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This white paper covers DART configuration, Standard Operating Procedure and France Legal Requirement.  The Data Retention Tool (DART) helps SAP users to meet the legal requirements concerning data retention and data transfer for tax auditing. ... DART extracts the data into sequential files and provides tools that you can use to display and evaluate the stored data.

SAP Help :https://help.sap.com/viewer/ae5c71ff3b1f490fb7f3b1f17bb2c7ee/6.05.16/en-US/6f96c2531bb9b44ce10000000a174cb4.html

SAP has designed DART (Data Retention Tool) to meet legal, audit and reporting requirements concerning data retention. The tool can be used to extract and store data from SAP applications at regular intervals. It extracts the data into sequential files and provides various tools that can be used to accomplish reporting objectives. Thus, along with meeting customer requirements, DART also helps in achieving country-specific legal mandates. SAP offers this tool as a part of SAP Business Suite. Even though DART is a generic tool, it is being used in countries such as Portugal, France, Germany, Poland, Hungary, Spain, USA etc.