French Monetary and Financial Code
In forceI. - In order to enable the public accountant to issue a collection notice in accordance with Article L. 612-20, VIII, the Banque de France, after receiving the assent of the Autorité de contrôle prudentiel et de résolution, shall notify the accountant of the following information: the debtor, the nature of the contribution, the basis for the contribution, the amount of the contribution, the surcharge and the total amount of late payment interest applicable.
II. - The public accountant responsible for recovering the contribution, penalty payments and sanctions provided for in Articles L. 612-20, L. 612-25 and L. 612-39 to L. 612-41 is designated by order of the Minister responsible for the budget.
III. - An agreement between the Banque de France, the Autorité de contrôle prudentiel et de résolution and the State, represented by the Minister responsible for tax collection, shall determine in particular the procedures for the transmission of documents and the repayment of funds collected. The agreement is approved by the authority's supervisory board.
IV. - When the debts mentioned in II are irrecoverable, the competent public accounting officer sends the Autorité de contrôle prudentiel et de résolution his proposals for writing off the debts.
The Autorité de contrôle prudentiel et de résolution shall notify the competent public accountant of the decisions to write off the debts. However, where the amount of the claims proposed for write-off does not exceed five thousand euros, the absence of a response within six months of receipt of the proposal for write-off shall be deemed to constitute acceptance thereof.
