Annual repayments on loans are apportioned in the year in which the facility is commissioned for annual repayments falling due before the year in which the facility is commissioned and as they fall due for annual repayments falling due from the year in which the facility is commissioned.
The expenditure provided for in article D. 2321-8, whether financed from own resources or by borrowing, include under operations: 1° In municipal establishments: – expenditure on the replacement of furniture and equipment; – expenditure on day-to-day operations and, where applicable, property rental; – expenditure on administrative, service and nursing staff, with the exception of management and educational staff; – in general, all expenditure provided for in the constitutive treaty drawn…
In the absence of an agreement reached between the local authorities and groupings of communes concerned before 1st November, the costs for the following year are apportioned under the following conditions: – for 80% of expenditure, in proportion to the number of pupils domiciled on the territory of each of them; – for 20% of expenditure, in proportion to tax potential. When the pupils of a commune are divided between…
Proceeds from the use of the establishments mentioned in article D. 2321-8 outside of their teaching duties are deducted from the expenses to be apportioned.
Where a secondary or special education establishment, which was municipal on 1 January 1986, the date of transfer of responsibility, forms part of a school complex comprising one or more other establishments, the expenditure to be apportioned shall be decided for each establishment by mutual agreement between the local authorities and groupings of municipalities concerned or, in the absence of agreement, by the prefect or sub-prefect.
The fee proportional to the number of kilowatt-hours produced from hydropower provided for in article L. 2331-2 (7°) is determined in accordance with the provisions of article 43 of the standard specifications approved by decree no. 99-872 of 11 October 1999 approving the standard specifications for concessionary hydraulic companies.
The provisions of 9° of article L. 2331-4 applicable to the taxes and fees making up the port dues are determined by Decree no. 68-803 of 10 September 1968 implementing Law no. 67-1175 of 28 December 1967 reforming the system of port and navigation dues.
The difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section can be determined.
In application of 9° of article L. 2331-8, the temporary local surcharges levied under the conditions laid down by the law of 15 September 1942 relating to the levying of temporary local surcharges on general interest railways, local interest railways, railways on the quays of maritime or river ports and road transport services in connection with railways, are determined by decree no. 77-785 of 13 July 1977 relating to the…
The provisions of article D. 3333-1 are applicable to the communal share of the excise duty on electricity. For the application of article L. 2333-2, the amounts of the communal share of the excise duty on electricity are those entered in the accounts dedicated to the “tax on the final consumption of electricity” in the management accounts of the communes or, as the case may be, the public establishments for…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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