Publications

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 purpose of video consultations is to enable a medical professional to provide a remote consultation to a patient, through a device using information and communication technologies. During the covid-19 pandemic lockdowns, they ensured continuity of care: their number rose from less than 140,000 i...

As part of the France Superfast Broadband Plan (Plan France très haut débit - PFTHD) launched in 2013, the Government announced in 2020 that fibre optics would be rolled out nationwide by 2025. The Senate Finance Committee has referred the matter to the financial authorities for an assessment of the...

The 2025 annual public report on public policies to support young people aims to take stock of the measures put in place by the public authorities to support young people in their educational, professional and civic development. This in-depth analysis, carried out by the Court of Accounts, examines ...

The right to reliable sanitation and drinking water supply services is a vital issue for all populations, and one that is particularly acute in the overseas territories. The proliferation of difficulties in the 2010s was characterised by a collapse in the quality of certain services. This led to wat...

At a time when France has set itself the target of becoming fossil natural gas-free by 2050, biogas represents a major lever for this transition. What's more, the crisis in energy prices between 2021 and 2023 has highlighted the benefits of biogas for the security of energy supply. Biogas is a gaseo...

Community service (TIG) and electronically supervised home detention (DDSE) are two emblematic measures of the policy launched over twenty years ago to promote alternatives to imprisonment. At the beginning of April 2024, just over 22,000 people were being monitored under the TIG scheme and 18,000 u...

For the period 2018-2023, the Court estimates that the State has committed around €6.7 billion to support innovation in agriculture, i.e. more than €1 billion per year. The aim of this support is to deploy innovative solutions in farms, including those from French Agritech (digital, robotics, genomi...

Following his general policy speech to the National Assembly on 14 January, the Prime Minister entrusted the Court with a "flash mission" on the financial situation and outlook for the pensions system. The report is due on 20 February. According to the letter of assignment sent to the Court on 20 Ja...