Chapter I: Organisation and supervision of the profession.

The contribution mentioned in article L. 821-5 and the dues mentioned in article L. 821-6-1 are liquidated, authorised and recovered according to the procedures laid down for the revenues of the State's public administrative establishments. Disputes relating to these contributions and fees shall be brought before the administrative court. They are paid under conditions laid down by decree in the Council of State. The payment period is thirty days from the date on which the contributions are due. The amount is increased by the legal monthly interest rate for each month of delay starting on the thirty-first day following the due date, with any month begun being counted in full.

When a taxpayer fails to pay the contributions due, the taxpayer is required to pay a penalty. Where a taxpayer fails to provide the information requested in order to determine the basis of assessment of the contributions and their collection, the amount of the contributions will be increased by 10%.

The increase may be increased to 40 The increase may be raised to 40% if the document containing the information has not been filed within thirty days of receipt of a formal notice, served by registered post, to produce it within this period, and to 80% if the document has not been filed within thirty days of receipt of a second formal notice served in the same way as the first. The increases provided for in the third and fourth paragraphs of this article may not be imposed before the expiry of a period of thirty days from the date of notification of the document indicating to the taxpayer the increase that it is intended to apply, the reasons for the increase and the opportunity available to the interested party to submit his observations within this period.

The agents designated for this purpose by the tax authorities are responsible for ensuring that the increase is applied. Officials appointed for this purpose by the Chairman of the Haut Conseil du Commissariat aux Comptes will audit the contributions. To this end, they may ask those liable for payment for any information, justification or clarification relating to the declarations submitted.

The Haut Conseil's right to take back contributions is exercised until the end of the sixth year following the year in respect of which the contributions are due.