CHAPTER V : Value added tax compensation fund

I. and II. – (repealed) III. – The expenditure of local authorities and their public establishments carried out from 1 January 2021 and giving entitlement to allocations from the compensation fund for value added tax are, subject to the provisions of Article R. 1615-2: 1° Expenditure booked to the investment or operating section of the main management account and of each of the management accounts with separate accounting for local…

I. – (repealed) II. – For expenditure carried out from 1 January 2021, the following are not included among the capital expenditure giving entitlement to allocations from the compensation fund for value added tax: 1° Expenditure relating to fixed assets used to carry out operations subject to value added tax; 2° Expenditure that is exempt from value added tax, with the exception of that mentioned in articles 294 and 296…

I. – Expenditure eligible for the value added tax compensation fund by local authorities and public establishments other than conurbation communities and communities of communes, as defined in articles R. 1615-1, R. 1615-2 and R. 1615-3, to be taken into consideration for the allocation in respect of a given year, are those relating to the penultimate year. II. – The actual investment expenditure of agglomeration and commune communities, as defined…

The reimbursement referred to in Article L. 1615-9 is carried out under the following conditions: 1° In the case of a property transferred or entrusted to a third party outside the cases of eligibility provided for in the second paragraph of l’article L. 1615-3 before the beginning of the ninth year following that of its acquisition or completion, the beneficiary local authority or institution pays back a fraction of the…

I. – (repealed) II. – The allocations of the value added tax compensation fund made in the implementation of the automated processing of budgetary and accounting data provided for in II of Article L. 1615-1 are determined on the basis of the net balance of the accounts appearing on the list fixed by the order mentioned in IV of Article R. 1615-1 by application of the rates fixed in the…

Allocations from the value-added tax compensation fund are notified by the prefect.