Book I: Money

Holders transporting cash, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005, in an amount equal to or greater than €10,000, to or from a Member State of the European Union must declare this to the customs authorities. They must make this money available to…

Where cash, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005, of €10,000 or more forms part of a consignment from or to another Member State of the European Union, without the intervention of a bearer, Customs officials may require the sender or the recipient…

I.-The obligation to declare and the obligation to disclose referred to in Articles L. 152-1 and L. 152-1-1 shall not be deemed to have been fulfilled if the information provided is incorrect or incomplete or if the cash is not made available to the customs authorities at their request during a transport inspection. The same applies if the disclosure declaration is not drawn up within the applicable time limit. II.-The…

Individuals, associations and non-commercial companies domiciled or established in France are subject to the provisions of the second paragraph of article 1649 A of the General Tax Code.

Credit institutions, electronic money institutions, payment institutions and the bodies and services referred to in article L. 518-1 must provide the tax and customs authorities, at their request, with the date and amount of sums transferred abroad by the persons referred to in article L. 152-2, the identification of the transferor and the beneficiary and the references of the accounts concerned in France and abroad. These provisions also apply to…

I. – Failure to comply with the reporting obligations set out in Articles L. 152-1 to L. 152-1-2 and in Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulation No 1889/2005 is punishable by a fine equal to 50% of the amount of cash to which the offence or attempted offence relates….

I.-Where there are indications that cash, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005, amounting to less than €10,000, carried by a bearer or forming part of a consignment without the involvement of a bearer, coming from or going to a non-EU Member State…

The temporary detention decision referred to in II of article L. 152-4 and in article L. 152-4-1 may be appealed by the person to whom the temporary detention decision is notified and, if this is a different person, by the owner of the cash, before the president of the investigating chamber of the court of appeal for the location of the customs department responsible for the procedure. The decision to…

Organisations that fail to comply with the obligations set out in article L. 152-3 are liable to a fine equal to 50% of the amount of the sums not disclosed. Where the taxpayer proves that the Treasury has not suffered any loss, the fine is reduced to 5% and capped at 750 euros in the event of a first offence. The offence is established and the fine recovered, guaranteed and…