French Business Law - French Legislation

Article 1770 duodecies of the French General Tax Code

November 7, 2023

If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds meet the conditions for the inalterability, security, retention and archiving of data provided for by these same provisions is punishable by a fine of €7,500 per cash register software or system concerned. When…

Article 1770 terdecies of the French General Tax Code

November 7, 2023

Article 1771 of the French General Tax Code

November 7, 2023

Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if the delay exceeds one month, to a criminal fine of €9,000 and five years’ imprisonment.

Article 1771 A of the French General Tax Code

November 7, 2023

The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In the event of a repeat offence within a period of three years, the debtor is punished by two years’ imprisonment and a fine of €3,750 or one of these two penalties only.

Article 1772 of the French General Tax Code

November 7, 2023

1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years’ imprisonment: 1° Any business agent, expert or any other person whose profession, either on their own behalf or as a manager or salaried agent of any company, association, group or enterprise, is to keep the accounting records of several clients and who is found to have drawn up or helped…

Article 1773 of the French General Tax Code

November 7, 2023

The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.

Article 1774 of the French General Tax Code

November 7, 2023

Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in articles 131-26 and 131-26-1 of the Criminal Code.

Article 1775 of the French General Tax Code

November 7, 2023

In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions of business agent, tax consultant, expert or accountant, even as a manager or employee and, where applicable, the closure of the establishment. Any person who contravenes this prohibition, either by practising the profession that he or…

Article 1776 of the French General Tax Code

November 7, 2023

As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel de la République française, as well as in newspapers designated by the court, and posted for three months on the notice boards reserved for official publications in the municipality where the convicted person is domiciled,…

Article 1777 of the French General Tax Code

November 7, 2023

Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, directors, managers and, in general, to any person entitled to represent the company or association.

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French General Tax Code

Article 1770 duodecies of the French General Tax Code

Article 1770 terdecies of the French General Tax Code

Article 1771 of the French General Tax Code

Article 1771 A of the French General Tax Code

Article 1772 of the French General Tax Code

Article 1773 of the French General Tax Code

Article 1774 of the French General Tax Code

Article 1775 of the French General Tax Code

Article 1776 of the French General Tax Code

Article 1777 of the French General Tax Code

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French General Tax Code

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