Chapter IV: Penalties.

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459

Article 459

French Customs CodeIn force
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Updated 8 Nov 2023

1. Any person who contravenes or attempts to contravene the laws and regulations governing financial relations with foreign countries, either by failing to comply with reporting or repatriation obligations, or by failing to observe the prescribed procedures or formalities required, or by failing to obtain the required authorisations or by failing to comply with the conditions attached to such authorisations, shall be liable to imprisonment for a term of five years, confiscation of the corpus delicti, confiscation of the means of transport used to commit the fraud, confiscation of the goods and assets which are the direct or indirect proceeds of the offence and a fine equal to at least the amount and at most twice the sum involved in the offence or attempted offence.

1 bis. The same penalties shall apply to any person who contravenes or attempts to contravene the measures restricting economic and financial relations provided for by Community regulations adopted pursuant to Articles 75 or 215 of the Treaty on the Functioning of the European Union or by international treaties and agreements duly approved and ratified by France.

1 ter. Legal entities declared to be criminally liable, under the conditions set out in Article 121-2 of the French Penal Code, for the offences defined in 1 and 1 bis of this Article shall incur, in addition to the fine set out inArticle 131-38 of the French Penal Code, the penalties set out in Article 131-39 of the same Code.

2. Where, for any reason whatsoever, the items liable to confiscation have not been seized or are not represented by the offender or where the Minister for the Budget or his representative so requests, the court must, in lieu of confiscation, order payment of a sum equal to the value of these items.

3. Any person who incites, by means of writing, propaganda or advertising, the commission of any of the offences referred to in 1 above, whether or not such incitement is actually carried out, shall be liable to five years' imprisonment and a fine of between €450 and €225,000.

4. Persons convicted of offences against the laws and regulations relating to financial relations with foreign countries shall also be disqualified from acting as stockbrokers and from voting or being elected to chambers of commerce, courts of commerce and industrial tribunals until such time as they have been disqualified.

5. The courts shall also order that their judgments of conviction be published, at the expense of the persons convicted, in full or in extracts in the newspapers that they shall designate.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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