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French General Tax Code

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Article 1798 of the French General Tax Code

November 7, 2023

The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers authorised to ascertain the said offences to carry out their duties either by refusing them entry to his premises of manufacture, storage or sale, or in any other way, shall be punished independently of the penalties laid…

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Article 1798 bis of the French General Tax Code

November 7, 2023

I. – The following are punishable by a fine of €100 to €750: 1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services; 2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of the tax procedures book; 3° Failure to inform the administration in the event…

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Article 1798 ter of the French General Tax Code

November 7, 2023

Failures to comply with the obligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/274 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 on the common organisation of the markets in agricultural products shall be punishable: 1° (repealed) 2°…

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Article 1799 of the French General Tax Code

November 7, 2023

Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted of having knowingly formed or allowed to be formed, with a view to fraud, in the properties or premises of which he has the enjoyment, clandestine deposits of objects, products or goods subject to the duties or regulations…

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Article 1800 of the French General Tax Code

November 7, 2023

In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to below their minimum amount and release the offender from confiscation, except in the case of prohibited objects, by payment of a sum to be determined by the court and which may not exceed the value of the…

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Article 1801 of the French General Tax Code

November 7, 2023

In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a conviction or settlement, the courts may, under the conditions established by the articles 734 to 736 of the Code of Criminal Procedure, decide that enforcement of the sentence will be deferred for the part exceeding the sum…

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Article 1804 of the French General Tax Code

November 7, 2023

Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: – to the destruction obligations laid down in Title IV of Book VI of the Rural and Maritime Fishing Code in cases where the maximum yield laid down for wines and eaux-de-vie with a protected…

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Article 1804 A of the French General Tax Code

November 7, 2023

If the offender commits, within five years of a settlement or conviction that became final after the entry into force of the loi n° 77-1453 du 29 décembre 1977 modifiée accordant des garanties de procédure aux contribuables en matière fiscale et douanière, a new offence falling under the proportional penalty provided for in I of article 1791 and the articles 1793 A, 1794,1797 and 1804, the maximum rate of this…

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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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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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