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Article D2311-15 of the French General Code of Local Authorities

The report provided for in article L. 2311-1-1 describes, in summary form, the sustainable development situation of the local authority based on the assessments, documents and reports produced by the local authority on a voluntary basis or provided for by a legislative or regulatory text. This report includes, with regard to the five aims of sustainable development mentioned in III of article L. 110-1 du code de l’environnement: – an…

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Article D2311-15-1 of the French General Code of Local Authorities

To draw up the responsible digital strategy mentioned in article L. 2311-1-1, the municipalities and public establishments for inter-municipal cooperation with their own tax status mentioned in the same article draw up a work programme in conjunction with the public and private players concerned. This programme includes an assessment of the environmental impact of digital technology and its uses in the area concerned. It shall also summarise any action already…

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Article D2311-16 of the French General Code of Local Authorities

I. – Pursuant to article L. 2311-1-2, the mayor or the president of the public establishment for inter-communal cooperation with its own tax system submits an annual report to the municipal council or the community council respectively on the situation in terms of equality between women and men within its territory. II. – The report sets out the human resources policy of the municipality or grouping in terms of professional…

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Article R2312-1 of the French General Code of Local Authorities

For the application of the provisions set out in the first paragraph of article L. 2312-3, the municipal council deliberates, in communes of 10,000 inhabitants or more, on the vote of the budget by nature or by function. Thereafter, this deliberation may only be modified once, at the latest at the end of the first full financial year following the renewal of the municipal council.

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Article R2312-2 of the French General Code of Local Authorities

School fund appropriations are voted by chapter and, if the committee so decides, by article. Except where the board of directors has specified that appropriations are specialised by article, the chairman may make transfers from article to article within the same chapter. The chapters and articles of the school fund budget are those defined for the communes.

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Article D2312-3 of the French General Code of Local Authorities

A. – The report provided for in Article L. 2312-1 includes the following information: 1° The budgetary guidelines envisaged by the municipality relating to forecast changes in expenditure and revenue, both operating and investment. In particular, the assumptions used to construct the draft budget are specified, particularly with regard to financial assistance, taxation, pricing and subsidies, as well as the main developments relating to the financial relations between the commune…

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Article R2313-1 of the French General Code of Local Authorities

In communes of 3,500 inhabitants or more, the summary data on the commune’s financial situation, provided for in 1° of the third paragraph of article L. 2313-1, include the following ratios: 1° Real operating expenditure/population; 2° Proceeds from direct taxation/population; 3° Real operating revenue/population; 4° Gross capital expenditure/population; 5° Outstanding debt/population; 6° Overall operating allocation/population. In municipalities of 10,000 inhabitants or more, this data also includes the following ratios: 7°…

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Article R2313-2 of the French General Code of Local Authorities

I. – For the application of article R. 2313-1 : a) The population to be taken into account is the total population, municipal and counted separately, as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure means all expenditure for the financial year resulting in real movements. However, for the application of 1°, expenditure corresponding to direct labour transferred…

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Article R2313-3 of the French General Code of Local Authorities

The statements appended to the budget documents pursuant to the penultimate paragraph of article L. 2313-1 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the status of borrowings and debts; 2° Presentation of the status of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the status of charges…

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