I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D on at least three occasions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during the second year or during…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence under one of these texts, he may be brought before the criminal court, at the request of the competent administration, and punished by six months’ imprisonment. The criminal court may order, at…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties are defined by the Customs Code.
I. – Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as the decrees and orders issued for their implementation, any manoeuvre with the aim or result of defrauding or compromising the duties, taxes, fees, balances and other charges established by these provisions shall be…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €500,000 when these acts are committed as part of an organised gang. The penalty of one to three times the amount of duty provided for in I of Article 1791 is set…
Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied.
For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or goods to which the fraud relates: 1° Offences relating to stills and still portions; 2° Offences relating to the fifth paragraph of Article 314 relating to distillery meters ; 3° Infringements concerning harvest, production…
I. – The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where such software, systems or technical interventions are designed to enable one of the acts mentioned in 1° of Article 1743 of this Code, in Article 1791 ter, in 3° and 5°…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Article 1791.
With regard to offences committed in relation to taxes on gaming houses, if the duties evaded or compromised cannot be determined precisely, the court shall set the penalty at one to three times the duties on the basis of the information that may be provided to it by the administration, with a minimum of €75. All persons managing, administering or operating the gaming house in any capacity whatsoever, as well…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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