The collection of compulsory levies (taxes, social security contributions) for public administrations (the State and its public establishments, social security bodies and local authorities) is mainly the responsibility of businesses. They are involved in two ways: not only are they liable for certai...
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The health crisis has recently reminded us that waste management, and in particular the public waste management service (SPGD), is an essential service provided by municipalities or their groupings. The wide variety of materials and objects that make up the 39 million tonnes of household and similar...
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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...
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The 2019 law on the transformation of the civil service sought to modernise and simplify social dialogue in the three branches of the civil service: modernise by making it possible to conclude collective agreements, simplify by reducing the number of social bodies in order to lighten the procedures ...
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Law no. 2021-1104 of 22 August 2021 on combating climate change and building resilience to its effects, known as the “Climate and Resilience Law”, is a major step forward in climate action. Following on from the work of the Citizens’ Convention on Climate, it covers a very wide scope. In view of the...
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The Court's audit of the HEC Foundation, which was set up in 1972, is the first to cover this organisation. Through the collection and use of inputs raised from public generosity, its mission is to contribute to the excellence of the Hautes Études Commerciales (HEC) business school and to promote th...
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France set aside about €10 billion a year on defense equipment projects during the period covered by the current Military Programming Law (LPM) i.e., 2014-2019. The LPM bill being debated in Parliament provides for an increase in these investments for the period 2019-2023, with an annual average of ...
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Over the last decade, organic farming has undergone a change of scale, with the share of organic farming in the agricultural area increasing from 3% to 10% between 2010 and 2021and organic consumption increasing 3.5 times over this period. Now 19% of farmers are organic. In the report published toda...
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Almost fifteen years after publication of the Conseil des Impôts (Tax Council) report "Fiscalité et environnement" (Taxation and the Environment –2005), its successor, the Conseil des Prélèvements Obligatoires (CPO – Council of Mandatory Contributions) decided to return to the subject of environment...
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L’Institution des courses, the French collective horse-racing body, encompasses five main entities, including Société d’Encouragement à l’Élevage du Cheval Français (SECF) and France Galop, which organise trot and gallop horse racing respectively, and manage the main race courses. These two parent c...
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