French General Tax Code
In force1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of the offences mentioned in 2, that person is presumed, unless evidence to the contrary is assessed under the procedures provided for in articles L. 10 and L. 12 of this same book, to have received taxable income equivalent to the market value of this property in respect of the year during which this provision was noted.
The presumption may be rebutted by any means and proceed in particular from the absence of free disposal of the assets mentioned in the first paragraph, the declaration of the income that enabled their acquisition or the acquisition of the said assets on credit.
The same applies to movable property that was used to commit them or was intended to commit them.
When it emerges from the findings of fact made in the context of one of the procedures provided for in Articles 53, 75 and 79 of the Code of Criminal Procedure and the tax authorities are informed under the conditions provided for in Articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had the free disposal of a sum of money, the direct proceeds of one of the offences referred to in 2 or 3 of this article, that person is presumed, in the absence of proof to the contrary assessed under the procedures provided for in articles L. 10 and L. 12 of that same Book, to have received taxable income equal to the amount of that sum in respect of the year during which that disposal was established.
The presumption may be rebutted by any means and proceed in particular from the absence of free disposal of the sums mentioned in the fourth paragraph, from the non-taxable nature of these sums or from the fact that they were taxed in respect of another year.
Where several persons have free disposal of the property or the sum mentioned respectively in the first and fourth paragraphs, the taxable income base is, in the absence of proof to the contrary, apportioned proportionally between these persons.
2. 1 applies to the following offences:
a. crimes and offences relating to drug trafficking provided for by articles 222-34 to 222-39 of the Penal Code;
b. crimes relating to counterfeit money provided for by articles 442-1 to 442-7 of the same code;
c. crimes and offences relating to legislation on weapons provided for by articles L. 2339-2 to L. 2339-11 of the Defence Code and relating to weapons in the first to fifth categories within the meaning of article L. 2331-1 of the same code;
d. offences against alcohol and tobacco regulations provided for in article 1810 of this code;
e. offence of counterfeiting provided for in article L. 716-9 of the Intellectual Property Code.
3. The last three paragraphs of 1 also apply to the offences relating to substandard housing provided for in article L. 1337-4 du code de la santé publique, aux IV et VI de l'article L. 123-3 of the French Construction and Housing Code, to I and II of article L. 511-6 of the same code and to I of article L. 521-4 of the same code.
