French Code of Criminal Procedure
In forceI.-Category A and B tax department agents, specially designated by order of the ministers responsible for justice and the budget, taken after the assent of a commission whose composition and operation are determined by decree in the Council of State, may be authorised to carry out judicial investigations at the request of the public prosecutor or on the basis of a rogatory commission from the examining magistrate.
These officers have jurisdiction to investigate and record, throughout the national territory:
1° The offences provided for in the articles 1741 and 1743 of the General Tax Code and the laundering of these offences when there are clear presumptions that the offences provided for in the same articles 1741 and 1743 result from one of the cases provided for in 1° to 5° of II of the article L. 228 du livre des procédures fiscales;
2° Les infractions prévues aux Articles 313-1 to 313-3 of the Criminal Codewhen they concern value added tax;
3° The offences provided for in 5° of the article 313-2 of the same code ;
4° Offences related to the offences mentioned in 1° to 3° of this I.
II.-In order to carry out judicial investigations and receive letters rogatory, tax officials appointed under the conditions set out in I must be personally authorised to do so by virtue of a decision of the Public Prosecutor.
The authorisation decision is taken by the Public Prosecutor at the Court of Appeal of the place where they are based. It is granted, suspended or withdrawn under conditions laid down by decree in the Conseil d'Etat.
Within one month of being notified of the decision to suspend or withdraw authorisation, the official concerned may ask the public prosecutor to rescind the decision. The public prosecutor must give a ruling within one month. Failing this, his silence will be deemed to constitute rejection of the request. Within one month of the rejection of the request, the official concerned may lodge an appeal with the commission provided for in Article 16-2 of this Code. The procedure applicable before this commission is that provided for in article 16-3 and its implementing texts.
III.-The tax service agents authorised under the conditions provided for in II are placed exclusively under the direction of the public prosecutor, under the supervision of the public prosecutor and under the control of the investigating chamber under the conditions provided for by Articles 224 to 230.
IV.-When, at the request of the public prosecutor or on the basis of a rogatory commission from an investigating judge, tax service agents authorised under the conditions provided for in II of this article carry out judicial investigations, they have the same prerogatives and obligations as those attributed to officers of the judicial police, including when these prerogatives and obligations are entrusted to specially designated police or gendarmerie services or units.
These officers are authorised to declare as their domicile the address of the headquarters of the service to which they report.
V.-Tax agents authorised under the conditions provided for in II of this article may not, on pain of nullity, exercise any other powers or perform any other acts than those provided for by this code in the context of matters referred to them by the public prosecutor or any other judicial authority.
VI.-Tax officials authorised under the conditions set out in II may not take part in any tax inspection procedure provided for in the Book of Tax Procedures for the duration of their authorisation. They may not conduct judicial investigations into matters in respect of which they participated in a tax inspection procedure before being authorised to conduct investigations. They may not, even after their authorisation has expired, take part in a tax audit procedure in respect of matters referred to them by the public prosecutor or any other judicial authority under their authorisation.
