Publications

The creation of the Direction Générale des Finances Publiques (DGFiP – Public Finances General Directorate) in 2008, by the merger of the Direction Générale des Impôts (DGI – General Directorate of Taxes) with the Direction Générale de la Comptabilité Publique (DGCP – General Directorate of Public A...

L’Institution des courses, the French collective horse-racing body, encompasses five main entities, including Société d’Encouragement à l’Élevage du Cheval Français (SECF) and France Galop, which organise trot and gallop horse racing respectively, and manage the main race courses. These two parent c...

The Cour des comptes hereby issues its twelfth audit opinion of the French Social security system financial statements, whose certification constitutes an asset for public finances, in terms of transparency and reliability. The Cour des comptes delivers an opinion on nine series of financial stateme...

The Cour des comptes – France’s supreme audit institution – hereby issues its audit opinion on the French central government’s financial statements for 2017, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). The Cour des comptes certifies that the French centr...

The Cour des comptes (the French Court of Auditors) is making its report public on the French government’s budget in 20171, along with 66 analyses on execution of the budget. Budget execution in 2017 saw stronger economic growth than expected by the Initial Finance Law (LFI). In spite of the resulti...

The Cour des comptes (the French Court of Auditors) is publishing a report on the quality of accounting for government agencies that are required to have their accounts certified by an external auditor, pursuant to Article L. 132-2-2 of the French Financial Jurisdiction Code. This exercise is part o...

France set aside about €10 billion a year on defense equipment projects during the period covered by the current Military Programming Law (LPM) i.e., 2014-2019. The LPM bill being debated in Parliament provides for an increase in these investments for the period 2019-2023, with an annual average of ...

Valorisation of public research refers to the way in which knowledge developed by researchers in public structures is used by companies or the researchers themselves to produce economic and social value. This may be achieved via partnerships between public laboratories and companies, technology tr...

The 2018 annual public report is divided into three volumes: - volume I sets out the observations and recommendations resulting from a selection of controls and investigations conducted in 2017 by the Cour des comptes and the regional and territorial courts of audit; - volume II presents the follow-...

Eight years after publishing a report entitled “Household Wealth” (2009), the Council of Mandatory Contributions focused its research in 2017 on the taxation of household capital. This study focuses on all taxes and social contributions levied on holdings, financial income and the transfer of elemen...