Sub-section 2: Dotation globale de fonctionnement (R).

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Article R2563-4-2

French General Code of Local AuthoritiesIn force

Updated 4 Nov 2023

For the application of article L. 2334-23-2:

1° The data to be taken into account is assessed, unless otherwise stated, on 1st January of the year in respect of which the apportionment is made;

2° The population to be taken into account is, unless otherwise stated, that defined in Article L. 2334-2;

>The income taken into account is that defined in Article L. 2334-2. 3° The income taken into account is the last known reference tax income. The population taken into account to determine this per capita income is the population defined in the first paragraph of article L. 2334-2;

>The number of beneficiaries of the per capita income is the number of beneficiaries of the per capita income defined in the first paragraph of article L. 2334-2. 4° The number of recipients of the active solidarity income mentioned in article L. 262-1 of the code de l'action sociale et des familles corresponds to the number of households receiving this income in the municipality available on 1st January of the year of allocation. The population taken into account to determine the proportion of recipients of this income in the population of the municipality is that defined in the first paragraph of article L. 2334-2;

5° The total number of recipients of housing benefit is that referred to in the second paragraph of article R. 2334-4 and the total number of dwellings is that referred to in article R. 2334-5;

6° The number of children aged between three and sixteen is that mentioned in article R. 2334-6. The population taken into account to determine the proportion of children aged between three and sixteen domiciled in the municipality is that mentioned in the first paragraph of article L. 2334-2;

For Mayotte, the provisions of article R. 2334-5 are applied. 7° For Mayotte, the provisions of the antepenultimate paragraph of Article L. 2334-23-2 apply to the municipality of Mamoudzou.

Mariela Petrova

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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

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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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