CHAPTER IV : Financial and tax provisions

The proceeds of the increase in excise duty on alcohol in overseas territories provided for in article L. 313-30 of the same code constitute revenue for the region’s budget.

The Regional Council sets the rates for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on diesel and petrol in overseas France, under the conditions laid down in article L. 312-38 of the same code. The proceeds are entered in the budgets of each of the local authorities between which they are distributed.

The allocation is made by the Regional Council under the conditions set out below: A. – Part of the proceeds of the tax is allocated to the regional budget. It comprises: 1° An amount equal to 10% of the total proceeds, intended for the financing of investment operations of regional interest; 2° An allocation intended: – for the development of the national road network and forest tracks, without prejudice to…

The portions defined in 2° of A, 2° of B and C of Article L. 4434-3 and intended for the region, the department and the communes respectively undergo an increase at least equal to that of the department’s overall operating allocation or, if the increase in the department’s overall operating allocation is greater than that of the proceeds of the tax for the year in question, to that of the…

The State allocates annually to each of the regions concerned a global allocation for cultural development which is set by the Finance Act under the conditions set out in articles L. 1614-1 and L. 1614-3. This allocation replaces the credits allocated to each of the overseas regions for cultural development, with the exception of those allocated to the départements and communes.

The State allocates each year to each of the regions a global allocation for the environment and quality of life, which is set by the Finance Act under the conditions provided for in articles L. 1614-1 and L. 1614-3. This allocation replaces the budgetary support allocated by the State to each of the regions for environmental protection, with the exception of that previously allocated to the départements and communes and…

La dotation régionale d’équipement scolaire allouée à chaque région d’outre-mer est calculée dans les conditions prévues par l’article L. 4332-3. The regional education grant for the Guadeloupe region, calculated under the conditions defined in article L. 4332-3, is reduced from 2008 by an amount of €654,503 intended to finance the overall allocation for school construction and equipment allocated to the overseas collectivity of Saint-Martin pursuant to Article L. 6364-5.

The share of the equalisation allowance for the regions mentioned in Article L. 4332-8 received by the overseas regions is determined by applying to the total amount of the equalisation allowance three times the ratio between the population of the overseas regions, as resulting from the last general census, and the population of all the regions and the territorial collectivity of Corsica. The amount of this quota may not, however,…

The report on the budget guidelines mentioned in article L. 4312-1 presents a progress report on the measures set out in the convergence plan covering the region’s territory. L. 4312-1 presents a progress report on the measures set out in the convergence plan covering the region’s territory.