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Article 248 of the French General Tax Code

The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.

Original in French 🇫🇷
Article 248

Le Gouvernement peut fixer par décret, dans la mesure où la législation en vigueur ne les a pas fixés, les renseignements que doivent contenir les déclarations fiscales en vue de l’application des impôts et taxes existants, ainsi que le nombre d’exemplaires de ces déclarations que doit fournir chaque contribuable.

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