Chapter IV: Obligations relating to the identification of customers, accounts and persons as part of the fight against tax evasion and fraud

Notwithstanding article L. 312-1, when a financial institution subject to I of article 1649 AC of the General Tax Code is unable to identify, under the conditions set out in II of the same article 1649 AC, the tax residences and, where applicable, the tax identification numbers of an account holder and of the natural persons controlling him in accordance with the second paragraph of I of the said article…

Financial institutions subject to Article I of Article 1649 AC of the General Tax Code,Article L. 102 AG of the Book of Tax Procedures and Article L. 564-1 of this Code shall set up an internal control system specifically responsible for ensuring the implementation and proper application of internal procedures to ensure compliance with the aforementioned provisions.