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 official will be heard beforehand, and may examine the file relating to the acts of which he or she is accused and be assisted by counsel of his or her choice.
A tax official whose authorisation has been suspended will automatically regain the right to carry out judicial police duties on expiry of the suspension. The Public Prosecutor at the Paris Court of Appeal may, at any time, shorten the duration of the suspension.
After a withdrawal, authorisation may only be reinstated in the manner provided for its initial award.