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Article L3334-16-3 of the French General Code of Local Authorities

I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as compensation for exceptional revaluations of the flat-rate amount of the revenu de solidarité active according to the procedures defined in II and III of this article. From 1 January 2019, the territorial collectivity…

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Article L3335-2 of the French General Code of Local Authorities

I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Code. The fund is supplied by two deductions made from the twelfths provided for in article L. 3332-1-1 of this code, in accordance with the procedures set out in II and III of this article. It…

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Article L3335-3 of the French General Code of Local Authorities

I. – As from 2014, a solidarity fund for the departments is created. From 2015, this article applies to the Lyon metropolitan area. The resources of this fund are allocated to the départements as compensation for exceptional revaluations of the flat-rate amount of the allowance mentioned in articles L. 262-2 and L. 262-3 of the Code de l’action sociale et des familles, resulting from decrees no. 2013-793 of 30 August…

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Article L3335-4 of the French General Code of Local Authorities

I. – A solidarity fund is established for the départements of the Ile-de-France region. The resources of the fund are set at 60 million euros. II. – For each department in the Ile-de-France region, a synthetic index of resources and charges is calculated each year based on the following ratios: 1° The ratio between the average per capita financial potential of the departments in the Ile-de-France region and the per…

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Article L3341-1 of the French General Code of Local Authorities

The chairman of the departmental council keeps accounts of expenditure commitments in accordance with the conditions laid down by a joint order of the Minister for the Interior and the Minister for the Budget, issued after consultation with the Local Finance Committee. The chairman of the departmental council keeps accounts of expenditure commitments in accordance with the conditions laid down by a joint order of the Minister for the Interior…

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Article L3342-1 of the French General Code of Local Authorities

Subject to the provisions of Article 201 of Law No. 2018-1317 of 28 December 2018 on finance for 2019, the department’s accounting officer is solely responsible for executing, subject to the controls that are his responsibility, the collection of revenue as well as the payment of expenditure by the local authority within the limits of the appropriations regularly allocated by the departmental council.

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