CHAPTER IV: Expenditure

Articles in this section · 3

Article L3664-1

French General Code of Local AuthoritiesIn force

Updated 7 Nov 2023

Metropole de Lyon is obliged to:

1° Expenditure relating to the operation of the deliberative bodies and the upkeep of the Hôtel de la Métropole;

2° Expenditure relating to the functional allowances provided for in articles L. 3632-1 à L. 3632-4 and to the training costs of the elected representatives referred to in article L. 3123-12 as well as contributions to the fund set up by article L. 1621-2 ;

3° Contributions to the general social security scheme pursuant to article L. 3123-20-2 and contributions to the pension schemes for elected representatives pursuant to articles L. 3123-22 à L. 3123-24 ;

4° The contribution to the Centre national de la fonction publique territoriale;

5° The remuneration of metropolitan staff, the related contributions and social security contributions;

6° Under the conditions provided for in article 88-1 of law no. 84-53 of 26 January 1984 on statutory provisions relating to the local civil service, expenditure relating to the services mentioned in article 9 of law no. 83-634 of 13 July 1983 on the rights and obligations of civil servants;

7° Interest on the debt ;

8° The operating expenses of colleges;

9° The metropolitan authority's contribution to the operating expenses of national institutes of higher education;

10° Expenses related to the organisation of school transport ;

11° Expenditure relating to social action, health and integration borne by the metropolis;

12° Expenditure relating to the personalised autonomy allowance;

13° The costs of the departmental epizootics service ;

14° Participation in the departmental-metropolitan fire and rescue service;

15° Expenditure resulting from the maintenance of property transferred to the metropolis by application of the provisions of l'article L. 318-2 of the town planning code;

16° Expenditure on the construction and major repairs of colleges;

17° Expenditure on the maintenance and construction of the metropolitan road network;

18° Expenditure on the repayment of capital debt;

19° Debts due ;

20° Depreciation charges;

21° Charges to provisions, in particular for risks relating to the subscription of financial products;

22° The write-back of capital grants received;

23° The contribution provided for in Article 6 quater of the aforementioned Law no. 83-634 of 13 July 1983;

24° Expenditure relating to the collective sanitation system mentioned in II of Article L. 2224-8 ;

25° Expenditure on metropolitan disinfection services and metropolitan hygiene and health services under the conditions provided by l'article L. 1422-1 of the Public Health Code;

26° The fencing of cemeteries, their maintenance and their relocation in the cases determined by Chapter III of Title II of Book II of Part Two;

27° Expenses incurred by the application of the provisions of articles 2 and 3 of law no. 2000-614 of 5 July 2000 relating to the reception and housing of Travellers;

28° Expenses resulting from the application of Article L. 622-9 of the Heritage Code;

29° Expenditure resulting from the payment of the metropolitan compensation allowance provided for in Articles L. 3663-6 and L. 3663-7, if it is responsible for this payment;

30° The withholding tax provided for in 1° of 2 of Article 204 A of the General Tax Code.

A decree determines the terms of application of the provisions of 20°, 21° and 22°.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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