Paragraph 3: Penalties involving deprivation of rights.

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Article 432

French Customs CodeIn force

Updated 8 Nov 2023

1 In addition to the penalties provided for in this Code, anyone found guilty of having participated as an interested party in any way whatsoever in a smuggling offence or an offence of importing or exporting without declaration shall be disqualified from standing for election to the stock exchange, exercising the functions of stockbroker or broker, and from being a voter or elected to chambers of commerce, courts of commerce and industrial tribunals until such time as they have been relieved of this disqualification.

2. To this end, extracts of the judgments or orders relating to these individuals are sent by the public prosecutor at the criminal court or by the public prosecutor at the court of appeal, to the public prosecutors and to all customs directors to be displayed and made public in all auditoriums, stock exchanges and trading places, and to be published at the expense of the convicted person in accordance with article 243 of law no. 85-98 of 25 January 1985 relating to the reorganisation and judicial liquidation of companies.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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