French General Tax Code
In force1. (Repealed).
2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered until the final decision has been enforced. The sequestration measure may be extended to the offender's entire assets.
Receivership may be ordered by the investigating judge or by the criminal court hearing the case, at any stage of the proceedings, at the request of the public prosecutor. It may also be ordered, except in the case of referral to the investigating judge or the criminal court, by the president of the court ruling in summary proceedings under the conditions provided for in articles 485 and 486 of the Code of Civil Procedure. In all cases, the decision ordering the sequestration is, ipso jure, enforceable by provision and on the minute, before registration.
The sequestration is entrusted to the estates department in the forms and conditions provided for by the validated law of 5 October 1940, relating to assets placed in sequestration as a result of a general security measure.
3. A decree issued on the report of the Keeper of the Seals, Minister of Justice, the Minister of the Economy and Finance and the Secretary of State for the Budget shall determine the conditions of application of this article (2).
(1) See also livre des procédures fiscales, art. L. 246.
(2) See articles art. 406 A 12 to 406 A 16 of Annex III.
