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Article R15-33-29-7 of the French Code of Criminal Procedure

In order to be designated to carry out certain judicial police missions, tax service agents must provide proof of at least two years’ actual service in their corps as a category A or B permanent agent and have passed the tests of a technical examination. The procedures for organising this examination and the programme of tests are set by joint order of the Minister of Justice, the Minister of the…

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Article R15-33-29-8 of the French Code of Criminal Procedure

The jury for the technical examination is formed by the commission mentioned in article R. 15-33-29-5. The members of the committee or their substitutes called upon to make up the jury must sit for the entire duration of the examination. The jury draws up a list of candidates who have passed the technical examination.

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Article R15-33-29-9 of the French Code of Criminal Procedure

Tax officials responsible for carrying out judicial investigations pursuant to Article 28-2 shall be appointed from among those who have passed the technical examination, by joint order of the Keeper of the Seals, Minister of Justice, and the Minister responsible for the Budget, on a proposal from the Director General of Public Finances and after receiving the assent of the committee referred to in Article R. 15-33-29-5.

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Article R15-33-29-10 of the French Code of Criminal Procedure

Tax officials may only be authorised to carry out judicial police missions when they are assigned to one of the departments mentioned in Article R. 15-33-29-4-1. For each of these agents, a request for authorisation is sent, on the proposal of the head of the tax inspection department at the Directorate General of Public Finances, to the Public Prosecutor at the Paris Court of Appeal by the head of the…

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Article R15-33-29-11 of the French Code of Criminal Procedure

The Public Prosecutor at the Paris Court of Appeal grants or refuses authorisation by decree. If the Attorney General intends to refuse the authorisation, he shall inform the person concerned, specifying that he may, within a period of fifteen days, examine his file and be heard, if necessary, with the assistance of counsel of his choice.

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Article R15-33-29-12 of the French Code of Criminal Procedure

The Public Prosecutor at the Paris Court of Appeal shall order the withdrawal or suspension, for a period not exceeding two years, of the authorisation to carry out judicial police missions, by order issued either ex officio or on the proposal of the head of the department to which the agent is assigned or the head of the tax inspection department at the Directorate General of Public Finance. The tax…

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Article R15-33-29-13 of the French Code of Criminal Procedure

An individual file concerning the activities of each tax services agent authorised to carry out judicial police missions is kept permanently at the public prosecutor’s office of the Paris court of appeal. This file includes in particular: 1° Requests for authorisation and the documents attached thereto; 2° Copies of decisions handed down by the judicial authority pursuant to the provisions of Articles 28-2,224 à 230, R. 15-33-29-11 and R. 15-33-29-12,…

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Article R15-33-29-14 of the French Code of Criminal Procedure

Every two years, the Public Prosecutor at the Paris Judicial Court, after having heard any comments from the examining magistrates and the presidents of the criminal divisions, draws up a proposed rating which he sends to the Public Prosecutor at the Paris Court of Appeal. The latter establishes the rating after having received, where applicable, the observations of the presidents of the investigating chambers and the other public prosecutors concerned.

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Article R15-33-29-15 of the French Code of Criminal Procedure

The proposals for staff reports and the staff reports provided for in article R. 15-33-29-14 shall be drawn up on a form complying with the model laid down by the Minister of Justice. They include a detailed general assessment, as well as a numerical mark from 0 to 10 and an assessment of each of the following elements when they have been observed:

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Article R15-33-29-16 of the French Code of Criminal Procedure

The report drawn up by the Public Prosecutor at the Paris Court of Appeal is brought directly to the attention of the authorised tax official, who may submit comments in writing within a period of fifteen days, at the end of which time the final report is immediately sent to the head of the department to which the official is assigned and to the Director General of Public Finance. It…

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