Title one: Tax assessment and control

Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with regard to the prevention of economic and financial difficulties and to facilitate the fulfilment of their administrative and fiscal obligations by members of the liberal professions and holders of offices and charges may be approved under conditions laid down by decree…

Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved by the Minister for the Economy and Finance. The accounting documents referred to in the first paragraph shall include, regardless of the profession practised by the member, the identity of the client and the amount, date…

The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are in order. To this end, they request all relevant information and documents in order to establish, each year, the concordance, consistency and plausibility between: 1° the tax results and the accounts drawn up in accordance with the charts of…