The departmental tax is instituted by deliberation of the departmental council, which sets the rate within the limit of 2% of gross receipts from the sale of transport tickets. .
If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 3333-4 is set, failing agreement between them, by the State representative under conditions set by decree in the Conseil d’Etat.
The annual proceeds of the departmental tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° To interventions promoting agricultural development in mountain areas; 2° To expenditure on equipment, services, promotion and training induced by the development of tourism in mountain areas and the needs of the various types of clientele as well as the improvement of rail and road access ; 3°…
The system of fees payable to the départements for the occupation of their public domain by electricity and gas transmission and distribution works and by specific electricity and gas lines or pipelines, as well as for temporary occupation of their public domain by worksites, is set by decree in the Conseil d’Etat subject to the provisions of the first and second paragraphs of the sole article of the loi n°…
The fees referred to in article L. 3333-8 are payable annually in advance.
The fees referred to in article L. 3333-8 are subject to the five-year statute of limitations which begins to run from the date on which they became due. The four-year statute of limitations instituted by the loi n° 68-1250 du 31 décembre 1968 relative à la prescription des créances sur l’Etat, les départements, les communes et les établissements publics is alone applicable to the action for restitution of royalties.
The départements receive a flat-rate allocation, an equalisation allocation and a compensation allocation. All of these sums evolve in the same way as the overall operating allocation distributed. In 2023, the amount of the departments’ overall operating allocation is equal to that distributed in 2022. In 2023, this amount is reduced by the amount corresponding to the reductions in allocations to be provided for in 2023 pursuant to Article 199-1…
The population to be taken into account for the application of this section is the municipal population of the département as resulting from the population census. This population is increased by one inhabitant per secondary residence.
Each département receives a lump-sum allocation. I. – From 2015, each département’s lump-sum allocation is equal to the amount received the previous year in respect of this allocation. For each department, with the exception of the department of Paris, this allocation is increased or reduced by the product of the difference between its population recorded in respect of the year of allocation and that recorded in respect of the year…
The departments’ overall operating allocation includes an equalisation allocation made up of the urban equalisation allocation provided for in article L. 3334-6-1 and the minimum operating allocation provided for in article L. 3334-7. From 2005, the annual increase in the balance of the departments’ overall operating grant after deduction of the flat-rate grant provided for in article L. 3334-3 and the compensation allowance provided for in article L. 3334-7-1 is…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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