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Showing 871–880 of 8727 articles for “Art. 2026 Finance Law”
The management accounts of accounting officers of communes and communal public establishments include all transactions recorded in respect of management, including those carried out during the additio…
The commune's accounting officer's entries are kept in double-entry form. They require the use of the following documents: 1° Divisional journals on which transactions are entered in detail in chronol…
The portions of the envelope calculated under the conditions set out in article R. 2336-7 accruing to the communes of the territorial collectivity of Saint-Pierre-et-Miquelon and to the territorial co…
The mayor shall hand over to the accounting officer of the commune, duly summarised on an issue slip, a formal copy of all leases, contracts, judgments, wills, declarations, statements of collection,…
I.-For the application of 3° of a of article L. 3332-1, the department may allocate to reserves a fraction of the revenue from transfer duties for valuable consideration that it recognises in respect…
For the application of 20° of article L. 3321-1, the constitution of provisions for risks and charges and for depreciation of assets is mandatory as soon as the risk arises.The chairman of the departm…
…er ;- capital grants paid, which are depreciated over a maximum period of five years when the grant finances movable property, equipment or studies, thirty years when it finances real estate or instal…
…school buildings reduced by the amount of the annual write-back of equipment subsidies received to finance these facilities, by means of an expenditure from the investment section and a revenue from…
…er ;- capital grants paid, which are depreciated over a maximum period of five years when the grant finances movable property, equipment or studies, thirty years when it finances real estate or instal…
Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively of the investment section and the operating section of budgets voted by nature and b…
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