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Article R15-33-29-3 of the French Code of Criminal Procedure

The contraventions provided for in the Penal Code that municipal police officers, country wardens, Paris surveillance officers mentioned in article 21 of this code, as well as officers of the City of Paris in charge of a police force, may, pursuant to the provisions of the articles L. 2212-5, L. 2213-18, L. 2512-16-1 and L. 2512-16 du code général des collectivités territoriales, record by official report when they are committed…

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Article R15-33-29-4 of the French Code of Criminal Procedure

The officers and officials mentioned in article R. 15-33-29-3 without delay to the mayor or, in the case of Paris surveillance officers, to the Prefect of Police and, through the intermediary of the judicial police officers with territorial jurisdiction, to the Public Prosecutor. The police officers responsible for the surveillance of Paris and the public prosecutor’s office shall send to the mayor or, in the case of Paris surveillance officers,…

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Article R15-33-29-4-1 of the French Code of Criminal Procedure

The category A and B tax agents mentioned in article 28-2 who are authorised to carry out judicial investigations are assigned to one of the following departments specialising in the repression of fiscal delinquency: 1° The judicial investigations department for finance of the Ministry of the Budget: 2° The judicial police department of the central directorate of the judicial police of the Ministry of the Interior.

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Article R15-33-29-4-2 of the French Code of Criminal Procedure

The tasks entrusted by articles R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax officials placed under his authority. R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officials are applicable to tax officials placed under his authority.

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Article R15-33-29-5 of the French Code of Criminal Procedure

The commission provided for in Article 28-2, the assent of which is required for the designation of tax officials in categories A and B authorised to carry out judicial investigations at the request of the public prosecutor or at the request of the examining magistrate, is composed as follows: 1° The public prosecutor at the Court of Cassation or his delegate chosen by him from among the first advocates-general or…

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Article R15-33-29-6 of the French Code of Criminal Procedure

The members of the committee referred to in 2° of Article R. 15-33-29-5 and their alternates as well as, on the proposal of the members mentioned in 3° to 6° of the same article, the representatives of the latter are appointed by joint order of the Minister of Justice, the Minister of the Interior and the Minister for the Budget.

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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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