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French General Code of Local Authorities

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Article D3664-1 of the French General Code of Local Authorities

November 4, 2023

For the application of the provisions of 20° of Article L. 3664-1, the Metropole of Lyon depreciates its fixed assets, including those received on disposal or assignment: 1° Intangible; 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the metropolitan authority that are handed over on assignment or at disposal, nor to land and…

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Article D3664-2 of the French General Code of Local Authorities

November 4, 2023

For the application of article L. 3662-5, the Lyon metropolitan authority may neutralise the budget, on the one hand, of the depreciation allowance for public buildings, less the amount of the annual write-back of equipment subsidies received for the financing of these facilities, and, on the other hand, of the depreciation allowance for equipment subsidies paid by an expenditure from the investment section and a revenue from the operating section….

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Article D3664-3 of the French General Code of Local Authorities

November 4, 2023

The constitution of provisions for liabilities and charges is mandatory as soon as the risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset. The Chairman of the Metropolitan Council recognises the depreciation or establishes the provision up to the amount of the loss of value recognised or up to the amount of the risk. The depreciation or provision is adjusted…

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Article D3665-2 of the French General Code of Local Authorities

November 4, 2023

The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year. However, expenditure committed but not mandated at the close of the financial year shall be charged against the appropriations which must be carried over to the budget for the following financial year. They may be paid until these appropriations are made available on the basis of the statement of outstanding…

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Article D3665-3 of the French General Code of Local Authorities

November 4, 2023

The revenues of the Lyon metropolitan authority, the metropolitan authority’s public establishments and any public body resulting from an agreement between the metropolitan authority and any other public authority or public establishment, which are not assessed and liquidated by the State’s tax departments in execution of the laws and regulations in force, are recovered: 1° Either by virtue of enforceable judgements or contracts; 2° Or by virtue of revenue orders…

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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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

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