Question 15313 — local authorities

Summary

Mr. Bertrand Petit questions the Minister of the Economy, Finance and Industrial and Digital Sovereignty on the date of payment of the value added tax compensation fund (FCTVA) according to the various existing regimes. He wonders what are the reasons for the payment at N+2 or N+1 of the FCTVA, that is to say two years or one year after the expenditure eligible for the FCTVA was incurred, and he points out that a quarterly VAT declaration would allow municipalities to recover the FCTVA in the same year of the public expenditure and therefore to have a replenished budget in the immediate months following the investment expenditure made. He therefore asks whether such a provision is being considered by the Government.

Machine translation from French. The official text remains authoritative.

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