D: Recovery and litigation of penalties and joint and several liability

I. – The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax. II. – The recovery and litigation of other penalties are governed by the provisions applicable to turnover taxes. III. – Notwithstanding the provisions of I: 1. Infringements of the obligations imposed under I of Article 268 ter and III of article 298 bis, with a view to monitoring import,…