C: Criminal penalties

Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within the prescribed time limits, or by wilfully concealing part of the sums subject to tax, or that he has organised his insolvency or obstructed…

The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly of the Council of State, of: 1° Eight members of the Conseil d’Etat, in office or honorary, elected by the aforementioned assembly; 2° Eight magistrates from the Cour des Comptes elected by the Council Chamber in plenary…

The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or ministerial officers or chartered accountants.

The penalties provided for in article 1741 : 1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger provided for by the articles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place. This provision does not prevent the application of 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…