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Les recettes & les dépenses

 

Selon l’article 72 de la Constitution, “les collectivités territoriales ont vocation à prendre les décisions pour l’ensemble des compétences qui peuvent le mieux être mises en oeuvre à leur échelon”.

Ainsi les communes, départements et régions assurent l’organisation et le fonctionnement de nombreux services publics que la loi leur a confiés.

p.25 à 75 Finances Locales

p. 111 à fin – doc frse

p. 167 à 213 – guide

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