French General Tax Code
In forceI. - Any member of the tax abuse committee must inform the chairman:
1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;
2° Any functions in an economic or financial activity that he has held during the two years preceding his appointment, that he holds or comes to hold;
3° Any mandate within a legal entity that he has held during the two years preceding his appointment, that he holds or comes to hold.
This information and that concerning the Chairman shall be made available to the members of the Committee.
No member of the Committee may deliberate on a matter in which he himself or, where applicable, a legal entity within which he has, during the two years preceding the deliberation, held a position or office, has or has had an interest during the same period. Nor may he take part in a deliberation concerning a matter in which he himself or, where applicable, a legal entity within which he has, during the two years preceding the deliberation, held a position or office, represented one of the interested parties during the same period.
The Chairman of the Committee shall take the appropriate measures to ensure compliance with these obligations and prohibitions.
II. - The members and staff of the Tax Abuse Committee are bound by the rules of professional secrecy defined in article L. 103 of the tax procedures book.
This secrecy is not enforceable against the judicial authority acting in criminal proceedings.
III. - No person may be a member of this committee who has been convicted within the previous five years, in accordance with the terms and conditions set out in article 131-27 of the Criminal Code, to a ban on practising a commercial or industrial profession, directing, administering, managing or controlling in any capacity whatsoever, directly or indirectly, on his own behalf or on behalf of another, a commercial or industrial enterprise or a commercial company.
