Article 1783 A of the French General Tax Code

Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and conditions for their application give rise to criminal proceedings brought on the complaint of the tax authorities and are punishable by one year’s imprisonment and a fine of €3,750. Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices.

Any person who has benefited or attempted to benefit from the offence committed is also personally liable to the penalties provided for in the first paragraph.

Original in French 🇫🇷

Article 1783 A

Indépendamment des sanctions fiscales applicables, les infractions aux dispositions du 2 de l’article 119 bis, des 1 et 2 de l’article 187 et du 2 de l’article 1672 et à celles du décret qui fixe les modalités et conditions de leur application donnent lieu à des poursuites correctionnelles engagées sur la plainte de l’administration fiscale et sont punies d’un emprisonnement d’un an et d’une amende de 3 750 €. Les articles 121-6 et 121-7 du code pénal sont applicables aux complices.

Quiconque a tiré ou tenté de tirer profit de l’infraction commise est, aussi, passible personnellement des peines prévues au premier alinéa.