Article D4231 of the French General Code of Local Authorities
November 4, 2023
The delegation threshold set by the deliberation provided for in 16° of article L. 4221-5 of this code may not exceed 200 euros. After examining the proposals sent by the public accountant relating to irrecoverable debts within the meaning of article R. 276-2 du livre des procédures fiscales, the President of the Regional Council declares the debt to be written off by decree. He reports his decisions to the Regional…
