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Art. L16b LPF: How to search and seizure

I. When the judicial authority seized by the tax administration considers that there are presumptions that a taxpayer is evading the assessment or payment of taxes on income or profits or value added tax by engaging in purchases or sales without invoices, using or issuing invoices or documents not related to actual operations or knowingly failing to pass or to pass through or in writing or by passing knowingly false or fictitious entries in the keeping of records is required by the tax code, it may, as provided in II, authorize agents of the administration of taxes, not below the rank of inspector and authorized for that purpose by Director General of Taxation, to seek evidence of such conduct, conducting visits to all places, even private ones, where parts and related documents may be held and their input, whatever the medium.

II. Each visit must be authorized by an order of the President of the Tribunal de Grande Instance in whose jurisdiction the premises are situated to visit or a judge delegated by him.
(The President of the High Court may delegate this function to the judge of freedoms and detention).
The judge must verify in a concrete way that the application for leave before it is well founded, this request must contain all the information in possession of the directors of to justify the visit.
The order comprises:
address places to visit;
The name and title of authorized official who requested and received permission to conduct the searches.
J. motivates his decision by stating the facts and law which holds that a presumption in this case, the existence of fraudulent schemes in which evidence is sought.
If, on the occasion of the visit, the authorized officers discovered the existence of a safe in a credit institution which the person occupying the places visited and which holds papers and documents relating the conduct referred to in I may be, they may, upon authorization by any means by the judge who made the order, immediately to the visit of the box. Mention of this authorization is given to the minutes under IV.
The visit and the seizure of documents shall be under the authority and supervision of a judge who has authorized them. To this end, he gave instructions to all officers involved in these operations.
It means a police officer assigned to assist in these operations and to keep informed of their progress.

may, if he sees fit, go to the local during surgery. At any moment he may decide the suspension or termination of the visit.
The order shall be notified verbally and on-site at the time of the visit to the occupier or his agent who receives a full copy against a receipt or signature in the record provided in IV. In the absence of the occupant or his representative, the order is served after the visit, by registered letter with acknowledgment of receipt. The notice is deemed made on the date of receipt on the notice.
Failing receipt, he proceeded to the service of the order in
conditions provided by articles 550 and following of the Code of Criminal Procedure. The time and manner of the remedy are listed on the acts of notification and service.
The order referred to in the first paragraph is likely that an appeal on points of law as required by the Code of Criminal Procedure, this appeal is not suspensive. The time to appeal runs from the notification or the notification of the order.

III. The visit, which can not be started six hours before or after twenty-one hours, was performed in the presence of the occupier or his representative; if not possible, the police officer requires two witnesses chosen from persons under his authority or that the tax administration.
Officials of the administration of taxes mentioned in I can be assisted by other tax officials empowered under the same terms as the inspectors.
Tax officials empowered, the occupier or his representative and the police officer may inspect the documents before their seizure.
The police officer responsible for compliance with professional secrecy and rights of the defense in accordance with the third paragraph of Article 56 of the Code of Criminal Procedure, Article 58 of the Code is applicable.

IV. A written statement of terms and the conduct of the transaction and recording the findings is prepared on the spot by the officials of the tax administration. An inventory of documents seized it is attached if applicable. The minutes and the inventory signed by the officials of tax administration and the police officer and by the persons mentioned in the first paragraph of III, in case of refusal to sign, mention is made the minutes.
If the inventory on the spot difficulties, the documents seized are placed under seal. The occupant or his representative is informed that he may attend the opening of the seals that occurs in the presence of the police officer, the inventory is established.

V. The originals of the minutes and the inventory once they were established, addressed to the judge who authorized the visit, a copy of these documents is given to the occupier or his representative.
The documents seized are returned to the occupier of the premises within six months of the visit, but when a prosecution criminal cases are initiated, their return is authorized by the competent judicial authority.
VI. Tax administration can not rely on taxpayer information collected after return of documents seized or their reproduction and implementation of control procedures in the first and second paragraphs of Article L. 47.