Publications

The energy performance diagnosis (EPD) is a central component of the European Union's energy renovation policy for homes, which aims to achieve carbon neutrality in the building sector by 2050. This objective is supported by several public aid schemes, such as ‘MaPrimeRénov’, and support measures (F...

Strengthening human capital is one of the main priorities of structural policy, according to OECD  recommendations. Experience shows that children's education plays a key role in developing the skills needed in a constantly ever-evolving world. However, despite significant public investment (€5...

The Court certifies with reservations the 2024 accounts of four of the five benefit branches of the general scheme, as well as those of the collection activity. It is again unable to certify the 2024 accounts of the family branch (CAF network) and Cnaf. In fact, the amount of errors not corrected by...

This report is the result of a proposal for an investigation submitted in 2023 by several citizens on the participatory platform of the Court of Accounts and the regional and territorial chambers of accounts. It was carried out five years after the adoption of the Public Service Transformation Act o...

The Student and Campus Life Contribution (CVEC) was introduced by the law of 8 March 2018 on student guidance and success. This measure, which was introduced six years ago, is now entering a phase of maturity. This tax has been used to fund various initiatives aimed at improving student life in high...

France is among the OECD countries where the academic performance of pupils from disadvantaged backgrounds has declined over the past twenty years, and where social inequalities have the greatest impact on educational outcomes. Yet France has pursued a continuous policy of priority education since 1...

Alongside the main taxes, which include social levies, value added tax, income tax and corporation tax, taxpayers in France are subject to a wide range of taxes of various kinds, commonly grouped under the heading of “low-yield taxes”. Representing relatively modest financial stakes compared to othe...

The Court of Accounts publishes the certification of the State's accounts, drawn up each year in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). Subject to the impact of the issues described in the "Basis for qualified opinion" section of its report, the Court hereby ce...

The Court of Accounts publishes its annual report on the implementation and results of the State budget in 2024. Its scope is narrower than that of reports devoted to public finances as a whole, which include not only State finances but also those of the social security system and local authorities.

At the request of the Prime Minister on 20 January 2025, and following an initial report on the financial situation of the pension system and its outlook, this second report by the Court examines the effects of the current parameters of the pension system on the competitiveness of the French economy...