Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject to obtaining specific approval as a mixed approved management body from the administrative authority designated by decree. Whether their members fall under article 1649 quater C or article 1649 quater F, said mixed bodies carry out for their…

Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of the procedures mentioned in Articles L. 12 and L. 13 of the tax procedures book.