Tax & Finance

#2012-1510Revised Finance Law 2012: Budget Adjustments and Local Aid

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This law revises the 2012 French finance budget, focusing on adjustments to state revenues, taxes, and expenditures to address financial imbalances. It introduces a support fund for local authorities burdened by high-risk loans and adjusts compensation for regional development costs. Key areas affected include income tax shifts and special funds for public sector and infrastructural support, ensuring financial stability for government bodies.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Adjusts national budget and expenditures for fiscal balance
  • Introduces a fund to aid local authorities with financial burdens
  • Modifies tax allocations and regional compensations

Obligations

What this law requires

high

Adjust income tax (Impôt sur le revenu) revenues downward by €925,618 thousand for the 2012 revised budget

French State Treasury and Revenue Administration
operational
high

Increase other direct taxes collected through tax rolls (Autres impôts directs perçus par voie d'émission de rôles) by €1,073,642 thousand for 2012

French State Treasury and Tax Collection Services
operational
high

Reduce internal tax on energy products (Taxe intérieure de consommation sur les produits énergétiques) by €739,749 thousand in revised 2012 estimates

French State Treasury
operational
high

Increase VAT revenue (Taxe sur la valeur ajoutée) by €3,772,061 thousand for 2012 revised budget

French State Treasury and VAT Collection Services
operational
high

Establish and fund a support mechanism for local authorities burdened by high-risk loans through designated compensation funds and dotations

French State and Local Authorities (collectivités territoriales)
operational

Affected Parties

Local authoritiesPublic sector institutions

Tags

budget,tax,local government