12: Uncooperative platform operators

I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of the second measure may be accompanied by the publication, on a list of non-cooperative platform operators, of the platform operator’s business name and, where applicable, its professional activity and its State or territory…

When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the platform operator formal notice to comply with these obligations within a period of three months. If the platform operator has not regularised its situation by the end of the period provided for…