C: Indirect taxes

Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted of having knowingly formed or allowed to be formed, with a view to fraud, in the properties or premises of which he has the enjoyment, clandestine deposits of objects, products or goods subject to the duties or regulations…

Monetary sentences against several persons for the same act of fraud are joint and several.

In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to below their minimum amount and release the offender from confiscation, except in the case of prohibited objects, by payment of a sum to be determined by the court and which may not exceed the value of the…

In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a conviction or settlement, the courts may, under the conditions established by the articles 734 to 736 of the Code of Criminal Procedure, decide that enforcement of the sentence will be deferred for the part exceeding the sum…

The provisions of Article 1801 shall not apply: 1° To the offences referred to in articles 1797 and 1810; 2° Aux infractions au régime économique de l’alcool et au monopole des tabacs.

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.