Levées

Levées is the plural of the French noun levée, which derives from lever and denotes acts of lifting or raising. The term is used in several domains with related but distinct senses.

In civil engineering and geography, a levee (levée) is an embankment built along a river or coastline to prevent flooding. Levees can be constructed with earth or rock and may be engineered structures or natural sediment deposits. Natural levees form along floodplains as sediments are deposited during floods.

In taxation and public finance, levée refers to the act of collecting revenue. Levée des impôts denotes tax collection by public authorities. In corporate finance, levée de fonds or levée de capitaux means raising capital, for example through the issuance of equity or debt.

In historical and military contexts, levée en masse denotes a mass mobilization of the population for military service, a concept notably associated with revolutionary France and other periods of large-scale conscription.

In general French usage, levée can also mean the act of lifting or raising something, such as raising a barrier or removing a prohibition, depending on the verb and context.

The plural levées is used when referring to several such acts or structures. The term thus spans civil engineering, geography, law, finance, and history, with the exact meaning clarified by context.