Constitutional Council: abolish the current institution, avoid a vacuum and rebuild constitutional review
An institutional translation of the critique of France’s Constitutional Council: clean-abolition variant, associated risks and a recommended judicial Constitutional Court model.
Open dossier →Administrative structures and civil service: audit of 13 measures
Audit of measures 2.01–2.13: restructuring, productivity, investment, non-replacement, mobility and AI.
Open dossier →State agencies and operators: audit of 18 measures
Audit of measures 3.01 to 3.18: overhead, intervention funding, mergers, abolitions, public media and deduplication.
Open dossier →Agriculture, industry and economy: audit of 10 measures
Financial audit of agriculture, industry, business and graduate measures: aid, procurement, local taxation, simplification and deduplication.
Open dossier →Artificial Intelligence in Justice: Uses and Safeguards
Pre-processing, case-law research, consistency analysis, human oversight, logging, remedies and the EU AI Act for measures 4.02 to 4.05.
Open dossier →Baselines, years and primary sources — 155 measures
Public register of references, baseline years, institutional sources, recurrence and evidence still required for all 155 measures.
Open dossier →Budget balance and Constitution: audit of 17 measures
Legal, financial and deduplication audit of the 17 Category 10 measures: budget balance, debt brake, correction, constitutional amendments, Court of Auditors and parliamentary oversight.
Open dossier →Second filter for 58 monetary references: what can become a budget flow
Second pass over 58 monetary references: €54.95–81.95bn of productivity is kept outside the budget total, major envelopes are isolated and no global total is certified yet.
Open dossier →French fiscal rule and EU law: avoiding two incompatible systems
How a stricter French rule can coexist with Regulation 2024/1263, net-expenditure paths and EU escape clauses.
Open dossier →Banning deficit budgets: how can a workable constitutional rule be written?
Source Plan text, nominal versus structural deficit, exceptions and a budget-inadmissibility mechanism.
Open dossier →The core rebuilding architecture: budget balance, automatic correction and accountability
The core framework of the Plan de Rupture: ban structural deficits, pre-screen budgets, correct slippage automatically and create legally bounded personal accountability.
Open dossier →Corporate tax: a simple 15–30% schedule, no R&D tax credit and no artificial profit erosion
A complete corporate-profit tax redesign: progressive rates, a normalised base, abolition of the R&D tax credit and anti-avoidance rules without taxing the same profit twice.
Open dossier →Correspondence Table for All 155 Measures: Sources and Legal Vehicles
Identifier, title, printed source page, initial legal vehicle, lead authority and confidence for all 155 Plan de Rupture measures.
Open dossier →Criminal budget accountability: punish misconduct, not political disagreement
A legally cautious prototype for criminal accountability of leaders who deliberately breach a constitutional fiscal rule.
Open dossier →Cross-category financial ledger — 155 measures
Cross-category ledger for 155 measures: financial owner rule, booking status and deduplication before fiscal consolidation.
Open dossier →Development aid, debt and France’s national priorities
A source-based analysis of French development aid, public debt, grants, loans, China, Côte d’Ivoire and the political test of the national interest.
Open dossier →Digital sovereignty and AI: audit of 14 measures
Financial and deduplication audit of 14 digital-sovereignty and AI measures: Albert API, SecNumCloud, training, DGFiP, automation, human oversight and procurement.
Open dossier →Draft constitutional amendment: banning ordinary structural deficits
Article-by-article working draft turning the deficit ban into an enforceable constitutional rule with independent certification, constitutional review and narrow escape clauses.
Open dossier →Economic warfare: Alstom and French sovereignty
Alstom, Pechiney, Arcelor, Alcatel, extraterritorial law, intelligence and political decisions: a documented anatomy of French industrial vulnerability.
Open dossier →Energy: financial audit of 10 measures
Financial audit of energy, fuel, nuclear and motorway measures: separate public budget, EDF, households, investment and deduplication.
Open dossier →Financial deduplication: an executable graph that prevents counting the same euro twice
Executable graph for the 155 Delta-Sierra measures: aliases, incompatible scenarios, sequences, common envelopes, net packages and public-budget bridges.
Open dossier →Financial audit of 155 measures: method, sources and consolidation
Public method for reconciling Plan estimates with official budget envelopes, removing double counting, and separating net savings, revenue, productivity and investment.
Open dossier →Institutions: financial audit of all 20 measures in category 01
Public audit of institutional measures 1.01 to 1.20: current budgets, law, order-of-magnitude checks, deduplication and simulator treatment.
Open dossier →Financial ownership and timing matrix — 155 measures
Allocation of all 155 measures by accounting subsector, consolidation gate, timing and outstanding evidence before any global total.
Open dossier →1993-2025 stress test: what would a real fiscal rule have changed in France?
A historical screen of French deficits, crisis years and the design lessons for a future constitutional fiscal rule.
Open dossier →Health: financial and methodological audit of 8 measures
Audit of Health measures 5.01 to 5.08: hospital administration, AI, extra fees, regional health agencies, HDS hosting and patient safeguards.
Open dossier →How to Rebuild France : Public Finance, State Capacity and Institutional Reform
An English gateway to Delta-Sierra’s France corpus: public finance, institutional reform, state capacity, taxation, digital government and 155 auditable measures.
Open dossier →Human Validation of AI-Assisted Justice Decisions
Meaningful human oversight, review protocol, notice and remedies for measure 4.09 of the Plan de Rupture.
Open dossier →Justice: financial and methodological audit of 10 measures
Audit of measures 4.01 to 4.10: budget, staffing, judicial AI, civil delays, simplified proceedings and human safeguards.
Open dossier →58 monetary references: first pass through the deduplication graph
First mechanical pass over the Plan's 58 monetary references: costs isolated, duplicates removed, scenarios separated and no €193/€316/€350bn total fabricated before evidence.
Open dossier →Multi-year fiscal simulator: test a tax-cut path without financing it through debt
A year-by-year public model for testing nominal growth, inflation, savings, transition costs, compulsory levies, deficit and debt without presenting a scenario as a forecast.
Open dossier →Ban tax cuts financed by debt
The financing lock connecting the 30% tax target to the constitutional ban on ordinary structural deficits.
Open dossier →Fiscal Open Data: an API for who knew what, when, and from which data
Public specification for fiscal alerts, methodologies, certificates and version history, with personal-data minimisation.
Open dossier →Organic Act for the HCFP: from public opinion to budget certification
Working Organic Act defining fiscal certification, data access, methods, appeal, transparency and independence of a strengthened fiscal council.
Open dossier →Personal asset liability for the highest political leaders: how far can it go?
HATVP asset declarations, existing financial liability, proportionate asset-based sanctions and safeguards against arbitrary seizure.
Open dossier →€193bn, €316bn or €350bn: how much is really left for tax cuts?
Three Plan scenarios confronted with the 2025 deficit and the 30% tax target.
Open dossier →Defining a culpable waste offence with legal precision
Working criminal-law design focused on falsification, concealment, destruction of records and intentional circumvention of fiscal safeguards.
Open dossier →Public budget accountability register: who knew what, when and what did they decide?
Schema for a public register tracing alerts, assumptions, responsible officials, decisions, amounts at risk, corrections and oversight.
Open dossier →Public procurement: sovereignty, AI price controls and a 30% markup ceiling
An anti-overpricing architecture for public and defence procurement: verified cost, markup ceiling, automated benchmarking, industrial sovereignty and named human accountability.
Open dossier →Service to the nation: pay, benefits, gifts and integrity control
A senior-public-service and political-office reform: readable pay, no paid no-mission status, non-cashable functional benefits, a corporate-gift ban and AI-assisted integrity control under human decision.
Open dossier →What level of public spending is compatible with 30% compulsory levies?
Link the tax target to the actual size of government: spending, other public revenue and budget balance.
Open dossier →Social support, transparency and anti-corruption: audit of 14 measures
Financial and legal audit of the 14 Category 11 measures covering social support, fraud, trade-union funding, procurement transparency, conflicts of interest and the HATVP.
Open dossier →Taxation: financial audit of 13 measures
Financial audit and deduplication of the thirteen taxation and compulsory-levy measures in the Plan de Rupture.
Open dossier →Fiscal reform simulator: how low can France go without recreating deficits?
A public engine to test the 30% target, realised savings, the deficit, transition costs and proven recurring gains.
Open dossier →Three fiscal-rule models: strict, Swiss or hybrid?
A methodical comparison of three fiscal architectures designed to prevent chronic deficits while preserving crisis capacity.
Open dossier →Traceability of AI-Assisted Justice Decisions
Logging, audit trails, retention, access, integrity and archiving for measure 4.10 of the Plan de Rupture.
Open dossier →Unique owner for every flow — 155 measures
Public ledger assigning every flow from the 155 measures to one consolidation owner account before final deduplication.
Open dossier →Universal social protection: equal core rights for employees, the self-employed and company directors
Delta-Sierra proposal: universal social-security affiliation, comparable contributory rights, simpler contributions and no employer payroll contribution where there are no employees.
Open dossier →Work, competitiveness and social-protection pact
Connect structural savings to sustainable tax cuts, higher take-home pay and major administrative simplification.
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