Chapter Id: Certifiers abroad

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in that State by their clients or members…

After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their observations on the facts of which they are accused, the Director General of Public Finances or his delegate may terminate the said agreement. The certifier’s clients or members shall be informed of this decision. .