Subsection 3: Tax fraud, combating money laundering and terrorist financing

For the application in Saint-Pierre-et-Miquelon of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of Article 1741 of the General Tax Code committed by the persons or bodies to which these provisions apply, or, for persons and bodies subject to locally established tax regulations, the fact of having fraudulently evaded…

I.- For the application of Article L. 54-10-3 in Saint-Pierre-et-Miquelon, the words “or in another Member State of the European Union or party to the Agreement on the European Economic Area” appearing in 3° as well as the sixth paragraph of the Article are deleted; II.-For the application in Saint-Pierre-et-Miquelon of Articles L. 54-10-3, L. 54-10-5, L. 561-3 and L. 561-36-1, references to European regulations on restrictive measures taken pursuant…