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Article D72-101-13 of the French General Code of Local Authorities

If the administrative account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the allocation forecast are carried forward, under the conditions set out in the fourth paragraph of Article L. 72-101-10, the entries in the budget are justified by the…

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Article D72-101-14 of the French General Code of Local Authorities

For the application of article L. 72-101-11, when the investment section of the budget shows a surplus, the following may be taken back to the operating section: – the proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; – the proceeds from the sale of a budget investment. The recovery of this income is limited to…

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Article D72-101-15 of the French General Code of Local Authorities

The summary data on the financial situation of the territorial collectivity of Martinique provided for in the second paragraph of Article L. 72-101-14 include the following ratios: 1° Actual operating expenditure/population; 2° Direct tax revenue/population; 3° Actual operating revenue/population; 4° Gross capital expenditure/population; 5° Debt outstanding/population; 6° Overall operating grant/population ; 7° Personnel expenditure/ actual operating expenditure; 8° Actual operating expenditure and annual capital repayment of debt/ actual operating revenue;…

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Article D72-101-16 of the French General Code of Local Authorities

For the application of article D. 72-101-15 : 1° 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; 2° 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 to the…

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Article D72-101-18 of the French General Code of Local Authorities

The statements appended to the budget documents pursuant to article L. 72-101-14 are as follows: I. – Statements annexed to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of depreciation and provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balanced budget; 5° Presentation of the statement of charges transferred to investment; 6°…

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Article D72-102-1 of the French General Code of Local Authorities

The following provisions shall apply to the territorial collectivity of Martinique: 1° Le titre III du livre III de la troisième partie relatif aux recettes des départements; 2° Le chapitre III du titre IV du livre IV de la troisième partie relatif aux recettes des départements d’outre-mer ; 3° Le titre III du livre III de la quatrième partie relatif aux recettes des régions ; 4° Le chapitre IV du…

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Article D72-103-2 of the French General Code of Local Authorities

For the application of the provisions of 19° of Article L. 72-103-2, the territorial authority of Martinique proceeds with the depreciation of 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 local authority and which are handed over on assignment or…

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Article D72-103-3 of the French General Code of Local Authorities

For the application of 20° of Article L. 72-103-2, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value. The Chairman of the Executive Board must record the depreciation or set aside the provision for the amount of the loss in value recorded or for the amount of the risk. The depreciation or provision must…

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