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Article 1790 of the French General Tax Code

Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties are defined by the Customs Code.

Original in French 🇫🇷
Article 1790

Les sanctions relatives aux infractions commises en matière de taxes recouvrées et contrôlées selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les droits de douanes sont définies par le code des douanes.

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