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Article 1731 ter of the French General Tax Code

Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.

Original in French 🇫🇷
Article 1731 ter

Le non-respect, constaté à l’occasion d’un contrôle, de l’une des obligations prévues à l’article 242 bis est sanctionné par une amende forfaitaire globale fixée dans la limite d’un plafond de 50 000 €.

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