Article | REF: C90 V2

Partnership contracts

Authors: Jérémie BLOCH (1983-2019), Bernard-Michel BLOCH

Publication date: February 10, 2021, Review date: October 15, 2021

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8. Financial and tax regime

8.1 Assignment of receivables

The implementation of a project within the framework of a partnership contract may require the use of a wide variety of financing techniques. However, to facilitate the financing of investments, the co-contractor has access to certain financial instruments that have been regulated by the legislator. In particular, the contract holder may assign some of the claims it has on the public entity to a banking institution or a société de crédit foncier, and have this assignment accepted by the public entity.

Cession dite "Dailly" - A specific mechanism for partnership contracts has been introduced within the provisions relating to the assignment of trade receivables by way of a slip, commonly known...

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Financial and tax regime