French Business Law - French Legislation

Article 1649 quater G of the French General Tax Code

November 7, 2023

Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved by the Minister for the Economy and Finance. The accounting documents referred to in the first paragraph shall include, regardless of the profession practised by the member, the identity of the client and the amount, date…

Article 1649 quater H of the French General Tax Code

November 7, 2023

The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are in order. To this end, they request all relevant information and documents in order to establish, each year, the concordance, consistency and plausibility between: 1° the tax results and the accounts drawn up in accordance with the charts of…

Article 1649 quater I of the French General Tax Code

November 7, 2023

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. .

Article 1649 quater J of the French General Tax Code

November 7, 2023

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).

Article 1649 quater K of the French General Tax Code

November 7, 2023

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.

Article 1649 quater K bis of the French General Tax Code

November 7, 2023

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.

Article 1649 quater K ter of the French General Tax Code

November 7, 2023

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…

Article 1649 quater K quater of the French General Tax Code

November 7, 2023

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.

Article 1649 quater L of the French General Tax Code

November 7, 2023

For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of certified public accountants in whose jurisdiction they are registered, after an opinion from the regional council if it is requested by an independent certified public accountant or a certified public accountancy firm, or after an opinion from…

Article 1649 quater M of the French General Tax Code

November 7, 2023

After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may withdraw the authorisation. The professional’s clients or members must be informed of this decision.

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Book One: Tax base and assessment

Article 1649 quater G of the French General Tax Code

Article 1649 quater H of the French General Tax Code

Article 1649 quater I of the French General Tax Code

Article 1649 quater J of the French General Tax Code

Article 1649 quater K of the French General Tax Code

Article 1649 quater K bis of the French General Tax Code

Article 1649 quater K ter of the French General Tax Code

Article 1649 quater K quater of the French General Tax Code

Article 1649 quater L of the French General Tax Code

Article 1649 quater M of the French General Tax Code

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Book One: Tax base and assessment

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