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Article D351-2 of the French Monetary and Financial Code

The Treasury’s action for the detection of the offences referred to in Articles L. 351-2 and L. 351-3 is time-barred on expiry of the period provided for in the second paragraph of Article L. 188 of the Book of Tax Procedures.

Original in French 🇫🇷
Article D351-2

L’action du Trésor pour la constatation des infractions mentionnées aux articles L. 351-2 et L. 351-3 est prescrite à l’expiration du délai prévu au deuxième alinéa de l’article L. 188 du livre des procédures fiscales.

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