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Article 1760 bis of the French General Tax Code

Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.

Original in French 🇫🇷
Article 1760 bis

Le non-respect des obligations prévues au IV de l’article 210-0 A entraîne l’application, pour chaque opération, d’une amende de 10 000 €.

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