Publications

In 2016, the Perce-Neige Foundation succeeded the association of the same name, which had been recognised as a charitable association fifty years earlier. It was set up by actor Lino Ventura and his wife in 1965 to accommodate and provide support for people with mental disabilities and their familie...

In order to protect gamblers from the risks of addiction and to prevent fraudulent or criminal activities, gambling has been prohibited in principle since 1836, except where express derogations have been granted on condition that public order is maintained. Gambling activities are divided into four ...

Since 2017, there has been a strong social demand for gender equality, motivated by persistent inequalities and occurring alongside the rise of the #MeToo movement. Violence against women, particularly domestic violence, is a particularly sensitive issue, and especially came to the fore during the p...

The increase in the number of disabled people aged over 50 is a major phenomenon. Between 2011 and 2019, the number of recipients of the disabled adult allowance (AAH) aged over 50 rose by 55 %. These figures are the result of a combination of the advancing age of the post-war generations and the si...

The Court of Accounts was interviewed on 18 July by the Olympic and Paralympic Games (JOP) monitoring delegation of the French National Assembly’s Committee on Cultural Affairs and Education. This hearing follows the submission to Parliament of a supplementary report on the organisation of the 2024 ...

Article L. 210-1 of France’s Environmental Code emphasises that “the protection of water, its promotion and the development of usable resources, while respecting natural balances, are issues of general interest”. To ensure the protection of this heritage, public policy must maintain the proper funct...

This report is the first to be published by the Court of Accounts following the citizen consultation platform launched in 2022 (https://participationcitoyenne.ccomptes.fr/). The second citizen participation campaign will run from Wednesday, 6 September to Friday, 6 October 2023 and will be extended ...

Tax expenditure (commonly referred to as "tax loopholes") covers all the tax breaks and reductions provided for by law and intended to benefit different categories of taxpayer. They are introduced to encourage taxpayers to behave in a particular way (for example, the research tax credit to support p...

Since 2021, various studies by the Court of Accounts have focused on block-release and vocational training for employees, which mobilised € 21.8 billion in public funding in 2022. This note summarises the results. The liberalisation of the framework for employee block-release and vocational training...

The initial Budget Act for 2023 provided for € 158 billion in financial transfers from the central government to local authorities (municipalities, groups of municipalities, departments and regions), or 5.7 % of forecast GDP. Since 2021, these transfers have grown to account for more than half of lo...