45 résultats pour “cabinet de conseil”

A new legal form of philanthropy created by the Economic Modernisation Act (2008), endowment funds have enjoyed growing success (several thousand funds have been set up over the past 15 years) thanks to the flexibility of the rules governing their creation, governance and operation. Following an ini...

At the request of the National Finance Committee of the National Assembly, the Court examined the impact of recent local tax reforms on local taxpayers, households and businesses, local authorities, as well as the State and public finances as a whole. These reforms were implemented with objectives u...

“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally distributed among all citizens, in proportion to their ability to pay” (Article 13 of the French Declaration of Human and Civil Rights of 26 August 1789). Together with equal...

Early childhood care policy covers all actions aimed at developing childcare solutions for children under the age of three, i.e. 2.17 million children in January 2023. In the 1970s, subsidies were granted to parents looking after their children and to childminders. A key priority has been developing...

At the request of the Senate Finance Committee, against the backdrop of an unprecedented rise in issuing times for identity cards and passports, the Court of Accounts has carried out an investigation entitled “The issuance of identity and driving documents: A crisis in the process of being resolved,...

In response to the health crisis and its economic consequences, and then to the inflationary shock caused by the energy crisis, the State has provided unprecedented support to many sectors of society since 2020.

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...

French law on persons with disabilities does not make the funding of accommodation conditional on its location within the country. Slightly more than 7,000 adults were accommodated in Wallonia in 2022. This observation led the French Court of Accounts to undertake a specific investigation into the i...

For almost 40 years, there has been a succession of several tax schemes to support private rental investment. According to Insee, France's housing stock has grown by an average of 1.1% a year since the early 1980s, reaching 36.6 million homes by 1 January 2022. The Pinel scheme, which came into forc...

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...