French General Tax Code
In forceI.-The registration number issued pursuant to Article 290 B may be withdrawn:
1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D on at least three occasions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during the second year or during the following year;
2° Where the administration has established non-compliance by the operator of a platform with the conditions to which the issue or renewal of the registration number provided for in Article 290 B or the obligations to transmit information provided for in III of Article 289 bis is subject and, the administration has served formal notice on the trader to comply with its obligations within a period of three months, the trader has not provided the administration within that period with any evidence that it has complied with its obligations or that it has taken the necessary measures to ensure compliance within a reasonable period.
II.-Withdrawal pronounced pursuant to I of this article takes effect on expiry of a period of three months from the date of its notification to the platform operator.
Withdrawal pronounced pursuant to 1° of the same I excludes application of the fines provided for in IV of Article 1737 and II of Article 1788 D.
The platform operator whose registration number is withdrawn shall inform its customers of this within a period of one month from notification of the withdrawal decision. The administration shall also do so within the same period.
III.-At the end of a six-month period, a platform operator whose registration number has been withdrawn may file a new application for registration under the conditions set out in article 290 B.
