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Article D71-114-3 of the French General Code of Local Authorities

Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure.

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Original in French 🇫🇷
Article D71-114-3

Les reversements de trop-payé qui sont effectués pendant la durée de l’exercice sur lequel le mandatement a eu lieu peuvent être rétablis au crédit de l’article qui avait d’abord supporté la dépense.

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