Chapter IV: Contractual tax exemptions and approvals

All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of public authorities shall be null and void with regard to these exemptions, when they have not received the prior approval of the Minister of the Economy and Finance or his representatives and insofar as they have not been…

I. – Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the application of a particular tax regime is subject must be submitted prior to the completion of the transaction giving rise to it. Orders…

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment interest provided for in article…