Book II: Tax collection

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…

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…

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…

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Council of 17 December 2013 on the common organisation of the markets in agricultural products shall be punishable: 1° (repealed) 2°…

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…

Monetary sentences against several persons for the same act of fraud are joint and several.

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…

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…