French General Tax Code
In forceI.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of the second measure may be accompanied by the publication, on a list of non-cooperative platform operators, of the platform operator's business name and, where applicable, its professional activity and its State or territory of residence.
II.-.The measures referred to in I consist of the collection of:
1° The tax for which the operator is jointly and severally liable pursuant to IV of Articles 283 bis ou 293 A ter. The formal notice provided for in IV of the same articles 283 bis or 293 A ter mentions the publication sanction provided for in this article;
2° The fine provided for in the first paragraph of article 1734 for failure to respond to a request to provide information based on the second paragraph of Article L. 81 or Article L. 82 AA of the Book of Tax Procedures. The request for information mentions the publication penalty provided for in this article;
3° The fine provided for in XI of Article 1736;
4° An assessment resulting from the application of the official taxation procedure provided for in 3° of article L. 66 of the tax procedures book, when the value added tax is due by the operator on the basis of the fourth paragraph of 1 of article 293 A or 2° of V of article 256 of this code. The notification provided for in article L. 76 du livre des procédures fiscales mentionne la sanction de publication prévue au présent article;
5° D'une imposition résultant de l'application de la procédure de taxation d'office prévue à l'article L. 70 A of the tax procedures book.
III.-.The publication decision provided for in I of this article is taken by the administration after receiving the assent and reasoned opinion of the committee provided for in II of article L. 228 of the livre des procédures fiscales which assesses, in light of the breaches and the circumstances in which they were committed, whether publication is justified. When the matter is referred to the committee, a copy of the committee's referral is sent to the platform operator, which is invited to submit its written observations to the committee within thirty days.
The publication decision taken by the administration is notified to the platform operator. The notification shall mention to the platform operator concerned the penalty that the administration proposes to apply, the reasons for the penalty and the opportunity available to the interested party to submit its observations within sixty days of the notification.
Publication may not be made before expiry of the period provided for in the second paragraph of this III.
Publication shall be made on the tax administration's website for a period that may not exceed one year. When the platform operator has paid all of the taxes or fines that gave rise to the publication, the latter is immediately removed from the tax administration's website.
The administration is required to publish on its website any court decision granting discharge of a tax or cancelling a fine that has been the subject of a publication.
IV.-A decree in the Council of State specifies the conditions of application of this article.
