Specific State subsidies calculated on a pre-tax amount are not deducted from actual investment expenditure taken into account for the calculation of allocations from the Value Added Tax Compensation Fund.
Subject to the provisions of article L. 1615-7, the financing of a public facility intended to be incorporated into the assets of a local authority or grouping, under the conditions set out in article L. 300-5 of the town planning code, opens the right to benefit from the Value Added Tax Compensation Fund. The right to benefit from the Fonds de compensation pour la taxe sur la valeur ajoutée (Value…
The territorial authority or public establishment that has entered into a contract provided for in article L. 1414-1 benefits from the VAT compensation fund on the portion of the remuneration paid to its co-contractor corresponding to the investment made by the latter for the purposes of an activity not subject to VAT. The portion of the remuneration corresponding to the investment is that indicated in the clauses of the contract…
The seventh and eighth paragraphs of Article L. 1615-2, the second paragraph of Article L. 1615-3, Articles L. 1615-7, L. 1615-10, L. 1615-11 and L. 1615-12 as well as the fourth paragraph of I of Article L. 1511-8 only apply to expenditure incurred up to the 2020 financial year.
The communes, départements and regions must devote 1% of the amount of the investment to the insertion of works of art in all buildings that were subject, on 23 July 1983, the date of publication of law no. 83-663 of 22 July 1983 supplementing law no. 83-8 of 7 January 1983 relating to the division of powers between communes, départements, regions and the State, to the same obligation on the…
The accounting officer of the commune, department or region is a State public accounting officer with the status of principal accounting officer. He is appointed by the minister responsible for the budget after prior information, as appropriate, of the mayor or mayors concerned, the president of the departmental council or the president of the regional council. The regional and departmental accounting officer may not be entrusted with the duties of…
The accounting officer of a municipality, department or region may not make his payment actions subject to an assessment of the appropriateness of the decisions taken by the authorising officer. His control is limited to verifying that, at the time of payment, he has all the documents required under the nomenclature of supporting documents and that the documents are, on the one hand, complete and accurate and, on the other…
When the accounting officer of the commune, department or region notifies his decision to suspend payment of an expense, the mayor, the president of the departmental council or the president of the regional council may send him a requisition order. He shall comply immediately, except in the case of insufficient funds available, expenditure authorised on irregularly opened or insufficient appropriations or on appropriations other than those on which it should…
This chapter shall apply to public establishments of local authorities.
The provisions of this article also apply to public health establishments. 1° In the absence of any dispute, the individual or collective revenue order issued by the territorial authority or local public establishment allows compulsory enforcement ex officio against the debtor. However, the commencement before a court of proceedings to contest the validity of a debt assessed and liquidated by a territorial authority or local public establishment suspends the enforceability…
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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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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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