TITLE II: THE COLLECTIVITY OF CORSICA

In accordance with the provisions of Article 1 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management, the fundamental principles contained in Title I of the said decree are applicable to the Corsican local authority and its public establishments.

Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure. .

The revenues of the Corsican local authority, regional, departmental, interregional and interdepartmental public establishments and any public body resulting from an agreement between the Corsican local authority and any other public authority or public establishment, as well as the revenues of the Corsican territorial authority which are not assessed and liquidated by the State tax departments in execution of the laws and regulations in force, are recovered: 1° Either by…