Higher education institutions play a special role in the ecological transition. Representing almost half of all State operators and catering for a large number of people, they have a substantial environmental impact. Numerous initiatives have been taken in recent years, and policies are beginning to...
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Since 1981, seven Business Formalities Centres (Centres de Formalités des Entreprises, CFE) networks have enabled businesses to complete the formalities involved in setting up, changing their situation and ceasing trading. With a view to simplification, the PACTE law provides for the introduction of...
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The shrinkage-swelling of clay soils, or the shrink-swell phenomenon, consists of a series of movements caused by variations in the water content of clay soils. Known in France for more than 30 years, it has damaging consequences for housing that give rise to compensation, included since 1989 in the...
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Created in France in 1791, inheritance tax imposes a charge on the net inheritance received by each heir, depending on their relationship to the deceased. Misunderstood and unpopular with the French, inheritance tax is viewed favourably by economic theory because of its redistributive function. It h...
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In France, the public service is made up of all permanent and contract staff working in one of three branches: the State public service (FPE), the local public service (FPT) and the hospital public service (FPH). Since the overhaul of the general framework between 1983 and 1986, a number of le...
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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 prevention of loss of independence has been widely discussed for ten years in parliamentary proceedings1, by researchers and specialists from various backgrounds, and in administrative reports. The analyses often cover the same ground, in particular in their emphasis of the importance of the iss...
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The following report was drawn up at the request of the President of the National Assembly acting in the name of the Public Policy Assessment and Audit Committee (CEC), within the framework of the parliamentary assistance procedure provided for in Article L. 132-5 of the Financial Courts Code.
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The French pension system is complex because it is made up of many schemes. Its financing is based on the principle of pay-as-you-go, according to which the youngest working generations finance, in particular through their contributions, the pensions of the older generations. Its financial balance i...
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On 17 September 2014, The Cour des comptes hereby issues its annual report on the application of the Social Security Finance Acts. France has been late in committing itself to a course of action for re-establishing the balance of public accounts, for which the administrations as a whole need to work...
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