CHAPTER I: General provisions

The revenue available to the region is entered in the operating and investment sections.

Revenue for the operating section includes in particular: a) Proceeds from contributions and taxes provided for in the General Tax Code or the Code of Taxes on Goods and Services, including: 1° The flat-rate tax on network companies; 2° The fixed tax on vehicle registration provided for in 1° of article L. 421-30 of the code of taxes on goods and services, up to €7 per certificate issued in the…

I. – Taxes and levies collected by way of assessment on behalf of the Regions 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 up to one-twelfth of the amount of…

Revenue from the investment section includes in particular: a) State subsidies and contributions from local authorities, their groupings and third parties to investment expenditure; b) Proceeds from loans contracted by the region; c) Gifts and bequests in kind and gifts and bequests in cash allocated to the purchase of a financial or physical fixed asset; d) The provisional transfer from the operating section and the proceeds from the allocation of…