French Insurance Code
In forceThe contributions to the guarantee fund referred to in article L. 421-4 are defined as follows:
1° The contribution from policyholders is based on all net premiums or contributions that they pay to insurance companies for insurance against civil liability risks resulting from accidents caused by motor land vehicles and vehicle trailers or semi-trailers when the risk is located within the territory of the French Republic. It is collected by insurance companies in accordance with the same rules and subject to the same guarantees and penalties as the tax on insurance contracts provided for in article 991 of the General Tax Code. It is collected monthly by the guarantee fund;
2° The contribution from insurance companies is proportional to the premiums or contributions for the last financial year, including accessories and reminders and after deductions for cancellations, relating to the insurance of land motor vehicles and vehicle trailers or semi-trailers when the risk is located within the territory of the French Republic. It is paid by insurance companies in accordance with the same rules and subject to the same guarantees and penalties as the tax on insurance contracts provided for in the same article 991. It is collected monthly by the guarantee fund;
3° (Repealed) ;
4° (Repealed) ;
5° The contribution of those responsible for accidents caused by the use of vehicles defined in 1° of this article, who are not insured, is based on the total amount of compensation payable by them in respect of damage resulting from these accidents. For the purposes of this article, persons whose civil liability is covered by an insurance contract under the conditions laid down in article L. 211-1 are deemed to be insured. However, within the meaning of this article, they are only entitled to such cover in respect of the excess which may be provided for by their contract in application of article L. 121-1.
In the event of legal proceedings, the decision must indicate whether or not the liable party has insurance cover.
The contribution is assessed and collected by the Directorate General of Public Finances, in accordance with the same rules, under the same guarantees and subject to the same penalties as for registration duties. It is collected on notification made to this directorate by the guarantee fund.
The contribution must be paid within one month of the date on which the claim is lodged with the Directorate General of Public Finance.
