Expenditure relating to the revenu minimum d’insertion, the revenu de solidarité active and the allocation personnalisée d’autonomie (personalised autonomy allowance) is recorded in an individualised chapter of the department’s budget. .
The provisions of articles L. 2322-1 and L. 2322-2 apply to the départements.
Fiscal revenue in the operating section comprises: a) Proceeds from taxes and duties whose basis of assessment is established and collection takes place in the forms provided for by the General Tax Code and the Town Planning Code, namely: 1° L’imposition forfaitaire sur les entreprises de réseaux; 2° La redevance des mines; 3° La taxe départementale de publicité foncière et le droit départemental d’enregistrement; 4° La taxe départementale additionnelle à…
I. – Taxes and levies collected by assessment on behalf of the départements are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth of the amount of…
Non-tax revenue from the operating section consists in particular of: 1° Income and proceeds from departmental properties; 2° Proceeds from copies of old documents or deeds deposited in the archives; 3° Proceeds from tolls on ferries and water crossings on roads and paths at the expense of the department, other tolls and all other rights granted to the department by laws ; 4° Allocations for the distribution of the global…
I. – The départements shall collect a share of the proceeds of the special tax on insurance agreements referred to in Articles 991 to 1004 of the General Tax Code, in accordance with the procedures defined in Article 1001 of the same code. The département receives proceeds from the tax mentioned in the first paragraph of this I corresponding to the application of the rate of this tax to a…
Revenue from the investment section consists in particular of: 1° Proceeds from borrowings; 2° repealed; 3° The departmental investment support grant; 4° The departmental equipment grant for collèges; 5° Payments from the Value Added Tax Compensation Fund; 6° State subsidies and contributions from communes and third parties to capital expenditure; 7° Gifts and bequests in kind and gifts and bequests in cash allocated to the purchase of a financial or…
The departmental council may institute an additional tax of 10% to the tourist tax or flat-rate tourist tax collected in the department by the communes referred to in article L. 2333-26 and by the public establishments for inter-municipal cooperation mentioned in 1° to 3° of I of article L. 5211-21, by decision of the deliberative body taken under the conditions provided for in Article L. 2333-26. The metropolis of Lyon…
I.-It is instituted, for the benefit of the départements and the metropolis of Lyon, a departmental share of the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on electricity. II.-.For 2022, the amount of the departmental share collected by the départements and the metropolis of Lyon is equal to the product of the departmental tax on the final…
Companies operating ski-lift equipment may be subject in mountain areas to a departmental tax on gross revenue from the sale of transport tickets, the proceeds of which are paid into the departmental budget. The amount of the departmental tax is included in the price of the transport ticket and collected from the user. The basis of assessment for the departmental tax does not include the amount of the latter or…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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