Article 1649 quinquies of the French General Tax Code
November 7, 2023
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents and information relating to the tax situation of taxpayers. 3. The services of the tax administration and the economic control and investigation administration are required to provide the tax records centre with the original or a…
