French General Code of Local Authorities
In forceI. - (repealed)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 of the General Tax Code;
> 3° Expenditure relating to goods and services that are not subject to value added tax 3° Expenditure relating to assets granted under concession or lease to which the provisions of article 210 I of appendix II to the general tax code may be applied;
> 4° Work carried out on behalf of a third party 4° Work carried out on behalf of third parties, with the exception of the expenditure provided for in the fourth and last three paragraphs of article L. 1615-2, as well as article L. 211-7 of the Education Code;
5° Buildings on public land, with the exception of the expenditure provided for in the fourth and last three paragraphs of article L. 1615-2, as well as article L. 211-7 of the Education Code 5° Buildings on non-building land, except in the cases provided for in the fourth and last three paragraphs of Article L. 1615-2;
6° Equipment subsidies, with the exception of those provided for in the sixth and last paragraphs of article L. 1615-2, subsidies paid by the department to local public educational establishments attached to it, under the conditions set by article L. 213-2 of the Education Code, subsidies paid by the region to local public education establishments and local public agricultural education and vocational training establishments attached to it, under the conditions set out in article L. 214-6 of the same code, and subsidies paid to the State in its capacity as contracting authority for work on listed monuments;
7° Expenditure relating to the purchase of school textbooks by the regions charged, by way of derogation from the budgetary and accounting rules, to the investment section.
