budget was limited solely to running expenditures, this means that 49% of the running expenditures were to be financed by the resources transferred in the form of taxation.

Therefore a responsible management of the budget of the newly created COM will consist in recognizing the fact that in spite of having fiscal autonomy, the newly created COM did not had the freedom to lower taxes at the very least before its budgetary incomes had attained a certain autonomous financial velocity.

And to the earliest this would have taken 5 years after creation of the COM or never if one should consider the tax evasion practices by the most wealthy on the island and their leeching socio-economical mentality.

We do not have in St-Martin socio-professionals contributing to the wealth of the island, enriching the island economic capital by reinvesting part of the profits they accumulate, but socio-professionals sucking like leeches all our island wealth potentialities and actual resources with objective to invest in foreign countries in particular within the Caribbean and the Americas.

There is no doubt that these premature and irresponsible measures taken in hurry by Louis Constant FLEMING, were instigated in particular by the socio-professionals in thirst to legalize their fiscal paradise status in St-Martin and who were holding him under pressure to fulfill his electoral campaign deals.
THE ORIGINAL PRICE PAID FOR THIS CHANGE OF STATUS

It is clear that the COM St-Martin with a population of over 37 000 inhabitants budgetary problems result from the irrational and reprehensible modalities and methods by which the cost of the transferred competences was evaluated, not ignoring also the incompetence of our elected representatives to guarantee the functional viability of the newly created COM.

We can but deplore the disgraceful submissiveness of our politicians, advocators of this change of status, not only to the modalities of evaluation of the transferred competences but primarily to all the preconditions set by the representative of the State, the Préfet of Region Guadeloupe prior to opening talks on the change of status.

From the years 1999 to 2006, the Commune of St-Martin was forced under budgetary constraint as preconditions to the opening of negotiation on the change of status
The administrative budget of the commune of St-Martin was already established in 1997 to the sum of 99 millions euros (650 millions francs) (42 M.€ allocated to running expenses 57 M.€ to investment),

And the consolidated budget including its annexed departments was fixed at 104,5 millions euros.

This is to say the newly created COM St-Martin 2008 budget set at 74,6 millions euros, was established at a sum representing about 75% of the sole Commune of St-Martin 1997 budget.

This enormous budgetary gap can be largely imputed to an unscrupulous manipulation of the budget of the Commune of St-Martin between 1999 and 2006, in order to reduce to the possible minimum the cost of transfer of the competences of the Commune to the COM in creation.

The proof that the 2008 transfer of competences budget was simply grounded upon fictive figures is that, we find the following year budget, the year 2009 budget of the COM St-Martin, established at the sum of 122 millions euros (running expenditures: 88 millions and investments 34 millions)

And today, the year 2016 budget is established at the sum of 212 million euros (running expenditures: 137 millions and investments 65 millions)

This shows a 174% increase from 2008 to 2009 and over 284% increase from 2008 to 2016.

To compare COM St-Martin 2016 budget with our neighbors:

Dutch St-Maarten local government running expenditures budget for 2016 is fixed at 224 millions euros (439 millions ANG)

Anguilla local government (16 500 inhabitants), running expenditure budget for 2016 is fixed at 77 millions euros (EC$ 226 millions)

A budget turned into an unscrupulous accordion

In 1999 the Préfet of Guadeloupe seized the “Chambre Régional des comptes” claiming that the 1997 budget leading up to the 1999 budget of the Commune of St-Martin, in spite of an apparent balance were presenting manifest insincerities.

The most significant insincerity was the fact that the budget included in receipts from SEMSAMAR a sum of 6,5 millions euros (41 millions francs) of which the origin of the debt could not be proven or legally justified

The “Chambre Régional des comptes” reported that the Commune budget accused between 1997 and 1999, a cumulated deficit of over 15 millions euros (100 millions francs), representing 1/3 of the Commune effective budget receipts.

As a result of this fact, the “Chambre Régional des Comptes” recommended to the Commune a set of austerity measures

The Mayor and his surroundings advocators for a change of status, were under obligation to play a budgetary accordion manipulation at the tune fixed by the préfet and the “Chambre Régional des Comptes”

Following the instructions recommended by the “Chambre Régionale des Comptes”, the Commune 2000 budget presented to the préfet of Guadeloupe Jean-Francois Carenco, was established at the sum of 68 millions euros: (35 M.€ allocated to running expenses and 33 M.€ allocated to investment.)

It was declared a balanced budget.A budget reduced to quite 35% of the 1999 budget and 69% of the 1997. It was declared a balanced budget.

To achieve this seemingly irrational budgetary drainage, on one hand the Commune decided to transform the “Water and sewage department” (régie des Eaux & assainissement”) accusing a deficit of 7 M€ , the “Port department” and the “Airport department” into 3 autonomous establishments distinct from the main budget of the Commune, each presenting separated autonomous budgets.

And on the other, in complicity with the State's representatives, it was decided not to budget certain compulsory expenses on the concerned year budget but to defer them to other years.

In an August 19^th, 1999 edition of the the St-Martin's Week journal, I quote: ”Local finances are no more in the red but a lot worst, close to lapsing into a coma” Yet this was not enough for the State Government to open negotiation for a change of status so much desired by all our elected representatives.

Therefore the Préfet of Guadeloupe with the help of the “Chambre Régional des Comptes”, put the Commune under pressure as precondition before sitting to the change of status negotiating table, to establish a budget totally stripped of all of its annexed departments.

Under this pressure, we find the Commune presenting a 2006 budget established at the sum of 37 millions euros, reduced exclusively to sole running expenditures of the main services of the Commune, and with no investment budgeted.

To have an accurate judgement, one will have to go 14 years back from 2006 in the history of the Commune to find a budget at that level, the 1992 budget of the Commune was established at the sum of 36 M€ .

The proof of the insincerity of this 2006 budget, is that on March the 22^nd, 2007, we find the Commune voting on the 2007 budget amounting to the sum of 91,3 millions euros (53,4 M€ in running expenditures and 37,9 M€ in investment.)

I may refer to deputy Mayor of St-Martin Jean-Luc Hamlet in a July 26^th, 2006 speech at the Belair Community Center declared:“...I Acknowledge that the financial difficulties the Commune faces caused a major stumbling block with Government during negotiations for transfer to the new status..............But the Commune's central budgets had been cleaned up........... Unlike St-Barths, St-Martin will not be granted financial autonomy until 2012, its financial situation has been under the supervision of Guadeloupe's Regional accounting Chamber since 2000.......A recent study indicated that in the next 10 to 15 years, St-Martin would need a 360 million euros injection from a so called compensation fund....money that would have to be provided by the State....... There was a risk of asking for too much which could see the organic law being rejected” .

As a result, in the transfer of competences the cost of the competences of the Commune transferred to the COM St-Martin were evaluated at the sum of 48,5 M€, of a total of 74,6 M€ transferred, in clear, the Commune represents 65% of the budget of the newly created COM St-Martin leaving a shared 35% evaluation cost for the competences transferred from the State, the Region and the Departement.

This obvious undervaluation of the cost of the competences transferred from the State, the Region and the Departement, was to be worsen by an April 22^nd, 2011 decree indicating new evaluations, said to be the definitive evaluation of the charges, in this decree, we find the transferred cometences of the Commune increased from 48,5 millions euros to the sum of 61, 2 millions euros of a total transferred budget amounting to 82,6 millions euros.

In this last evaluation the transferred competences of the Commune represent over 74% of COM St-Martin global transferred budget.

This means that the competences of the Departement/Guadeloupe, of the Region/Guadeloupe and from the State are evaluated in cost at only 26% of the running expenditures of the COM St-Martin.

St-Martin's budgetary tribulations under the reign of Frantz GUMBS

There is an old African adage that goes: “Who drinks wine for supper wants water for breakfast”

After unscrupulously manipulating the budget of the Commune from 1999 to 2006 under the pressure of the State as preconditions to a change of status from a Commune of Guadeloupe to a said to be autonomous Collectivity, the COM St-Martin with its 37 000 inhabitants, had been handed down in 2008 a budget in running expenditures far below the budget in running expenditures of Anguilla 6500 inhabitants.

The COM St-Martin started out in 2008 with a fictive budget, a budget designed to never achieve functional viability.

The evaluation of the transferred competences to the COM St-Martin has no common measures compared to the true financial need to run the heavy administrative structure of a COM as it is defined by the Organic law.

Nonchalantly accepted by the elected leaders of the COM St-Martin, this 2008 transferred competences budget, was to naturally serve as budget of reference by the State representative, the prefet to sanction any budgetary slippage committed by the COM.

It is therefore in this budgetary context that under the reign of Frantz Gumbs, the COM St-Martin 2011 budget established at the sum of 107,3 millions euros (75,7 M€ in running expenditures and 31,6 M€ in investments.), voted and approved on March 24^th, 2011
was by an April 28^th, 2011 decision, seized by Mr. Jacques Simmonet, “préfet Délégué of St-Martin/St-Barth” and placed under the supervision of the “Chambre Régionale des Comptes”

The Préfet Jacques Simmonet declared: “The budget was insincere, and suggested that the lowering or abolishing of certain taxes under the presidency of Louis Constant Fleming had not been in the Collectivity best interest..”

Mr. Frantz Gumbs president of the COM St-Martin declared: “The seizure was inevitable and understandable. It is true that between 2008 and 2011 our compulsory operating expenditures have risen exponentially while revenues have not, thus making it increasingly difficult to obtain a balanced budget. That's why in 2010 we decided to drastically reduce our expenditures”

It is interesting to note that this budget voted by COM St-Martin on March 24^th, 2011and seized by the Préfet, was accusing only the sum of 75,7 millions euros in running expenditures, practically the same sum in running expenditures in the 2008 transfer of competences budget (74 609 972 €) published by the 2007 LFR

And practically at the same date of the seizer by the prefet of the Frantz Gumbs budget, should we quote figures published by the April 22^nd, 2011 ministerial decree, we find these same 2008 transferred competences charges (running expenditures) amounting to the sum of

82 595 044,00 euros, said to be the definitive evaluation.

Note that Frantz Gumbs 2011 budget in running expenditures amounted only to 75,6 millions euros.

Contrary to all logic, in spite of the fact that this definitive evaluation is over 111% of the 2008 transferred of competences charges as published in the April 22^nd, 2011 ministerial decree and subsequently in the April 19^th, 2012 “Circulaire”, St-Martin is declared indebted to France for the sum of 634 126, 00 euros, debt to be declared later a perpetual yearly reevaluated debt burden.

More interesting to note also, is that it is indicated in the same above mentioned ministerial “Circulaire” that the above mentioned sum of 82 595 044,00 euros in transferred competences charges was voted upon and approved by the COM St-Martin CCEC in their sitting of January 13^th, 2011 and published in the “Journal Officiel” of Mai 4^th, 2011.

In clear language at the same date that the Frantz Gumbs 2011 budget was under seizure for insincerity by the préfet for a sum of 75,7 millions euros in running expenditures, the minister of Budget was publishing as definitive evaluation of the 2008 transferred competences charges the sum of 82,6; 11% superior to Frantz Gumbs 2011 budget.

In short, the running expenditures for the 2011 budget of COM St-Martin declared insincere, was approximately 11% inferior compared to the 2008 running expenditures evaluated by the Minister of Budget and published the same date the COM St-Martin budget was seized by the Préfet for insincerity.

An other obscurity in the run of the budget of the COM St-Martin between 2008 and 2012, is that in spite of the fact that the said definitive evaluation of the transferred charge amounts to an increase of over 111% compared to the 2008 transfer charges evaluation, we find the State Bleeding St-Martin for a total of 6 971 268,00 € said to be recuperation of excess resources transferred in 2008. And on the back a 634 126 € perpetual yearly debt burden.

To conclude, We know that contrary to St-Barth, St-Martin was not intended by the organic law to have full financial autonomy before January 1^st, 2012, seemingly during this period and even beyond, the minister of the budget was running his budget of St-Martin in an arbitrary manner with not the least elementary cohesion with the local management of of the budget of the COM St-Martin and was executing arbitrary analytic readjustments in complete disregard of the global compensations “dotations” account that was presenting a deficit in favor of COM St-Martin not compensated.

Therefore the declared excess in resources transferred to St-Martin and recuperated during the years 2008 to 2012 and to which is added this 634 126,00 euros perpetual yearly debt burden, remains from my point of view, a reprehensible hoax.

Would it not be a worthy move of the COM St-Martin to close down this Fire department on the French Side, returning it to Guadeloupe and sign a Fire assistance cooperation agreement with Dutch St-Martin as to get this perpetual yearly debt burden lifted?

Because having the charges of the running expenditures of this department and with on the back a yearly debt burden of over 634 126 € is simply a too abusive penalty to accept for any government seeking sustainable development.

Unprecedented impositions and Fraudulent calculations instituted by the COM St-Martin.

We know that for this year 2016, the fiscal receipt budgeted amounts to 81,01 millions euros, an increase of 249% compared to the 32,6 millions in taxation resources transferred in the 2008 transfer of competences budget.

An increase of 249% in spite of all the tax exemptions, exonerations and tax pay-back voted in favor of the wealthy. So hereafter are some of the taxation measures taken by the COM St-Martin to assure this exorbitant increase in less than 7 fiscal years.

Under the National taxation regime, poor people with no other revenue than the rent of their personal individual home or the undivided inherited home from deceased parents, were never imposed to revenue tax for rent money collected.

In spite of the fact that this type of revenue is by law taxable, in the reality of facts it was not enforced against the above category of residents for the simple raison that the sum in rent collected felt in general within the bracket of revenue exonerated.

So this category of tax payers was only subject to property tax (Taxes foncières).

In the regime imposed by the COM St-Martin, this category is now subject to both revenue tax for rent collected and to property tax.

And this revenue tax is imposed at 15% of the gross amount of rent collected, when legally in the absence of a declaration of the effective renting charges to be deducted, the gross rent should be subject to 30% reduction to determine the net taxable.

On the back of this 15% taxation it is imposed on this category of resident also a 2,5% taxation called “Prélèvements sociaux .
By the law property tax (taxes foncières) the taxable base should be 50% of the “valeur locative” indicated on the “relevé de propriété”. This “valeur locative” has nothing to do with the actual rent collected but is the result of a very complex indexation calculation at national level and published yearly by the State,

Not respection the 50% deduction rule, the COM St-Martin applies their 47.30% taxation rate on 100% of the indicated “Valeur locative”
An other fraudulent practice of COM St-Martin is against retirement pensions that consist partly of a sum paid as social security general régime pension fund and partly by a sum paid as Old-aged solidarity fund.

By the law only the part paid as social security general régime pension is imposable, the part paid as Old-aged solidarity fund is exonerated.

The COM St-Martin imposes these poor residents on the totality of their pension.
The decision to withhold 30% in the name of revenue tax on the solidarity revenue (RSA) paid to resident facing insecure means of living, residents with no income, this category of solidarity allowance is called “RSA Socle” compred to another category called “RSA Activité” allocated as a complementary revenue to residents with a salary below the minimum wage, this last category seemingly remains on the State budget and therefore is exempted from the 30% taxation.,

Considering the French national legislation, the EU social legislation and the fundamental principles of the French Republic, there is absolutely no way that this 30% taxation on solidarity fund can be legal.

The préfet seized the “Conseil d'Etat” on the matter accusing COM -St-Martin of “Abuse of authority” , but the case was dismissed on the grounds of the COM St-Martin fiscal autonomy.

Now the people ought to know that contrary to the rumours, the financing of this RSA is supposed not to be at the charge of the Collectivity but included in the “Dotation forfaitaire” or the “Dotation Globale de Compensation” paid by the State to the COM.

This RSA, enforced in France since 1/06/2009 was introduced in the French Overseas regions from the 01/01/2011 in replacement of single parents “allocations”(API) and the famous RMI.

Both were exclusively charged to the State's budget, therefore the transfer of the competences of the RSA to the Overseas Regions was also accompanied with the transfer of the necessary resources to rid all burden on local budgets.

If this is not the case for COM St-Martin, only its incompetence is to blame.

What I know and believe was but a well suggested trap is that by a June 26^th, 2014 deliberation of the Territorial Council, COM St-Martin requested the competence to legislate on the RSA

This competence was granted on an extended period of two years, by a July 16^th, 2015 vote of the National Assembly in Paris.

What I can affirm is that it will be but cherished illusions for one to believe that Paris will grant to some Blacks in the Caribbean the freedom to legislate on the distribution of welfare benefits and will still pay the bill.
The systematic imposition of a 100 euros just to obtain a declaration of non-imposition for residents exonerated of revenue tax due to to the fact that their revenue falls within the exonerated bracket.

And this 100 euros tax is cumulated every year, meaning even if you did not requested a non-imposition declaration for five years when you go request one you find yourself confronted with a 500 euros back-payment to pay off before they deliver to you the declaration for the needed year.

With all of these unconstitutional fiscal practices of COM St-Martin, considered abusive if compared to the national taxation regime, it is useless to seize the Court because you are systematically dismissed on the grounds of the COM fiscal autonomy.

PARABLE

For those of you that may find my plea long and boring, I beg you to just simply see through the following parable, the present condition of St-Martin generated from the change of status of St-Martin from a Commune of Guadeloupe to an Overseas Collectivity of France

Writing to enlighten my patriots on the true political realities affecting the substantial growth of our island in particular in the midst of an electoral campaign, may reveals to be but cherished illusions.

Yet when ever I sit before my computer to address a common cause it is always my belief that I'm simply assuming the purpose God has assigned to me, “share with others the light I have blessed you with”

In this perspective, it comes to my mind, that Jesus Christ during his journey here on earth addressed his disciples and the the people in parables as to be assured of their clear understanding of his interpretation of God's word.

So likewise I have decided to invent a little parable, hoping it may help to translate in a grass-root language my analysis of the conditions leading COM St-Martin transfer of competences budget to a perpetual yearly debt burden in favor of France.

There was a native family living on a little house lot of land bound with a very large estate belonging to a very wealthy family of european origin.

In the bound separating the two properties was a huge breadfruit tree. Rooted on the european family side, many branches were fallen over on the native family property and the latter considered themselves the natural owners of all the fruits harvest on their side.

They enjoyed peacefully for many decades this situation, the fruits harvested played a substantial role in their livelihood.

Then comes a cyclone, the heavy winds of which uprooted partly this breadfruit tree, laying the trunk and all the branches on the property of the native family, leaving only the roots on the european family property.

The native family desperate to preserve there acquired status as now becoming the natural owners of all the branches of the tree and therefore the fruits produced, pleaded before the European family, not to trunk off the tree from laying over the fence and that they are willing to accept any deal proposed to them that will guaranty the preservation of their new status.

In answer to their request, the European family proposed to them two conditions, first the payment of a yearly soil sustenance fee for the root of the tree and secondly as to ease the burden off the parent tree, they must ground layer (marcotter) the branches of the tree by fastening them down as to berry them in the soil so that they may produce roots and become less dependent on the parent tree.

The native family accepted the deal and did as proposed to them and expected to flourish more than ever before.

Unfortunately their dreams were but short lived, the layered branches never grow roots and at the same time the tree withered and was becoming lesser and lesser fruitful.

The reason of their deception can be accused to the following causes:

The layering method by branches proposed by the European family is practically ineffective applied to breadfruit trees, known more commonly to multiply essentially from its roots

The European family being experts in the layering of plants, exploited excessively the roots of the breadfruit tree as to obtain plants for their personal orchard and for sale on the market.

This excessive exploitation weakened the capacity of the parent tree to nourish all its branches and root shoots and yet to remain fruitful. Such was the source of the native family deception, but they did not had the necessary expertise to discover and analyze the source of the deceit they have been victims of.

Before the advent of the cyclone, we had a breadfruit tree standing up straight by its trunk. There was no ambiguity in regards to the natural owners of its produced fruits. There was no charges for soil sustenance.

After the cyclone, we find a breadfruit tree lying to the ground, trunk and branches lying on one side of the barrier and roots on the other side.

Before the cyclone there was no questions regarding the distribution of the fruits produced by the breadfruit tree, the sharing of the fruits was latent, free of cost and obeyed only to the sole providence of nature

After the cyclone,

The European family slyly, reduced the branches of the breadfruit tree to a withering state, yet has induced the native family to the be

Yet, we find the native family dazzled by the thought of owning the entire breadfruit tree and to be able to dispose of all of its fruits and on the other side, the European family with expertise financial insights on how to exploit to the fullest all the factors of the new equation created by the fallen of its ultra-peripheral breadfruit tree.

Pages

Followers

MORE "THE ELDER" ARTICLES

About Me

Thursday, July 14, 2016

THE ST-MARTIN YOU WILL BE VOTING FOR- PLEA AGAINST DEBT BURDEN FOR COLONIZATION BENEFITS PAYBACK