Article 1840 H of the French General Tax Code
November 7, 2023
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15. .
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15. .
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the penalties laid down for each tax evaded. However, in the event of the use of a machine without the authorisation of the administration, the fine may not be less than €15. .
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Article L. 112-7 of the same code.
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat offence, the penalty shall be one month’s imprisonment and the fine shall be doubled. The provisions of this article shall apply in all cases where a tax, duty or charge of any kind…
Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties laid down in Article 443-2 of the Penal Code.
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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