The Cour des comptes presents its annual report on the financial situation and outlook, prepared in accordance with article 58-3 of the Constitutional Bylaw on Budget Acts (LOLF in French, for 'loi organique relative aux lois de finances') with the purpose of informing Parliament’s discussions on bu...
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In order to ensure that the French National Assembly is better informed, since 2019, the Cour des comptes has presented its annual report on local public finances in two parts. Pamphlet 1, focusing on the financial position in 2019, was published in June 2020. Pamphlets 2 and 3, published jointly, f...
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A sui generis institution created by the Act of 28 Pluviôse year VIII (17 February 1800), the Police Prefecture is a unique model of territorial administration, without equivalent in France because of its competences, which include municipal policing and internal security missions Gradually extended...
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In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisatio...
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The Cour des comptes – France’s supreme audit institution – has presented its annual report on the central government budget in 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF) and on the basis of 63 budget execution memos. The central government budget ...
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This report attempts to draw the first fiscal lessons from a crisis that has not yet come to an end. The Covid-19 pandemic, which broke out in China at the end of 2019 before spreading to the rest of the world, continues to take its toll on economies and societies. Although it is on its way out, thi...
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Defined by international law, the exclusive economic zone (EEZ) of French Polynesia represents an area of more than 4.5 million km², around 118 islands divided into five archipelagos, where about 280,000 inhabitants live. For 25 years, the French State and the French Polynesia community have sought ...
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The 2015 annual public report comprises two parts : - Part I which comprises two volumes (I-1 and I-2), outlines the observations and recommendations drawn from a selection of audits, surveys and evaluations carried out in 2014 by the Cour des comptes, regional and territorial courts of accounts, or...
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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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The Cour des comptes is publishing its annual report on the situation and outlook of public finances in France, including the audit on public finances asked for by the prime minister. Despite the efforts undertaken, the situation of France’s public finances is far from being in order. The slow pace ...
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