Paragraph 2: Authorisation of tax officials responsible for certain judicial police missions

Tax officials may only be authorised to carry out judicial police missions when they are assigned to one of the departments mentioned in Article R. 15-33-29-4-1. For each of these agents, a request for authorisation is sent, on the proposal of the head of the tax inspection department at the Directorate General of Public Finances, to the Public Prosecutor at the Paris Court of Appeal by the head of the…

The Public Prosecutor at the Paris Court of Appeal grants or refuses authorisation by decree. If the Attorney General intends to refuse the authorisation, he shall inform the person concerned, specifying that he may, within a period of fifteen days, examine his file and be heard, if necessary, with the assistance of counsel of his choice.

The Public Prosecutor at the Paris Court of Appeal shall order the withdrawal or suspension, for a period not exceeding two years, of the authorisation to carry out judicial police missions, by order issued either ex officio or on the proposal of the head of the department to which the agent is assigned or the head of the tax inspection department at the Directorate General of Public Finance. The tax…