III: Common provisions

The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and approved joint management bodies, when they relate to their budget and operating conditions. To this end, the relevant documents are sent to him at least eight days before the date of these deliberations. .

The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).

After informing the parties concerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to present their observations, the administrative authority designated by decree may make the maintenance or renewal of the approval of a centre, association or approved joint management body conditional on these bodies changing their management team.

The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d’Etat.

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.