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French General Code of Local Authorities

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Article R1615-5 of the French General Code of Local Authorities

November 5, 2023

The reimbursement referred to in Article L. 1615-9 is carried out under the following conditions: 1° In the case of a property transferred or entrusted to a third party outside the cases of eligibility provided for in the second paragraph of l’article L. 1615-3 before the beginning of the ninth year following that of its acquisition or completion, the beneficiary local authority or institution pays back a fraction of the…

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Article R1615-6 of the French General Code of Local Authorities

November 5, 2023

I. – (repealed) II. – The allocations of the value added tax compensation fund made in the implementation of the automated processing of budgetary and accounting data provided for in II of Article L. 1615-1 are determined on the basis of the net balance of the accounts appearing on the list fixed by the order mentioned in IV of Article R. 1615-1 by application of the rates fixed in the…

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Article R1617-1 of the French General Code of Local Authorities

November 5, 2023

Articles R. 1617-1 to R. 1617-18 set out the conditions for the organisation, operation and control of the revenue, advance and imprest accounts of local authorities and their public establishments, excluding local public teaching establishments, set up pursuant to the provisions of Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. For the purposes of this section, an assigning public accountant…

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Article R1617-3 of the French General Code of Local Authorities

November 5, 2023

The imprest administrator, who is a natural person, is appointed by a decision of the authorising officer of the body to which the imprest account is set up, with the assent of the assigning public accountant. The duties of imprest administrator may not be performed by a member of staff who is an authorising officer or has been delegated to do so.

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Article R1617-4 of the French General Code of Local Authorities

November 5, 2023

I. – An imprest administrator carrying out collection and payment operations on behalf of a public accountant is responsible for the custody and safekeeping of the funds and valuables he collects or which are advanced to him by the public accountant, the handling of funds and movements of cash accounts, the keeping of supporting documents and the keeping of accounts of operations. The imprest administrator is responsible for all operations…

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Article R1617-5-1 of the French General Code of Local Authorities

November 5, 2023

An interim imprest administrator is appointed: 1° In the event of the imprest administrator ceasing to hold office, pending the appointment of a new titular imprest administrator; 2° When the imprest administrator is absent or prevented from attending for a period exceeding two months. The temporary administrator is appointed by the authorising officer with the approval of the accounting officer. The interim administrator’s duties may not exceed a period of…

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Article R1617-5-2 of the French General Code of Local Authorities

November 5, 2023

I. – The titular or temporary administrator may receive an allowance for handling funds under the conditions laid down by order of the Minister responsible for the budget. II. – The administrator is assisted by agents. The instrument setting up the imprest account provides for the use of agents. These agents are appointed by the authorising officer with the agreement of the accounting officer and the administrator. The agents do…

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Article R1617-6 of the French General Code of Local Authorities

November 5, 2023

The nature of the income to be collected is set out in the instrument setting up the imprest account. However, with the exception of registration and stamp duties for cemetery concessions, the taxes, duties and fees provided for in the General Tax Code, the Customs Code and the State Property Code may not be collected via an imprest account unless an exemption is granted by the Minister responsible for the…

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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
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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