Chapter II: Penalties

Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of that tax and the related tax penalties.

1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition to this fine, impose a sentence of six months’ imprisonment. 2. Collective opposition to the establishment of the tax base is punishable by six months’ imprisonment and a…

Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 August 1936 repressing attacks on the nation’s credit. Any person who incites the public to refuse or delay payment of tax will be punished by a fine of €3,750 and six months’ imprisonment.

The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force, with regard to taxes collected by the tax authorities. .

Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the following additional penalties: 1° Prohibition, in accordance with the terms of the article 131-27 of the Penal Code, from directly or indirectly exercising, on their own behalf or on behalf of others, a liberal profession, commercial or industrial…

1. (Repealed). 2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender’s business may be sequestered until the final decision has been enforced. The sequestration measure may be extended to the offender’s entire assets. Receivership may be ordered by the investigating judge or by the criminal court hearing the case, at…

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.

The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax inspections, have been sentenced by the court to one of the penalties provided for in II of Article 1736,(1) in I of Article 1737, to 1 of Article 1738, to…

Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whatsoever, publishes or discloses all or part of the information contained in tax documents submitted to the proceedings, or makes use of the said information without being legally authorised to do so, is liable to six months’…

Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.