French General Tax Code
In forceI. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by the administration.
This publication concerns the nature and amount of the duties evaded and the fines and surcharges applied, the name of the taxpayer and, where applicable, the professional activity and the place where this activity is carried out.
The decision to publish is taken by the administration after receiving the assent of the committee provided for in II of article L. 228 of the tax procedures book, which gives its reasoned opinion as to whether publication is justified in the light of the infringements and the circumstances in which they were committed. The taxpayer is notified of the decision to publish taken by the administration.
Publication may not take place before the expiry of a period of sixty days from notification of the publication decision.
Publication is made on the tax administration's website for a period that may not exceed one year.
II. - When the matter is referred to the committee provided for in II of Article L. 228 of the French Tax Procedures Book, a copy of the referral is sent to the taxpayer, who is invited to submit his written observations to the committee within thirty days.
Appeals relating to taxes and the corresponding fines or surcharges lodged before the expiry of the period mentioned in the penultimate paragraph of I of this article have the effect of suspending publication until the taxes and fines or surcharges have become final. In the event of an appeal relating to the tax assessments and fines or surcharges submitted after the expiry of this same period, the publication is withdrawn from the tax administration's website until such time as there is a court decision definitively confirming the validity of the publication decision.
The tax authorities are required to publish on their website any court decision reversing the taxes, fines or surcharges that have been published.
III. - A decree in the Council of State shall specify the conditions for application of this article.
