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Article 1751 A of the French General Tax Code

The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identification or location shall be punished by the penalties provided for in IV of Article 15-4 of the Code of Criminal Procedure.

Original in French 🇫🇷
Article 1751 A

La révélation des nom et prénom du bénéficiaire d’une autorisation délivrée en application des articles L. 286 B et L. 286 BA du livre des procédures fiscales ou de tout élément permettant son identification personnelle ou sa localisation est punie des peines prévues au IV de l’article 15-4 du code de procédure pénale.

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