Article 1649 quater A of the French General Tax Code
Cash transfers, 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 carried out by natural persons to or from a Member State of the European Union are carried out in accordance with Articles L. 152-1 to L. 152-1-2 of the Monetary and Financial Code. Cash,…