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Article 1758 of the French General Tax Code

In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase.

In cases where failure to comply with the obligations set out in article 1649 quater A is punishable by the penalty provided for in I of article L. 152-4 of the Monetary and Financial Code, the increase provided for in the first paragraph is not applied.

In the event that the provisions of the seventh paragraph of I of Article 238 bis-0 I are applied, the amount of duties evaded shall be subject to the increase provided for in the first paragraph.

Where the provisions of article 1649 quater-0 B bis, the amount of duty is increased by 80%.

Original in French 🇫🇷
Article 1758

En cas d’application des dispositions prévues au troisième alinéa de l’article 1649 A, au second alinéa de l’article 1649 AA et au deuxième alinéa de l’article 1649 quater A, le montant des droits est assorti d’une majoration de 40 %.

Dans les cas où la méconnaissance des obligations énoncées à l’article 1649 quater A est punie de la sanction prévue au I de l’article L. 152-4 du code monétaire et financier, la majoration prévue au premier alinéa n’est pas mise en œuvre.

En cas d’application des dispositions du septième alinéa du I de l’article 238 bis-0 I, le montant des droits éludés est assorti de la majoration prévue au premier alinéa.

En cas d’application des dispositions prévues à l’article 1649 quater-0 B bis, le montant des droits est assorti d’une majoration de 80 %.

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