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Article D3123-22-1 of the French General Code of Local Authorities

The resolution by which the General Council awards the financial assistance provided for in article L. 3123-19-1 may specify the procedures for allocating and monitoring this aid, in particular the possible splitting of its payment. In respect of each calendar year, the General Council is provided with an individual summary statement of aid paid to elected beneficiaries.

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Article D3123-22-4 of the French General Code of Local Authorities

Before 1 February of the year following the year in which the financial assistance was granted, the president of the general council shall provide the elected representative receiving the assistance with a certificate stating the total amount of assistance received and specifying that it is non-taxable. The annual declaration provided for in the article 87 of the Code général des impôts (General Tax Code) drawn up by the département states,…

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