Subsection 3: Expenditure

Articles in this section · 3

Article L5217-12-1

French General Code of Local AuthoritiesIn force

Updated 6 Nov 2023

Metropolises' compulsory expenditure includes in particular:

1° Office and printing costs for the department of the metropolis and the costs of conserving the archives of the metropolis and the compendium of administrative acts of the metropolis ;

2° Functional allowances, contributions to the general social security scheme, contributions to pension schemes, contributions to the fund as well as the training costs of metropolitan elected representatives;

3° The remuneration of metropolitan staff, the related contributions and social security contributions;

4° Under the conditions provided for in article 88-1 of Law no. 84-53 of 26 January 1984 on statutory provisions relating to the local civil service, expenditure relating to the services mentioned in article 9 of law no. 83-634 of 13 July 1983 on the rights and obligations of civil servants;

5° The contribution to the budget of the Centre national de la fonction publique territoriale;

6° Where applicable, the salaries and other expenses of the staff of the metropolitan police ;

7° Expenditure on personnel and equipment relating to the fire and rescue service, if the metropolis exercises this competence;

8° Pensions payable by the metropolis when they have been duly liquidated and approved;

9° Expenditure for which it is responsible in terms of national education;

10° Expenditure on communal disinfection services and metropolitan hygiene and health services under the conditions provided for by l'article L. 1422-1 of the public health code if the metropolitan authority exercises this competence;

11° The fencing of cemeteries, their maintenance and their relocation in the cases determined by Chapter III of Title II of Book II of Part 2 if the metropolitan authority exercises this competence;

12° Expenditure relating to the collective sewage system mentioned in II of l'article L. 2224-8 if the metropolis exercises this competence;

13° Expenditure relating to the sanitation police referred to in article L. 2213-30 if the metropolitan authority exercises this competence;

14° Expenditure on the maintenance of metropolitan roads;

15° Expenditure on the maintenance and preservation in good condition of works, mentioned in Article L. 151-40 of the rural and maritime fishing code for which metropolitan France is responsible;

16° Levies and contributions established by the laws on metropolitan property and revenue;

17° Expenses incurred by the application of article L. 2122-34 ;

18° (Repealed);

19° Expenses arising from the application of l'article L. 622-9 of the Heritage Code;

20° Depreciation charges on fixed assets in accordance with the procedures determined by decree;

21° Depreciation charges on equipment subsidies paid in accordance with the procedures determined by decree ;

22° Allocations to provisions, in particular for risks related to the subscription of financial products, for which the procedures for constitution, adjustment and use are determined by decree;

23° Interest on debt and expenditure on repayment of debt in capital;

24° Expenditure incurred by the application of the provisions of the articles 2 and 3 of law no. 2000-614 of 5 July 2000 relating to the reception and housing of travellers if the metropolis exercises competence ;

25° The discharge of debts due;

26° The contribution provided for in article 6 quater of the aforementioned law no. 83-634 of 13 July 1983;

27° The withholding tax provided for in 1° of 2 of article 204 A of the general tax code.

Mariela Petrova

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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

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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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