Chapter I: Conditional tax benefits attached to donations

I. – When the Minister responsible for the budget receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid down by a Conseil d’Etat decree, suspend all tax benefits for donations, legacies and payments made to the organisation referred to in the declaration. This order will be…

If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive it, for a maximum period of three years, of the benefit of…