Loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances (LOLF), as amended by Loi organique n° 2021-1836 du 28 décembre 2021

France's national fiscal transparency framework is anchored in the Loi organique relative aux lois de finances (LOLF, LO 2001-692), which replaced the 1959 ordonnance and introduced programme-based budgeting across 32 missions and ~120 programmes, each with performance indicators (objectifs et indicateurs de performance). LOLF Art. 47 requires the annual projet de loi de finances submitted by September 30; Art. 51 mandates the Annexe Voies et Moyens Tome II (dépenses fiscales) enumerating all tax expenditures with cost estimates; Art. 50 mandates the Annexe engagements hors bilan covering contingent liabilities (guarantees, PPP commitments). The Cour des comptes — constitutionally established under Art. 47-2 as a juridiction administrative — certifies the Compte général de l'État annually and evaluates public policies (performance mandate explicit). The Haut Conseil des finances publiques (HCFP, LO 2012-1403) provides independent macroeconomic and fiscal forecast validation; it is an EU IFI Network member. The Constitution Art. 47 grants Parliament 70 days to pass the Finance Bill (National Assembly 40 days; Senate 15 days; Constitutional Council review). France is a Eurozone member subject to EU Two-Pack (Regulation 473/2013): Draft Budgetary Plan to EC by October 15; monthly financial data to EC; interim_reporting_frequency = 'monthly'. Whistleblower protections under Loi Sapin II (LO 2016-1691, 2016) and Loi du 21 mars 2022 (EU Dir 2019/1937 transposition). GAPS: salary disclosure, capital plan, asset inventory, surplus disposal transparency not confirmed from primary statute text (legifrance.gouv.fr 403-blocked during research). Currency: EUR; fiscal year: calendar year. OBS 2021 Transparency 72/100.

Transparency Requirements