French Labour Code
In forceAny person who intentionally fails to fulfil his or her obligations is deemed to have engaged in undeclared work by concealing his or her activity, by carrying out for profit an activity of production, processing, repair or provision of services or by carrying out commercial acts:
1° Either has not applied for registration in the National Register of Companies as a business in the trades and crafts sector or in the Trade and Companies Register, where registration is compulsory, or has continued his activity after refusal to register, or after being struck off the register ;
2° Or has not made the declarations required to be made to social security bodies or the tax authorities under the legal provisions in force. This situation may, in particular, result from failure to declare a portion of its turnover or income or from the continuation of activity after having been struck off by the social protection bodies pursuant to article L. 613-4 of the Social Security Code;
3° Or has availed itself of the provisions applicable to the secondment of employees when the employer of the latter carries out activities in the State on whose territory it is established solely in the area of internal or administrative management, or when its activity is carried out on national territory on a regular, stable and continuous basis.
