The procedure defined in the second paragraph of Article D. 6262-26, to articles D. 6262-27and D. 6262-28 applies when the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6262-16.
The local authority depreciates its fixed assets, including those made available or assigned: 1° Intangible; 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the local authority that are handed over on assignment or at disposal, nor to land and land improvements other than deposit land, nor to collections and works of art. The…
For the application of 20° of Article L. 3321-1, the constitution of provisions for risks and charges and for depreciation of assets is mandatory as soon as the risk arises. The President of the Territorial Council must set aside the provision for the amount of the risk identified. The provision must be adjusted annually according to changes in the risk. It shall be written back when it has become irrelevant,…
For the application of 8° of article L. 3332-2, the local authority may neutralise the depreciation charge for equipment subsidies paid and for administrative and school buildings, less the amount of the annual write-back of equipment subsidies received to finance these facilities, by means of an expenditure in the investment section and a revenue in the operating section. For the application of 9° of article L. 3332-2, the local authority…
Articles D. 2321-8 to D. 2321-16 shall apply to the collectivity of Saint-Barthélemy.
Articles R. 2333-121 to R. 2333-132 are applicable to the local authority.
The fees to be received for the costs of analyses and tests in the community’s laboratories are set by the territorial council.
The provisions of article R. 3443-1 are applicable to the local authority.
The difference between the disposal value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
Articles R. 2334-13 to R. 2334-18 are applicable to the local authority.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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