9: Sanctions against third parties

I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise of a professional activity providing legal, financial or accounting advice or holding property or funds on behalf of a third party, has intentionally provided that taxpayer with a service directly enabling the commission by that taxpayer of the acts, breaches or manoeuvres thus sanctioned shall be liable to a fine under the conditions set out in II of this article.

The service referred to in the first paragraph of this I consists of:

1° Enabling the taxpayer to conceal his identity by the provision of a fictitious identity or a nominee or by the interposition of a natural or legal person or any comparable body, trust or institution established abroad;

2° Enabling the taxpayer to conceal his situation or activity by a fictitious deed or one containing fictitious particulars or by the interposition of a fictitious entity ;

3° Enabling the taxpayer to wrongly benefit from a deduction from income, a tax credit, a tax reduction or a tax exemption by the irregular issue of documents;

4° Or carrying out on behalf of the taxpayer any act intended to mislead the administration.

II. - The fine is equal to 50% of the income derived from the service provided to the taxpayer. Its amount may not be less than €10,000.

This fine is established in accordance with the procedures set out in article L. 80 D of the Book of Tax Procedures.

In the event of a disagreement relating to the taxpayer's actions, failings or manoeuvres mentioned in I of this article, the guarantees and remedies offered to the taxpayer also benefit the person against whom the fine mentioned in the first paragraph of this II has been imposed.

When the surcharges mentioned in I are the subject of a reduction or discharge for a reason related to their validity, the fine that was pronounced against the third party is the subject of a reduction decision.

The fine is not applicable in the event of proceedings brought against the professional on the basis of article 1742.

III. - A person fined as provided for in II shall not be allowed to take part in the work of the bodies set up under Articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F of this code nor to those of the commission provided for in II of Article L. 228 of the tax procedures book.