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Article L3313-1 of the French General Code of Local Authorities

The budgets and accounts of the department finally settled shall be made public by means of printing. The provisions of articles L. 2313-1 and L. 2313-1-1 are applicable to the départements. The place where these documents are made available to the public is the departmental headquarters. These documents may also be made available to the public in each canton, in a public place. A brief, summary presentation outlining the essential…

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Article L3321-1 of the French General Code of Local Authorities

The following are compulsory for the department: 1° Expenditure relating to the operation of the deliberative bodies and the upkeep of the departmental building; 2° Expenditure relating to the functional allowances provided for in articles L. 3123-15 to L. 3123-18 and the training costs for elected representatives referred to in article L. 3123-12 as well as contributions to the fund set up by article L. 1621-2 ; 3° Contributions to…

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Article L3332-1 of the French General Code of Local Authorities

Fiscal revenue in the operating section comprises: a) Proceeds from taxes and duties whose basis of assessment is established and collection takes place in the forms provided for by the General Tax Code and the Town Planning Code, namely: 1° L’imposition forfaitaire sur les entreprises de réseaux; 2° La redevance des mines; 3° La taxe départementale de publicité foncière et le droit départemental d’enregistrement; 4° La taxe départementale additionnelle à…

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Article L3332-1-1 of the French General Code of Local Authorities

I. – Taxes and levies collected by assessment on behalf of the départements are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth of the amount of…

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Article L3332-2 of the French General Code of Local Authorities

Non-tax revenue from the operating section consists in particular of: 1° Income and proceeds from departmental properties; 2° Proceeds from copies of old documents or deeds deposited in the archives; 3° Proceeds from tolls on ferries and water crossings on roads and paths at the expense of the department, other tolls and all other rights granted to the department by laws ; 4° Allocations for the distribution of the global…

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Article L3332-2-1 of the French General Code of Local Authorities

I. – The départements shall collect a share of the proceeds of the special tax on insurance agreements referred to in Articles 991 to 1004 of the General Tax Code, in accordance with the procedures defined in Article 1001 of the same code. The département receives proceeds from the tax mentioned in the first paragraph of this I corresponding to the application of the rate of this tax to a…

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Article L3332-3 of the French General Code of Local Authorities

Revenue from the investment section consists in particular of: 1° Proceeds from borrowings; 2° repealed; 3° The departmental investment support grant; 4° The departmental equipment grant for collèges; 5° Payments from the Value Added Tax Compensation Fund; 6° State subsidies and contributions from communes and third parties to capital expenditure; 7° Gifts and bequests in kind and gifts and bequests in cash allocated to the purchase of a financial or…

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Article L3333-1 of the French General Code of Local Authorities

The departmental council may institute an additional tax of 10% to the tourist tax or flat-rate tourist tax collected in the department by the communes referred to in article L. 2333-26 and by the public establishments for inter-municipal cooperation mentioned in 1° to 3° of I of article L. 5211-21, by decision of the deliberative body taken under the conditions provided for in Article L. 2333-26. The metropolis of Lyon…

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