Article R2224-18 of the French General Code of Local Authorities
I. – The subscriber file mentioned in Article L. 2224-11-4 implemented for the invoicing of water and sanitation by the delegatee of a public water or sanitation service includes the elements necessary for the preparation of invoices, receipts and accounting documents required for the production of receipts and the recovery of sums due as well as the collection and recovery of taxes and duties attached and the management of the…