Chapter II: Conduct of inspection operations

The persons and bodies referred to in articles L. 6361-1 and L. 6361-2, which have been subject to an on-site inspection, are informed of the end of the investigation period by registered letter with acknowledgement of receipt.New facts discovered after receipt of this letter may justify the opening of a new investigation period. The preceding provisions do not apply when the ex officio assessment procedure is implemented.

In the event of an obstacle to the performance of the checks carried out by the officials mentioned in article L. 6361-5, the ex officio assessment procedure shall be implemented at the earliest thirty days after formal notice has been sent to remove any obstacle to the enforcement officials carrying out their duties.

The ex officio assessment is established on the basis of the declarations submitted in respect of vocational training, information collected from the administrations and bodies referred to in article L. 6362-1 or during inspections by the agents referred to in the first paragraph of article L. 6361-5 of the bodies or companies participating in the financing of the actions referred to in article L. 6313-1. The bases or elements used…

The formal notice shall state the reasons on which it is based. It shall specify the period of time available to the party concerned to allow the officials to begin or resume the on-site inspection and shall reiterate the provisions applicable in the event that the ex officio assessment procedure is implemented. It is endorsed by the authority that commissioned the enforcement officer pursuant to article R. 6361-2.

The notification of the results of the inspection provided for in article L. 6362-9 is made within a period not exceeding three months from the end of the investigation period, with an indication of the procedures available to the inspected body to make its observations. The results of the audit may include observations addressed to the audited body. When the ex officio assessment procedure is implemented, the aforementioned period is…

The results of the checks provided for in articles L. 6361-1 to L. 6361-3 are notified to the person concerned, indicating the period within which he or she may submit written observations and, where appropriate, request a hearing. This period may not be less than thirty days from the date of notification.

The decision of the Minister responsible for vocational training or of the Regional Prefect may only be taken in the light of the written observations and after hearing, where appropriate, the interested party, unless no document or request for a hearing has been submitted before the expiry of the period provided for in article R. 6362-3. The decision shall state the reasons on which it is based and shall be…

Rejection and payment decisions are forwarded to the tax authorities as appropriate.

Any interested party who wishes to contest the administrative decision notified to him in application of article R. 6362-4 must submit a complaint, prior to any appeal, to the authority which took the decision.A reasoned decision rejecting all or part of the complaint will be notified to the interested party.

The Minister responsible for vocational training and the Regional Prefect may refer or defend before the administrative court any dispute arising from the inspections mentioned in articles L. 6361-1 to L. 6361-3, with the exception of disputes relating to the establishment and collection of the payments mentioned in articles L. 6362-8 to L. 6362-12.