CHAPTER I: Compulsory expenditure

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L4321-1

Article L4321-1

French General Code of Local AuthoritiesIn force
Ask for lawyer reviewed or certified translation

Updated 7 Nov 2023

Sont obligatoires pour la région:

1° Les dépenses relatives au fonctionnement des organes délibérants et à l'entretien de l'hôtel de la région;

2° Les dépenses relatives aux indemnités de fonction prévues aux articles L. 4135-15 to L. 4135-18 and the training costs for elected representatives referred to in Article L. 4135-12 as well as the contributions made by the regions to the fund set up by Article L. 1621-2 ;

3° Contributions to the general social security scheme pursuant to Article L. 4135-20-2 and to the pension schemes for elected representatives pursuant to Articles L. 4135-22 à L. 4135-24 ;

4° The contribution to the Centre national de la fonction publique territoriale;

5° The remuneration of regional agents, the related contributions and social security contributions;

5° bis Under the conditions provided for in Article 88-1 of the loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale, les dépenses afférentes aux prestations mentionnées à l'article 9 de la loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires;

6° Interest on the debt and expenditure on repaying the capital debt ;

7° Expenditure for which it is responsible in terms of national education;

8° Expenditure resulting from the maintenance of property transferred to the region in application of the provisions of article L. 318-2 of the town planning code;

9° Debts due;

10° The contribution provided for in Article 6 quater of law no. 83-634 of 13 July 1983 precedented;

11° Allocations to provisions, in particular for risks relating to the subscription of financial products ;

12° Expenditure relating to the organisation of school transport;

13° Expenditure on the maintenance and construction of commercial and fishing seaports transferred to it;

14° Expenditure for which it is responsible in terms of sport, youth and popular education pursuant to articles L. 114-5 and L. 114-6 of the Sports Code;

15° The withholding tax provided for in 1° of 2 of Article 204 A of the General Tax Code;

16° Expenditure relating to the organisation of passenger rail transport services of regional interest.

Mariela Petrova

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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.

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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

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

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