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Article D4135-22-1 of the French General Code of Local Authorities

The resolution by which the regional council grants the financial assistance provided for by Article L. 4135-19-1 may specify the procedures for allocating and monitoring this aid, in particular any fractioning of its payment. In respect of each calendar year, the Regional Council is provided with an individual summary statement of aid paid to elected beneficiaries.

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Article D4135-22-4 of the French General Code of Local Authorities

The president of the regional council shall provide the elected representative receiving the financial aid, before 1 February of the year following that in which it was awarded, with a certificate stating the total amount of aid received and specifying that it is non-taxable. The annual declaration provided for by Article 87 of the General Tax Code signed by the region mentions, for each beneficiary, the amount of aid granted…

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