French Monetary and Financial Code
In forceFor the application in Saint-Martin of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of article 1741 of the General Tax Code committed by the persons or bodies to which these provisions apply, or, for persons and bodies subject to locally established tax regulations, the fact of having fraudulently evaded or attempted to fraudulently evade the assessment or partial or total payment of the taxes provided for therein.
When the department referred to in article L. 561-23 has received information about fraudulent evasion or attempted fraudulent evasion of the assessment or partial or total payment of taxes provided for by local tax regulations, it may pass this information on to the local authority's tax authorities. It may also pass on information to the local authority's tax authorities concerning the laundering of tax fraud in accordance with local regulations. In the latter case, the local authority's tax authorities will forward the information to the public prosecutor with the approval of the tax offences committee referred to inarticle 1741 A of the General Tax Code. The latter decides whether the suspicions of tax fraud declared to the department referred to in article L. 561-23 are reasonably sufficient.
Article L772-5
French Monetary and Financial CodeIn force
Updated 6 Nov 2023
