BOOK IV: REGIONS WITH SPECIAL STATUS AND THE TERRITORIAL COLLECTIVITY OF CORSICA

When the investment section of the budget shows a surplus after taking over the results, the Assembly of Corsica may transfer this surplus to the operating section in the cases and conditions defined by decree.

The budget and the administrative account are made public. The place where they are made available to the public is the headquarters of the Corsican local authority. A brief, summary presentation outlining the essential financial information is attached to the primary budget and the administrative account to enable citizens to grasp the issues at stake. The presentation provided for in the third paragraph of this article, as well as the…

The budget documents are accompanied by an appendix, in particular: 1° Summary data on the financial situation of the Corsican regional authority and its public establishments; 2° A list of assistance granted by the Corsican regional authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only; 3° An aggregated presentation of the results relating to the last known financial year of…

The certified accounts of the bodies mentioned in 4° of Article L. 4425-18 are transmitted to the Corsican regional authority. They are communicated by the Corsican regional authority to the elected members of the Assembly of Corsica who so request, under the conditions provided for in article L. 4132-17, as well as to any interested person, under the conditions set out in Article L. 4132-16. The Corsican regional authority shall…

The territorial collectivity of Corsica is responsible for financing the public services and establishments that it creates.

The regional audit chamber participates in the audit of the budgetary acts of the territorial collectivity of Corsica and its public establishments and audits their accounts, under the conditions provided for in Book VI of Part One. It may, in addition, carry out audits at the reasoned request of either the representative of the State in the territorial collectivity of Corsica or the president of the executive council. If the…

I.-The territorial collectivity of Corsica benefits from the following tax resources: 1° The taxes provided for in Article 575 E bis, in I of Article 1586 and in Article 1599 bis of the General Tax Code; 2° The proceeds of the increase in Corsica of the tax on air passenger transport provided for in Article L. 422-29 of the code of taxes on goods and services. To this end, the…

I.-The collectivity of Corsica shall benefit from the proceeds of the domestic consumption tax on energy products and the domestic tax on insurance policies available to the territorial collectivity of Corsica established by loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et les départements de la Corse-du-Sud et de la Haute-Corse, dans les conditions définies aux II and III of Article 52 of…