Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: France

Other possibilities of obtaining information concerning taxes or bank accounts (403)

1. MEASURE IMPLEMENTATION

France

Is this measure possible in your Member State under International Judicial Cooperation?

Yes. Article 132-22 of the French Criminal Code provides that: "the public prosecutor, the investigating judge or the court to which the case has been referred can obtain useful financial or tax-related information from the parties, from any administration, from any financial institution or from any person holding funds for the defendant, without the duty of confidentiality being enforceable". Article L511-33 of the Monetary and Financial Code - as amended by article 23 of Act number 2015-992 of 17 August 2015 provides that: "Apart from in cases where legislation provides otherwise, the duty of confidentiality cannot be relied upon to oppose a judicial authority acting in the framework of a criminal case, [...]".

2. LEGAL FRAMEWORK

France

International legal framework applicable for this measure in your Member State

The Convention on Mutual Assistance in Criminal Matters of 29 May 2000 and its Additional Protocol of 21 November 2001 (articles 1 to 8). Failing that, the Convention on the Application of the Schengen Agreement of 14 June 1985. When there is no provision for this measure in the applicable conventions or when there is no applicable convention, a request for this measure can only be made to the French authorities on the basis of article 694 et seq. of the Code of Criminal Procedure.

3. COMPETENT AUTHORITY TO:

France

* receive the request/decision for judicial cooperation

The public prosecutor.

* execute/recognise the measure (if other than the receiving authority)

The police service or gendarmerie (police service) designated by the public prosecutor.

4. ACCEPTED LANGUAGES

France

Accepted languages for the request/decision

A translation in French is not a requirement, but it is recommended that a French translation be provided in order to facilitate and expedite the execution of the request for assistance.

5. EXECUTION DEADLINE

France

Deadlines for the execution of the request/decision (where applicable)

There is no deadline for the execution of requests for assistance in French criminal law. However, it is possible, in the body of the request, to ask for a deadline to be observed; such a deadline will, however, only be regarded as a general guide.

6. CONCISE LEGAL PRACTICAL INFORMATION

France

a. Special requirements

The measure is executed in accordance with the French Code of Criminal Procedure: - in fiscal matters the public prosecutor can require (even in the absence of a judicial order) the transmission of information to the tax authority, and the duty of confidentiality cannot be relied upon to oppose such a demand; - as regards information on bank accounts, the public prosecutor, or, on his/her authorisation, the judicial police officer, will send demands for information to the bank/ banking establishment.

b. Other useful information

In the absence of a bilateral or multilateral convention which provides to the contrary, the requesting authority can ask for certain particular procedural rules to be followed, in accordance with article 694-3 of the Code of Criminal Procedure, which provides that such rules must not reduce or impair “the rights of the parties or the procedural guarantees provided by the present Code”. The request can be refused if it is likely to harm public order or the essential interests of the Nation, as provided by article 694-4 of the Code of Criminal Procedure.

Last reviewed on 6 July 2016 by EJN Secretariat

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