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Article L1615-10 of the French General Code of Local Authorities

Specific State subsidies calculated on a pre-tax amount are not deducted from actual investment expenditure taken into account for the calculation of allocations from the Value Added Tax Compensation Fund.

Original in French 🇫🇷
Article L1615-10

Les subventions spécifiques de l’Etat calculées sur un montant hors taxe ne sont pas déduites des dépenses réelles d’investissement prises en compte pour le calcul des attributions du Fonds de compensation pour la taxe sur la valeur ajoutée.

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