Section 1: Operating revenue

Articles in this section · 4

Article L2331-4

French General Code of Local AuthoritiesIn force

Updated 7 Nov 2023

Non-tax revenue from the operating section may include:

1° Proceeds from the fee for the removal of household refuse from camping sites, the special fee or the fee for the removal of refuse, waste and residues;

2° Proceeds from the parking fee provided for in article L. 2333-87;

3° Le produit des péages communaux, des droits de pesage, mesurage et jaugeage;

4° Le produit de la redevance d'usage des abattoirs publics prévue par l'article L. 2333-1;

5° Le produit des taxes d'affouage, de pâturage et de tourbage;

6° (Abrogated);

7° Le produit de la contribution spéciale imposée aux entrepreneurs ou propriétaires en cas de dégradation de la voie publique;

8° Le produit des permis de stationnement et de location sur la voie publique, sur les rivières, ports et quais fluviaux et autres lieux publics ;

9° The proceeds of port dues collected in accordance with the provisions of Book II of the Maritime Ports Code relating to port and navigation dues;

10° The proceeds of road dues and other legally established dues;

11° Proceeds from the fee for access to dedicated Nordic sites for marked cross-country skiing and snow recreation other than downhill skiing;

12° Gifts and bequests in cash except those referred to in 6° of Article L. 2331-8 ;

13° Subsidies and contributions from third parties to operating expenses;

14° Proceeds corresponding to the recovery of equipment subsidies received;

15° Reimbursement of expenses incurred during rescue operations following the practice of any sporting or leisure activity. This contribution, which the communes may demand without prejudice to the provisions applicable to regulated activities, from the interested parties or their beneficiaries, may relate to all or part of the expenses and is carried out under the conditions determined by the communes ;

The communes are required to inform the public of the conditions of application of the first paragraph of this 15° on their territory, by appropriate posting in the town hall and, where applicable, in all places where instructions relating to safety are posted;

16° La dotation de compensation de la réforme de la taxe professionnelle;

17° Le produit de la neutralisation des dotations aux amortissements des subventions d'équipement versées.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More