French General Tax Code
In forceI. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.
II. - The recovery and litigation of other penalties are governed by the provisions applicable to turnover taxes.
III. - Notwithstanding the provisions of I:
1. Infringements of the obligations imposed under I of Article 268 ter and III of article 298 bis, with a view to monitoring import, purchase, sale, commission and brokerage operations involving live animals for slaughter and charcuterie.
2. In the event of non-compliance with any of the undertakings provided for in Article 1137, infringements shall be recorded by official reports drawn up by the agents of the departmental agriculture service.
III bis. - By way of derogation from II of this article, the recovery and litigation of the fines provided for in articles 1729 C and 1770 terdecies are governed by the provisions applicable to property taxes.
III ter.-By way of derogation from I and II of this article:
1° Fines, penalties and confiscations provided for in the Customs Code are recovered under the conditions provided for in the same code;
2° Fines, penalties and confiscations punishing offences investigated, established and prosecuted as in matters of indirect taxes are recovered according to the rules applicable to these same taxes, subject, when they are pronounced by a court, to article 345-0 bis of the Customs Code.
IV. - In the event of the death of the offender or, in the case of a company, in the event of dissolution, the fines, surcharges and interest owed by the deceased or the dissolved company constitute a charge on the estate or liquidation.
V. - 1. In the event of abuse of rights or concealment of part of the price stipulated in a contract, all parties to the deed or agreement shall be jointly and severally liable, together with the person liable for the tax assessment or the restitution of an undue claim, for the payment of late payment interest and the increase provided for in l'article 1729.
2. The de jure or de facto directors of the legal entities issuing the documents referred to in Article 1740 A, who were in office at the time of issue, are jointly and severally liable for payment of the fine, in the event of a deliberate breach.
3. The corporate officers mentioned in Article 62 and in 1°, 2° and 3° of b of article 80 ter as well as the de facto directors managing the company on the date of the payment or, in the absence of knowledge of this date, on the date of the declaration of results for the financial year during which the payments were made, shall be jointly and severally liable for payment of the fine provided for in l'article 1759.
4. A purported creditor who has falsely certified the existence of a debt the deduction of which is claimed for the collection of death duties shall be liable, jointly and severally with the declarant, for the payment of late payment interest and the increase provided for in article 1729.
5. In the event of concealment of part of the price stipulated in a contract, anyone who has been complicit in manoeuvres intended to evade payment of registration duties or land registration tax is jointly and severally liable with the contracting parties for payment of the duties, late payment interest and the increase provided for in article 1729.
6. All parties to an unstamped or inadequately stamped deed or writing, lenders and borrowers, in the case of bonds, ministerial officers who have received or drawn up deeds setting out unstamped deeds or books, are jointly and severally liable for payment of the tax penalties incurred in respect of stamp duty.
7. Where the forfeiture of the benefit of the reduced rate provided for by 2° of I of D of article 1594 F quinquies is incurred as a result of the sub-purchaser, the latter is jointly and severally liable with the purchaser to pay the additional tax without delay.
8. The settlor and beneficiaries subject to the levy of article 990 J shall be jointly and severally liable with the trust administrator for payment of the fine provided for in IV bis of article 1736.
