Call Us + 33 1 84 88 31 00

Contact
Get In Touch

Call Us + 33 1 84 88 31 00

Contact
Edit Content
Edit Content

French General Code of Local Authorities

Make An Appointment

Article L1614-10 of the French General Code of Local Authorities

November 8, 2023

The appropriations previously included in the State budget for the construction, equipment and operation of municipal and inter-municipal libraries and the equipment of departmental libraries are the subject of a special contribution within the general decentralisation grant. They are distributed by the State representative between the départements, communes and groups of local authorities carrying out investment work and non-permanent operating expenditure in respect of the powers they exercise by virtue…

Read More »

Article L1614-11 of the French General Code of Local Authorities

November 8, 2023

The operating expenses of departmental libraries, made the responsibility of the departments, are compensated under the conditions provided by articles L. 1614-1 to L. 1614-3. However, the appropriations from the general decentralisation grant corresponding to the expenditure borne by the State, in the year prior to the transfer of powers, in respect of movable and material equipment linked to the bringing into service of new buildings, the maintenance of buildings,…

Read More »

Article L1615-1 of the French General Code of Local Authorities

November 8, 2023

I.-The allocations made each year by law from the resources of the Local Authorities’ Value Added Tax Compensation Fund are intended to compensate for the value added tax paid by local authorities and their groupings on their investment expenditure as well as on their expenditure for: 1° Maintenance of public buildings and roads; 2° The maintenance of networks paid for from 1 January 2020; 3° The provision of cloud computing…

Read More »

Article L1615-2 of the French General Code of Local Authorities

November 8, 2023

Resources intended for the Fonds de compensation pour la taxe sur la valeur ajoutée, referred to in Article L. 1615-1, are distributed among the regions, départements, communes, the Lyon metropolitan area, their groupings, their régies, departmental and territorial fire and rescue services, communal social action centres, school funds, the Centre national de la fonction publique territoriale and the centres de gestion des personnels de la fonction publique territoriale in proportion…

Read More »

Article L1615-3 of the French General Code of Local Authorities

November 8, 2023

When a territorial authority, a public establishment or a grouping has obtained the benefit of the Value Added Tax Compensation Fund in respect of a capital asset and this asset is used for the purposes of an activity which, subsequently, is subject to this tax, it is required to repay to the State an amount equal to the tax relating to this same asset which it was able to deduct…

Read More »

Article L1615-4 of the French General Code of Local Authorities

November 8, 2023

When a local authority, public establishment or grouping uses a capital asset for the purposes of an activity that ceases to be subject to value added tax, it may obtain a payment from the Value Added Tax Compensation Fund equal to the fraction of the tax relating to this same asset that it was required to repay in application of the rules laid down for persons who cease to carry…

Read More »

Article L1615-5 of the French General Code of Local Authorities

November 8, 2023

As from 1 January 1980, sums paid for the reimbursement of value added tax paid on their investment expenditure by the Value Added Tax Compensation Fund are entered in the investment section of the budget of the beneficiary local authority, establishment or body. However, by way of exception and insofar as they exceed the total expenditure shown in the investment section, they may be entered in the operating section of…

Read More »

Article L1615-6 of the French General Code of Local Authorities

November 8, 2023

I.-Until 31 December 2001, allocations from the Value Added Tax Compensation Fund are determined by applying a flat-rate compensation rate of 16.176% to actual investment expenditure, as defined by decree of the Conseil d’Etat. In 2002, the flat-rate compensation rate was set at 15.656%. From 2003, this rate is set at 15.482%. The flat-rate compensation rate of 15.482% is applicable to eligible investment expenditure incurred from 1 April 2000 by…

Read More »

Article L1615-7 of the French General Code of Local Authorities

November 8, 2023

Fixed assets transferred to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fund. Fixed assets entrusted as soon as they are completed or acquired to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund and carrying…

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Do you need French-law advice?
Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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

French Business Law
French Business Lawyers
Resources
Contacts
Linkedin

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

French Business Law
French Business Lawyers

Resources 

Contacts
Linkedin

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

Contacts
Linkedin
French Business Law
French Business Lawyers

Useful links

Copyright @ 2024 French-Business-Law All Rights Reserved

Useful links

Call Us:
+ 33 1 84 88 31 00

Follow us:

Facebook Linkedin

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.