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French General Code of Local Authorities

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Article L2321-4 of the French General Code of Local Authorities

November 8, 2023

Until 31 December 1999, the share of expenditure borne by the local authorities or their groupings for the construction of collèges and their sports teaching annexes is shared between the communes and their groupings. In the absence of an agreement between these communities or the formation of an inter-communal syndicate, a decree sets the rules according to which this expenditure is to be apportioned between them. For this apportionment, account…

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Article L2321-5 of the French General Code of Local Authorities

November 8, 2023

The communes whose inhabitants represent, in respect of one year, more than 1% of the parturients or more than 1% of the deceased in a public health establishment comprising a maternity unit and situated on the territory of another commune with less than 10,000 inhabitants contribute financially to the expenditure incurred by this other commune for the keeping of civil status records and the exercise of funeral policing acts if…

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Article L2322-1 of the French General Code of Local Authorities

November 8, 2023

The Town Council may include a provision for unforeseen expenditure in both the investment and operating sections of the budget. For each of the two sections of the budget, this credit may not exceed 7.5% of the appropriations corresponding to the actual forecast expenditure for the section. Expenditure entered in the investment section pursuant to the previous paragraph may not be financed by borrowing.

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Article L2322-2 of the French General Code of Local Authorities

November 8, 2023

The credit for unforeseen expenditure is used by the mayor. At the first meeting following the authorisation of each expenditure, the mayor reports to the town council, with supporting documents, on the use of this credit. These documents remain appended to the deliberation. This credit may only be used to meet expenditure for which no appropriation has been entered in the budget.

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Article L2331-1 of the French General Code of Local Authorities

November 8, 2023

Tax revenue in the operating section comprises: a) The proceeds of taxes and duties whose basis of assessment is established and collection takes place in the forms provided for in the General Tax Code, namely: 1° The proceeds of the communal mining royalty; 2° Repealed; 3° The proceeds of the tax on shows, games and entertainment, as well as increases in the tax on shows, games and entertainment; 4° The…

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Article L2331-2 of the French General Code of Local Authorities

November 8, 2023

Non-tax revenue in the operating section comprises: 1° Income from all property which the inhabitants do not enjoy in kind; 2° Contributions imposed annually on those entitled to fruits which are collected in kind; 3° Allocations charged against the payment representing entertainment tax, relating to sports meetings, circles and gaming houses as well as automatic machines installed in public places ; 4° Proceeds from communal plots allocated for burials and…

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Article L2331-3 of the French General Code of Local Authorities

November 8, 2023

Fiscal revenue in the operating section may include: a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely: 1° The proceeds of property tax on built-up properties, property tax on non-built-up properties, council tax on second homes and other furnished premises not allocated to the principal dwelling, the business property tax and the flat-rate tax on…

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Article L2331-4 of the French General Code of Local Authorities

November 8, 2023

Non-tax revenue from the operating section may include: 1° Proceeds from the fee for the removal of household refuse from camping sites, the special fee or the fee for the removal of refuse, waste and residues; 2° Proceeds from the parking fee provided for in article L. 2333-87; 3° Le produit des péages communaux, des droits de pesage, mesurage et jaugeage; 4° Le produit de la redevance d’usage des abattoirs…

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Article L2331-5 of the French General Code of Local Authorities

November 8, 2023

Tax revenue for the investment section includes: 1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code; 2° The amount of contributions to public facilities expenditure mentioned in 4° of article L. 332-6 of the town planning code;

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Article L2331-6 of the French General Code of Local Authorities

November 8, 2023

Non-tax revenues from the investment section include: 1° Proceeds from the increase in the rate of fines relating to road traffic; 2° For municipalities and public establishments for inter-municipal cooperation with a population of 3,500 or more and for their public establishments, depreciation of fixed assets; 3° Deleted; 4° Proceeds from investment and equipment grants; 5° Allocations from the Value Added Tax Compensation Fund; 6° The amount of the contribution…

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  • United States+1
  • Afghanistan (‫افغانستان‬‎)+93
  • Albania (Shqipëri)+355
  • Algeria (‫الجزائر‬‎)+213
  • American Samoa+1
  • Andorra+376
  • Angola+244
  • Anguilla+1
  • Antigua and Barbuda+1
  • Argentina+54
  • Armenia (Հայաստան)+374
  • Aruba+297
  • Ascension Island+247
  • Australia+61
  • Austria (Österreich)+43
  • Azerbaijan (Azərbaycan)+994
  • Bahamas+1
  • Bahrain (‫البحرين‬‎)+973
  • Bangladesh (বাংলাদেশ)+880
  • Barbados+1
  • Belarus (Беларусь)+375
  • Belgium (België)+32
  • Belize+501
  • Benin (Bénin)+229
  • Bermuda+1
  • Bhutan (འབྲུག)+975
  • Bolivia+591
  • Bosnia and Herzegovina (Босна и Херцеговина)+387
  • Botswana+267
  • Brazil (Brasil)+55
  • British Indian Ocean Territory+246
  • British Virgin Islands+1
  • Brunei+673
  • Bulgaria (България)+359
  • Burkina Faso+226
  • Burundi (Uburundi)+257
  • Cambodia (កម្ពុជា)+855
  • Cameroon (Cameroun)+237
  • Canada+1
  • Cape Verde (Kabu Verdi)+238
  • Caribbean Netherlands+599
  • Cayman Islands+1
  • Central African Republic (République centrafricaine)+236
  • Chad (Tchad)+235
  • Chile+56
  • China (中国)+86
  • Christmas Island+61
  • Cocos (Keeling) Islands+61
  • Colombia+57
  • Comoros (‫جزر القمر‬‎)+269
  • Congo (DRC) (Jamhuri ya Kidemokrasia ya Kongo)+243
  • Congo (Republic) (Congo-Brazzaville)+242
  • Cook Islands+682
  • Costa Rica+506
  • Côte d’Ivoire+225
  • Croatia (Hrvatska)+385
  • Cuba+53
  • Curaçao+599
  • Cyprus (Κύπρος)+357
  • Czech Republic (Česká republika)+420
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  • Eswatini+268
  • Ethiopia+251
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  • Faroe Islands (Føroyar)+298
  • Fiji+679
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  • Gambia+220
  • Georgia (საქართველო)+995
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  • Jordan (‫الأردن‬‎)+962
  • Kazakhstan (Казахстан)+7
  • Kenya+254
  • Kiribati+686
  • Kosovo+383
  • Kuwait (‫الكويت‬‎)+965
  • Kyrgyzstan (Кыргызстан)+996
  • Laos (ລາວ)+856
  • Latvia (Latvija)+371
  • Lebanon (‫لبنان‬‎)+961
  • Lesotho+266
  • Liberia+231
  • Libya (‫ليبيا‬‎)+218
  • Liechtenstein+423
  • Lithuania (Lietuva)+370
  • Luxembourg+352
  • Macau (澳門)+853
  • North Macedonia (Македонија)+389
  • Madagascar (Madagasikara)+261
  • Malawi+265
  • Malaysia+60
  • Maldives+960
  • Mali+223
  • Malta+356
  • Marshall Islands+692
  • Martinique+596
  • Mauritania (‫موريتانيا‬‎)+222
  • Mauritius (Moris)+230
  • Mayotte+262
  • Mexico (México)+52
  • Micronesia+691
  • Moldova (Republica Moldova)+373
  • Monaco+377
  • Mongolia (Монгол)+976
  • Montenegro (Crna Gora)+382
  • Montserrat+1
  • Morocco (‫المغرب‬‎)+212
  • Mozambique (Moçambique)+258
  • Myanmar (Burma) (မြန်မာ)+95
  • Namibia (Namibië)+264
  • Nauru+674
  • Nepal (नेपाल)+977
  • Netherlands (Nederland)+31
  • New Caledonia (Nouvelle-Calédonie)+687
  • New Zealand+64
  • Nicaragua+505
  • Niger (Nijar)+227
  • Nigeria+234
  • Niue+683
  • Norfolk Island+672
  • North Korea (조선 민주주의 인민 공화국)+850
  • Northern Mariana Islands+1
  • Norway (Norge)+47
  • Oman (‫عُمان‬‎)+968
  • Pakistan (‫پاکستان‬‎)+92
  • Palau+680
  • Palestine (‫فلسطين‬‎)+970
  • Panama (Panamá)+507
  • Papua New Guinea+675
  • Paraguay+595
  • Peru (Perú)+51
  • Philippines+63
  • Poland (Polska)+48
  • Portugal+351
  • Puerto Rico+1
  • Qatar (‫قطر‬‎)+974
  • Réunion (La Réunion)+262
  • Romania (România)+40
  • Russia (Россия)+7
  • Rwanda+250
  • Saint Barthélemy+590
  • Saint Helena+290
  • Saint Kitts and Nevis+1
  • Saint Lucia+1
  • Saint Martin (Saint-Martin (partie française))+590
  • Saint Pierre and Miquelon (Saint-Pierre-et-Miquelon)+508
  • Saint Vincent and the Grenadines+1
  • Samoa+685
  • San Marino+378
  • São Tomé and Príncipe (São Tomé e Príncipe)+239
  • Saudi Arabia (‫المملكة العربية السعودية‬‎)+966
  • Senegal (Sénégal)+221
  • Serbia (Србија)+381
  • Seychelles+248
  • Sierra Leone+232
  • Singapore+65
  • Sint Maarten+1
  • Slovakia (Slovensko)+421
  • Slovenia (Slovenija)+386
  • Solomon Islands+677
  • Somalia (Soomaaliya)+252
  • South Africa+27
  • South Korea (대한민국)+82
  • South Sudan (‫جنوب السودان‬‎)+211
  • Spain (España)+34
  • Sri Lanka (ශ්‍රී ලංකාව)+94
  • Sudan (‫السودان‬‎)+249
  • Suriname+597
  • Svalbard and Jan Mayen+47
  • Sweden (Sverige)+46
  • Switzerland (Schweiz)+41
  • Syria (‫سوريا‬‎)+963
  • Taiwan (台灣)+886
  • Tajikistan+992
  • Tanzania+255
  • Thailand (ไทย)+66
  • Timor-Leste+670
  • Togo+228
  • Tokelau+690
  • Tonga+676
  • Trinidad and Tobago+1
  • Tunisia (‫تونس‬‎)+216
  • Turkey (Türkiye)+90
  • Turkmenistan+993
  • Turks and Caicos Islands+1
  • Tuvalu+688
  • U.S. Virgin Islands+1
  • Uganda+256
  • Ukraine (Україна)+380
  • United Arab Emirates (‫الإمارات العربية المتحدة‬‎)+971
  • United Kingdom+44
  • United States+1
  • Uruguay+598
  • Uzbekistan (Oʻzbekiston)+998
  • Vanuatu+678
  • Vatican City (Città del Vaticano)+39
  • Venezuela+58
  • Vietnam (Việt Nam)+84
  • Wallis and Futuna (Wallis-et-Futuna)+681
  • Western Sahara (‫الصحراء الغربية‬‎)+212
  • Yemen (‫اليمن‬‎)+967
  • Zambia+260
  • Zimbabwe+263
  • Åland Islands+358

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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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