French General Tax Code
In forceI. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reductions or credits, the list of which is set by decree in the Conseil d'Etat, may hand over the supporting documents for the corresponding expenses to a person exercising the mission of trusted third party.
The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of:
1° receiving the supporting documents filed and presented by the taxpayer in support of each of the deductions from overall income, tax reductions or credits referred to in the first paragraph;
2° drawing up a list of these documents, together with the amounts appearing on them;
3° certifying that these operations have been carried out;
4° ensuring the safekeeping of these documents until the expiry of the administration's recovery period;
5° forwarding them to the administration at its request.
The use of a trusted third party does not exempt the taxpayer from keeping a copy of the supporting documents in order to respond, if necessary, to requests from the administration.
II. - The mission of trusted third party is reserved for persons who are members of the regulated professions of lawyer, notary and chartered accountant.
III. - The procedures for control of the taxpayer by the administration are not modified by this article.
IV. - The ordinal authorities of the professions mentioned in II shall enter into a national agreement with the administration for the implementation of this scheme. This agreement shall apply for as long as it is not terminated by one of the signatory parties.
To carry out the mission mentioned in I, the trusted third party will enter into an individual agreement with the administration for a period of three years. This agreement may be terminated by one of the signatory parties.
In this agreement, the trusted third party undertakes in particular to teletransmit to the tax authorities, in accordance with the provisions of article 1649 quater B ter, the annual income tax returns of its customers who have given their agreement to this effect in the contract referred to in I.
V. - In the event of a breach of the obligations contained in the individual agreement referred to in IV, the administration shall terminate the agreement and withdraw the professional's right to carry out the trusted third party mission. The latter shall inform the clients concerned within three months of the termination of the agreement.
VI. - The conditions for the application of this article are specified by decree in the Conseil d'Etat.
