Section 2: Procedure.

Inspections of vocational training can be carried out either on site or on the basis of documents.

The interested party is notified of the results of the inspection. This notification interrupts the statute of limitations running against the Treasury in respect of payments due and the corresponding tax penalties.

The rejection and payment decisions referred to in this book taken by the administrative authority may only be made, after notification of the results of the inspection, if an adversarial procedure has been followed.

When the checks relate to the actions mentioned in article L. 6313-1 or to professional development counselling activities financed by the State, local authorities, the Caisse des dépôts et consignations, France compétences, Pôle emploi, the commissions mentioned in article L. 6323-17-6, employers, skills operators or bodies authorised to collect the financing contribution mentioned in article L. 6331-48, the administrative authority shall inform them, each insofar as it is concerned, of…