French Monetary and Financial Code
In forcePursuant to the third paragraph of Article L. 561-46, the persons with access to all information relating to beneficial owners are as follows:
1° Judicial officers, for the purposes of carrying out their duties ;
2° Officers of the department referred to in Article L. 561-23 of this Code;
3° Customs officers who have been individually designated and specially authorised by the regional director or the director of the department with national jurisdiction, as the case may be, or by the Director General of Customs, as the case may be;
4° Agents of the Directorate General of Public Finance responsible for tax control and recovery, individually designated and specially authorised by the director in charge of a regional or departmental directorate of public finance, a service with national competence, a national tax control directorate, a specialised tax control directorate or, where applicable, by the Director General of Public Finance;
4° bis Judicial police officers from the national police force and the national gendarmerie, individually designated and specially authorised by, as appropriate
a) The Director General, the heads of the central departments or the heads of the decentralised departments of the national police force;
b) The Prefect of Police or the heads of the departments of the Prefecture of Police;
c) The director general, the director of operations and employment or the deputy director of the judicial police of the national gendarmerie, the commanders of the national gendarmerie groups, the commanders of the national gendarmerie in the overseas collectivities covered by Articles 73 and 74 of the Constitution and in New Caledonia, the regional commanders of the national gendarmerie or the commanders of the specialised gendarmeries of the national gendarmerie;
4° ter Customs and tax officials authorised to carry out judicial investigations pursuant to Articles 28-1 and 28-2 of the Code of Criminal Procedure respectively, who have been individually designated and specially authorised by the magistrate in charge of the department with national jurisdiction, or his deputies, set up within the Ministry responsible for the budget, to which they are assigned;
5° The staff of the departments of the Autorité de contrôle prudentiel et de résolution who carry out documentary or on-site inspections or examine applications for authorisation and approval, the staff of the legal departments and the Secretary General and Deputy Secretaries General;
6° The investigators and auditors of the Autorité des marchés financiers pursuant to Article L. 621-10 of this Code;
7° The President of the Bar and, where applicable on his delegation, one or more members of the Bar Council individually designated and specially empowered by him, as well as persons individually designated and specially empowered by the National Bar Council pursuant to Article 156 of Decree No. 91-1197 of 27 November 1991 organising the legal profession;
8° Inspecting notaries appointed under the conditions set out in article 5 of decree no. 74-737 of 12 August 1974 relating to inspections of notaries' offices, as well as departmental and interdepartmental syndicates appointed under the conditions set out in article 4 of decree no. 45-0117 of 19 December 1945 implementing the status of notaries;
9° Inspecting bailiffs appointed under the conditions set out in article 94-4 of decree no. 56-222 of 29 February 1956 implementing the order of 2 November 1945 relating to the status of bailiffs, as well as regional and inter-regional syndicates appointed under the conditions set out in article 96-1 of this decree;
10° The delegate auctioneers appointed under the conditions set out in the eighth paragraph of article 19 of decree no. 45-0120 of 19 December 1945 implementing the status of auctioneers, as well as the syndics appointed under the conditions set out in article 10 of this decree;
11° The President of the Conseil de l'Ordre des Avocats au Conseil d'Etat et à la Cour de Cassation and, where applicable, on his or her delegation, one or more individually appointed and specially authorised members of this Conseil, as well as the syndics appointed under the conditions set out in article 8 of the Order of 10 September 1817 relating to avocats aux Conseils et à la Cour de Cassation;
12° The chairman of the Conseil national des administrateurs judiciaires et mandataires judiciaires and the auditors appointed pursuant to Articles R. 814-44 and R. 814-45 of the French Commercial Code;
13° The Chairman of the Haut Conseil du Commissariat aux Comptes and its General Rapporteur, any person directly involved in the work of the Haut Conseil whom they appoint specifically for this purpose, as well as the auditors appointed pursuant to Article R. 821-69 of the Commercial Code and the investigators authorised pursuant to Article R. 824-2 of the Commercial Code;
14° The members of the anti-money laundering committee of the Association of Chartered Accountants set up by Article 234-1 of the internal rules of this Association provided for by Article 60 of Order 42-2138 of 19 September 1945 and approved by the Order of 23 November 2015;
15° The President of the Conseil des Maisons de Vente;
16° The sports agent delegate, reporting to the sports agent commission set up by the delegating sports federation, appointed and duly authorised by the competent governing body in accordance with Article R. 222-1 of the Sports Code ;
17° Competition, consumer affairs and fraud control officers, specially authorised by order of the Minister for the Economy, under the conditions set out in Article R. 561-40 of this Code;
18° National police officers responsible for the gaming police, specially authorised by order of the Minister of the Interior under the conditions set out in Article R. 561-39 of this Code.
An interministerial order shall determine the terms and conditions under which the persons mentioned in 5° to 18° of this article shall prove their entitlement to access all information relating to the beneficial owner.
