Fiche 40. La notion de loi de finances | Cairn.info

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Les lois de finances peuvent être définies par leurs caractéristiques, leurs diversités et leurs domaines. Les lois de finances déterminent selon l’art. 1er LOLF : la nature, le montant et l’affectation des ressources et des charges de l’État pour un exercice ; l’équilibre budgétaire et financier qui en résulte ;


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