Article R211-48 of the French Tourism Code
All payments or remittances made to the travel operator must be entered immediately, in chronological order, in a register of payments or remittances, which may be kept in electronic form under the conditions defined in articles 1366 and 1367 of the Civil Code and which must be kept for ten years. The travel operator is obliged to open an account in his name in a credit institution, which is exclusively…