Article D72-101-12
The accumulated result defined in article D. 72-101-11 is allocated, in the case of a surplus:1° As a priority, to reserves to cover the financing requirement of the investment section arising at the…
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Showing 3731–3740 of 31518 articles for “Art. Cass. 3e civ. 10-6-1971 n° 70-12.678”
The accumulated result defined in article D. 72-101-11 is allocated, in the case of a surplus:1° As a priority, to reserves to cover the financing requirement of the investment section arising at the…
Book VI of Part One is applicable to the territorial collectivity of Martinique insofar as it does not conflict with this Title.
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..
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…
The payment mandate must be issued in the name of the original creditor.
The audited accounts referred to in Article L. 72-101-15 shall be certified by an auditor for bodies subject to the obligation to certify accounts and by the chairman of the body in question for bodie…
All mandates must be accompanied by documents relating to the method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accou…
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The local authority may neutralise the depreciation charge for equipment grants paid and the depreciation charge for public buildings, less the amount of the annual write-back of equipment grants rece…
In accordance with the provisions of
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