Preliminary chapter: General provisions

This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or turnover taxes. However, the first paragraph of this Article shall not prevent the application of the provisions of Title II and of this Title relating to the control, punishment and prosecution of offences under this Code whose purpose or result…

The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Code may be drawn up, converted and stored in digital format under the conditions set out inArticle 801-1 of the Code of Criminal Procedure. The procedures for applying this article shall be specified by decree.

Where this Code provides for summonses, reports or any other documents, or copies thereof, to be delivered or sent by customs officers, such delivery may be made by electronic means, provided that the person concerned has given his prior consent by means of an express declaration obtained during the procedure. This agreement specifies the method of electronic communication accepted by the person concerned. A written record of this transmission shall…

Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.