Chapter Va: Prevention of offences committed via the Internet

Articles in this section · 5

Article 67 D-6

French Customs CodeIn force

Updated 8 Nov 2023

When customs officers find that an offence referred to in article 414 of the present code or an offence of distance selling or purchasing of tobacco referred to in 10° ofarticle 1810 of the General Tax Code has been committed from an online interface or using an electronic means of communication, customs officers with at least the rank of controller, specially authorised by their district chief, may ask the intermediary to inform them, within a period that they set and which may not be less than three days, whether the online public communication services that he offers or the storage of signals, writings, images, sounds or messages that he uses constituted the means of committing the offence.

After hearing the intermediary's observations, or in the absence of observations within the time limit set, the authorised customs officers may notify the intermediary, by means of a reasoned notice, that the online public communication services offered by the intermediary or the storage of signals, writings, images, sounds or messages provided by the intermediary constituted a means of committing the offence.

After receiving this notice and within the time limit set by the latter, which may not be less than forty-eight hours, the intermediary shall inform the authority that issued the notice of the action it has taken. It shall specify the measures it intends to take or has taken to ensure that the content used as a means of committing the offences referred to in the first paragraph of this article is made inaccessible, and the date on which these measures became effective.

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

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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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