C: Criminal penalties

The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identification or location shall be punished by the penalties provided for in IV of Article 15-4 of the Code of Criminal Procedure.

The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax inspections, have been sentenced by the court to one of the penalties provided for in II of Article 1736,(1) in I of Article 1737, to 1 of Article 1738, to…

Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whatsoever, publishes or discloses all or part of the information contained in tax documents submitted to the proceedings, or makes use of the said information without being legally authorised to do so, is liable to six months’…

Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.