Section 9: Tax officials entrusted with certain judicial police duties

The commission provided for in Article 28-2, the assent of which is required for the designation of tax officials in categories A and B authorised to carry out judicial investigations at the request of the public prosecutor or at the request of the examining magistrate, is composed as follows: 1° The public prosecutor at the Court of Cassation or his delegate chosen by him from among the first advocates-general or…

The members of the committee referred to in 2° of Article R. 15-33-29-5 and their alternates as well as, on the proposal of the members mentioned in 3° to 6° of the same article, the representatives of the latter are appointed by joint order of the Minister of Justice, the Minister of the Interior and the Minister for the Budget.

In order to be designated to carry out certain judicial police missions, tax service agents must provide proof of at least two years’ actual service in their corps as a category A or B permanent agent and have passed the tests of a technical examination. The procedures for organising this examination and the programme of tests are set by joint order of the Minister of Justice, the Minister of the…

The jury for the technical examination is formed by the commission mentioned in article R. 15-33-29-5. The members of the committee or their substitutes called upon to make up the jury must sit for the entire duration of the examination. The jury draws up a list of candidates who have passed the technical examination.

Tax officials responsible for carrying out judicial investigations pursuant to Article 28-2 shall be appointed from among those who have passed the technical examination, by joint order of the Keeper of the Seals, Minister of Justice, and the Minister responsible for the Budget, on a proposal from the Director General of Public Finances and after receiving the assent of the committee referred to in Article R. 15-33-29-5.