(1) In the case of receivership proceedings, the Bankruptcy Trustee shall forthwith ask the debtor
to sign all his declarations relating to tax returns, customs and social security and insurance
contributions.
The Bankruptcy Trustee shall monitor the production of the said declarations.
(2) In the case of liquidation, the Bankruptcy Trustee shall immediately cause the debtor to
furnish him with all the information not found in the trade books which information is
necessary for the assessment of all the taxes, duties and social insurance contributions
pending payment.
The Bankruptcy Trustee shall forward to the tax, customs and social security services all the
information provided by the debtor and any other information at his disposal.
(3) In either of the cases referred to above, where the debtor fails to respond within a period of
twenty days to the request of the Bankruptcy Trustee, the latter shall record such failure and
inform the Judge Administrator thereof. Within a period of ten days, he shall give the same
information to the services of taxation, customs and social insurance by furnishing them with
all the information at his disposal relating to deals that have been realized and the wages
paid by the debtor.
Official translation
Spot-checked
In force from 10 April 1998
Source page 26