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Article 1740 B of the French General Tax Code

I. – All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000. The amount of this fine is increased to €10,000 if, on the date of the finding of flagrante fiscale, the turnover excluding tax or the amount of gross revenue exceeds…

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