Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: – to the destruction obligations laid down in Title IV of Book VI of the Rural and Maritime Fishing Code in cases where the maximum yield laid down for wines and eaux-de-vie with a protected…
If the offender commits, within five years of a settlement or conviction that became final after the entry into force of the loi n° 77-1453 du 29 décembre 1977 modifiée accordant des garanties de procédure aux contribuables en matière fiscale et douanière, a new offence falling under the proportional penalty provided for in I of article 1791 and the articles 1793 A, 1794,1797 and 1804, the maximum rate of this…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offence.
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovered in accordance with the procedures and subject to the securities provided for by this code in respect of indirect taxes.
1. The owners of goods shall be liable in respect of their factors, agents or servants for duties, confiscations, fines and costs. The owner of the goods, depositary or holder shall be relieved of all criminal liability if he establishes that he has been the victim of theft, fraud or breach of trust although he has normally fulfilled all his supervisory duties or if, by accurately naming the perpetrator, he…
Carriers are not considered, themselves and their servants or agents, as offenders when, by an accurate and regular designation of their principals, they put the administration in a position to usefully prosecute the true perpetrators of the fraud.
In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point of exit from the territory, of apparatus or portions of apparatus for which dispatches have been issued, an official report shall be drawn up, and the sender shall be held liable for the infringement, unless he…
The hirer of an itinerant still distilling on behalf of a producer may be exonerated if he establishes that the failure to complete the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services is the fault of the said producer.
In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the penalties laid down in the regulations specific to stills.
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year’s imprisonment, increased to three years for the offences mentioned in 10° of this article, and the means of transport are seized and confiscated, as well as the containers, packaging, utensils, mechanics, machines or apparatus: 1° manufacture, transport, sale and possession without declaration of a still or portion of…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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