In the event of reorganization, the trustee must immediately require the debtor to subscribe all
statements he is responsible for with respect to tax, customs and social security. He shall oversee
the preparation of these statements.
In the event of assets liquidation, the trustee shall immediately require the debtor to provide him
with all information, outside the business accounts, which is necessary to the determination of all
due taxes, charges and social security contributions. The trustee shall transmit elements of
information provided by the debtor and what is available to him to tax, customs and social
security administrations.
In each case described above, if the debtor does not yield to the request of the trustee within
twenty (20) days, the latter shall record that failure and notify the receiver; within ten (10) days;
he shall inform the tax, customs and social security administrations while providing them with
information collected on the debtor’s business dealings and payment of wages.
Unofficial translation
Spot-checked
In force from 10 September 2015
Source page 56