Section 8: Payment to finance mobility services

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Article R2333-104-1

French General Code of Local AuthoritiesIn force

Updated 5 Nov 2023

I.-Local authorities or territorially competent public bodies may request that the bodies mentioned in articles L. 213-1 et L. 752-4 du code de la sécurité sociale or article L. 723-3 of the Rural and Maritime Fishing Code of the data and information collected in connection with the recovery of the payment intended to finance mobility services under the conditions laid down in II of Article L. 2333-70.

This request relates exclusively to the transmission of information collected during the collection of the mobility payment relating to the applicant's area of jurisdiction and paid on its behalf.

II.-.The authority receiving the information transmitted by the above-mentioned bodies is the mayor or president of the public establishment.

The mayor or president may designate one or more members of staff under his or her authority for this purpose, whose identity is declared in advance to the body responsible for collecting the mobility payment.

III.-The purpose of the data and information communicated by the aforementioned bodies is to provide the recipient authorities with the information listed in IV, which helps to determine the amount of the mobility payment tax collected on their behalf, in order to facilitate the programming of their investments and the sound forward planning of their resources.

IV.It shows the following information for each of the establishments subject to the mobility payment:

1° The company's SIRET number, name or business name;

2° The date on which the employee threshold set in I of Article L. 2333-64 involving the company's liability to the mobility payment;

3° The annual payroll subject to the mobility payment;

4° The annual amount of taxation due;

5° The company's average headcount during the previous calendar year.

V.-The data and information communicated are covered by professional secrecy. It may not be used for any purpose other than that set out in III. It may not be made available, communicated or transferred to third parties in any form whatsoever.

The authority receiving the data and information or authorised to use it shall by all means inform staff who become aware of it of the penalties and sanctions incurred in the event of a breach of professional secrecy under the terms of the provisions of article 226-13 of the French Penal Code.

It shall take all necessary measures to prevent misuse or malicious use of the data and information transmitted, as well as to ensure that they are securely stored and archived for a maximum period of six years. It shall destroy the data and information at the end of this period.

VI.-If the authority to which the data and information is sent or authorised uses a service provider to process this data and information, the agreement binding the parties stipulates that the service provider undertakes not to process or disseminate in any form whatsoever the information communicated for any purpose other than that set out in III of this article and to destroy the data and information in its possession once the service has been provided.

VII.The request for communication made by the municipalities or territorially competent public establishments is limited to the data and information collected during the three years preceding the year of the request.

The data and information listed in IV shall be communicated in electronic format before 1st April of the year following the year in respect of which they were collected.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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