#CPAD1803719AOrder of March 30, 2018, on Registration Numbers of Customs and Tax Agents Authorized for Judicial Investigations
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law assigns administrative registration numbers to customs and tax agents in France who are authorized to conduct judicial investigations. Each agent is given a unique identifier, linked to existing systems, to streamline identification within legal proceedings. This affects customs and tax enforcement personnel by standardizing how they're identified across judicial processes.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Standardizes registration numbers for customs agents in judicial investigations
- Introduces linked system identifiers for streamlined identification
- Affects customs and tax enforcement agencies
Obligations
What this law requires
Assign administrative registration numbers to customs agents authorized for judicial investigations, corresponding to their employment commission number (numéro de commission d'emploi) as defined in Article 2
Use the 'matricule douane' data field recorded in the SIRHIUS system (created by decree n° 2013-410 of May 17, 2013) as the employment commission number for customs agents conducting investigations under Article 55 bis of the Customs Code or Article 15-4 of the Criminal Procedure Code
Assign new administrative registration numbers to customs agents when the second paragraph of Article R. 2-20 of the Criminal Procedure Code applies, in lieu of the SIRHIUS-based number
Assign administrative registration numbers to tax agents authorized for judicial investigations, corresponding to their RIO (referential number of identities and organization) identification number as defined in Article 3
Assign new administrative registration numbers to tax agents when the second paragraph of Article R. 2-20 of the Criminal Procedure Code applies, in lieu of the RIO-based number