CHAPTER IV : Powers

Articles in this section · 6

Article LO6414-1

French General Code of Local AuthoritiesIn force

Updated 6 Nov 2023

I. - The local authority exercises the powers devolved by the laws and regulations in force to the départements and regions, with the exception of those relating to:

1° The construction and general and technical maintenance as well as the operation of collèges and lycées, the reception, catering and accommodation in these establishments, the recruitment and management of technical and service workers carrying out these duties in collèges and lycées ;

2° To the construction, development, maintenance and management of roads classified as national highways;

3° To the fight against vector-borne diseases;

4° To the traffic police on the community's domain;

5° To regional libraries and departmental lending libraries;

6° To the financing of fire and rescue service resources.

II. - The collectivity shall lay down the rules applicable in the following matters:

1° Taxes, duties and levies; land registry;

2° Customs regime, excluding import and export prohibitions that fall within the scope of public policy and France's international commitments and rules relating to the investigation, recording of criminal offences and litigation procedure;

3° Town planning; construction; housing; accommodation;

4° Creation and organisation of the collectivity's public services and establishments.

Par dérogation au 3°, les autorités de l'Etat délivrent, dans le cadre de la réglementation applicable à Saint-Pierre-et-Miquelon et après avis du conseil exécutif, les autorisations ou actes relatifs à l'utilisation et à l'occupation du sol concernant les constructions, installations ou travaux réalisés pour le compte de l'Etat et ses établissements publics.

III. - Under the conditions set out in article LO 6461-3, the local authority may issue penalties for contraventions of the rules it lays down in the areas referred to in II.

IV. - Under the conditions set out in article LO 6461-5, the local authority may adapt the laws and regulations in force locally.

V. - 1. An agreement between the State and the local authority shall determine the obligations of the local authority with regard to the communication of information for tax purposes, in particular for the purposes of avoiding double taxation and preventing tax evasion. The local authority shall provide the State with any information that is useful for the application of its regulations relating to taxes, duties and fees, as well as for the implementation of the information exchange clauses provided for in the tax treaties concluded by France with other States or territories.

2. Without prejudice to the exercise by the collectivity of its competence in matters of taxes, duties and fees, the State may institute taxes intended to be collected in connection with the exercise of missions of general interest which are incumbent upon it within the framework of its competences.

An agreement concluded between the State and the collectivity specifies the terms and conditions for the application of this 2 in order to determine the terms and conditions for the collection and management of revenue intended for the financing of air safety.

VI. - The regulations specific to Saint-Pierre-et-Miquelon relating to sanitary, veterinary and phytosanitary control and the operation of animal quarantine stations may only be amended following the opinion of the territorial council.

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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