#2011-991Decree related to Heavy Vehicle Tax Collection Provider
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law outlines the requirements and responsibilities for service providers contracted to collect the heavy vehicle tax in France. It specifies the qualifications needed for a provider to be authorized, including legal, financial, and operational statuses. It also details the process by which a provider can be commissioned or have their commission withdrawn. The decree impacts service providers directly involved in tax collection and ensures a regulated process to manage and secure tax revenues efficiently.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Selection criteria for tax collection service providers
- Roles and responsibilities of authorized providers
- Procedures for commissioning and revocation of commission
Obligations
What this law requires
Service providers must submit their registered office address, legal structure, identity and addresses of managers, human and material resources, details of operational facilities and technical equipment in France, complete accounting and financial information, shareholder information (persons/entities holding >5% of capital or voting rights), evidence of tax and social obligation compliance, and financial guarantee before receiving commission
Service providers must notify the customs administration within one month of any changes to information previously communicated regarding their qualifications, structure, financial status, or operational conditions
Service providers must directly and personally accomplish all assigned tax collection missions and are prohibited from subcontracting these missions
Upon commission withdrawal, service providers must immediately cease performing tax collection missions, remit all collected tax amounts to the competent customs accountant without delay, and within five days provide an inventory of invoiced amounts and list of detected anomalies
Service providers must collect taxpayer and vehicle data, verify consistency with supporting documents, record data in a database, determine the taxable event (crossing a tarification point), and calculate tax basis and applicable rates