9: Sanctions against third parties

The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax credit or a tax reduction will result in the application of a fine. The rate of the fine is equal to that of the tax reduction or tax credit in question and its basis is the sums wrongly mentioned on the…

I. – Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise of a professional activity providing legal, financial or accounting advice or holding property or funds on behalf of a third party, has intentionally provided that taxpayer with…