Decree No. 46-1432 ofJune 14, 1946, on public administration regulations for the application of Articles 32 and 33 of the Finance Act of April 27, 1946, relating to the National Institute for Statistics and Economic Studies within the scope of Metropolitan France and Overseas France, stipulates that INSEE shall unify "statistical nomenclatures and codes. >>

The management of the COG, its updating and publication are explicitly entrusted to INSEE by order of the Minister of the Economy, Finance and Industry of 28 Novembre 2003.

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