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Article R1614-95 of the French General Code of Local Authorities

The allocation under the second fraction of the special assistance is reimbursed in the following situations: a) When the use of the facility is changed; b) When, at the end of a period of two years from notification of the aid, the beneficiary commune, public establishment for inter-communal cooperation or department has not incurred an amount of expenditure at least equal to the amount of aid granted; c) Where the…

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Article R1614-109 of the French General Code of Local Authorities

The amount of the contribution that, pursuant to the third paragraph of Article L. 1614-8-1 the State pays to each region for the operation of the transferred services is equal to the sum necessary to ensure the balance of the SNCF’s certified account, for the 2000 financial year, relating to the regional passenger services of that region, excluding non-recurring charges and after deduction of the region’s own contribution as determined…

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Article R1614-110 of the French General Code of Local Authorities

To determine the additional allocation required to renew the rolling stock fleet provided for in the fourth paragraph of Article L. 1614-8-1, rolling stock which, having been the subject of depreciation allowances entered in the account of these services or having been made available to these services, was actually used during the year 2000 for the needs of these services, shall be deemed to be assigned to the services transferred…

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Article R1614-111 of the French General Code of Local Authorities

The amount of the grant corresponding to compensation for social tariffs implemented at the request of the State, provided for in the fifth paragraph of Article L. 1614-8-1, is equal to the amount of the contribution for the same purpose as shown in the SNCF revenue account for the 2001 financial year for the regional passenger services of each region.

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Article R1614-112 of the French General Code of Local Authorities

The total amount of compensation owed by the State to each region on the date of the transfer is set by joint order of the Minister for the Interior, the Minister for the Budget and the Minister for Transport, following the opinion of the regional council and the opinion of the consultative commission on the evaluation of charges referred to in Article L. 1614-3. The Regional Council is deemed to…

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Article R1614-113 of the French General Code of Local Authorities

Without prejudice to the provisions of the eighth and ninth paragraphs of Article L. 1614-8-1, the compensation paid each year by the State is revised when a reorganisation of regional passenger services is made necessary by a change to services of national interest linked to the commissioning of a new infrastructure or to a modernisation operation that has been the subject of a ministerial approval decision. The revision is based…

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Article R1615-1 of the French General Code of Local Authorities

I. and II. – (repealed) III. – The expenditure of local authorities and their public establishments carried out from 1 January 2021 and giving entitlement to allocations from the compensation fund for value added tax are, subject to the provisions of Article R. 1615-2: 1° Expenditure booked to the investment or operating section of the main management account and of each of the management accounts with separate accounting for local…

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Article R1615-2 of the French General Code of Local Authorities

I. – (repealed) II. – For expenditure carried out from 1 January 2021, the following are not included among the capital expenditure giving entitlement to allocations from the compensation fund for value added tax: 1° Expenditure relating to fixed assets used to carry out operations subject to value added tax; 2° Expenditure that is exempt from value added tax, with the exception of that mentioned in articles 294 and 296…

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Article R1615-4 of the French General Code of Local Authorities

I. – Expenditure eligible for the value added tax compensation fund by local authorities and public establishments other than conurbation communities and communities of communes, as defined in articles R. 1615-1, R. 1615-2 and R. 1615-3, to be taken into consideration for the allocation in respect of a given year, are those relating to the penultimate year. II. – The actual investment expenditure of agglomeration and commune communities, as defined…

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