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Article R1614-113 of the French General Code of Local Authorities

November 5, 2023

Without prejudice to the provisions of the eighth and ninth paragraphs of Article L. 1614-8-1, the compensation paid each year by the State is revised when a reorganisation of regional passenger services is made necessary by a change to services of national interest linked to the commissioning of a new infrastructure or to a modernisation operation that has been the subject of a ministerial approval decision. The revision is based…

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Article R1615-1 of the French General Code of Local Authorities

November 5, 2023

I. and II. – (repealed) III. – The expenditure of local authorities and their public establishments carried out from 1 January 2021 and giving entitlement to allocations from the compensation fund for value added tax are, subject to the provisions of Article R. 1615-2: 1° Expenditure booked to the investment or operating section of the main management account and of each of the management accounts with separate accounting for local…

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Article R1615-2 of the French General Code of Local Authorities

November 5, 2023

I. – (repealed) II. – For expenditure carried out from 1 January 2021, the following are not included among the capital expenditure giving entitlement to allocations from the compensation fund for value added tax: 1° Expenditure relating to fixed assets used to carry out operations subject to value added tax; 2° Expenditure that is exempt from value added tax, with the exception of that mentioned in articles 294 and 296…

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Article R1615-4 of the French General Code of Local Authorities

November 5, 2023

I. – Expenditure eligible for the value added tax compensation fund by local authorities and public establishments other than conurbation communities and communities of communes, as defined in articles R. 1615-1, R. 1615-2 and R. 1615-3, to be taken into consideration for the allocation in respect of a given year, are those relating to the penultimate year. II. – The actual investment expenditure of agglomeration and commune communities, as defined…

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Article R1615-5 of the French General Code of Local Authorities

November 5, 2023

The reimbursement referred to in Article L. 1615-9 is carried out under the following conditions: 1° In the case of a property transferred or entrusted to a third party outside the cases of eligibility provided for in the second paragraph of l’article L. 1615-3 before the beginning of the ninth year following that of its acquisition or completion, the beneficiary local authority or institution pays back a fraction of the…

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Article R1615-6 of the French General Code of Local Authorities

November 5, 2023

I. – (repealed) II. – The allocations of the value added tax compensation fund made in the implementation of the automated processing of budgetary and accounting data provided for in II of Article L. 1615-1 are determined on the basis of the net balance of the accounts appearing on the list fixed by the order mentioned in IV of Article R. 1615-1 by application of the rates fixed in the…

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Article R1617-1 of the French General Code of Local Authorities

November 5, 2023

Articles R. 1617-1 to R. 1617-18 set out the conditions for the organisation, operation and control of the revenue, advance and imprest accounts of local authorities and their public establishments, excluding local public teaching establishments, set up pursuant to the provisions of Title I of Decree no. 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. For the purposes of this section, an assigning public accountant…

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Article R1617-3 of the French General Code of Local Authorities

November 5, 2023

The imprest administrator, who is a natural person, is appointed by a decision of the authorising officer of the body to which the imprest account is set up, with the assent of the assigning public accountant. The duties of imprest administrator may not be performed by a member of staff who is an authorising officer or has been delegated to do so.

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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
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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