#2024-218Decree No. 2024-218 of March 12, 2024, on the Legal Protection of Customs Agents' Identity in Indirect Tax Matters
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This law grants customs agents protection by keeping their identities undisclosed during procedures related to indirect taxes. It defines how and by whom authorization to conceal identity is granted and under what conditions. This affects customs agents and ensures their safety and confidentiality during sensitive operations.
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Key Changes
- Introduces a procedure for customs agents to operate anonymously during sensitive tax procedures.
- Establishes authority for granting anonymity and conditions requiring documentation.
- Allows issuance of a new employment commission number if identity disclosure risks security.
Obligations
What this law requires
Directors (interrégional, national competence service, or regional) must issue written authorization for identity concealment that includes: agent identity, procedure type, persons affected, and factual grounds
In emergency situations, authorization for identity concealment may be issued by any means, but must be confirmed in writing by the responsible director no later than the first business day following issuance
Directors may delegate signature authority for authorization decisions only to agents holding the rank of director of customs services or equivalent
Customs agents must identify themselves using an employment commission number rather than their actual name in procedural documents they establish or in which they are cited
Define and publish by ministerial order the employment commission number system by which authorized agents identify themselves in procedural documents