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Article 1737 of the French General Tax Code

I. – Shall entail the application of a fine equal to 50% of the amount: 1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identification details mentioned in the articles 289 and 289 B and the texts adopted for the application of these articles or knowingly accepting the use of a fictitious identity or a nominee; 2. Of the…

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