FRANCE Law and Practice Contributed by: Christophe Ingrain, Tristan Gautier and Benoît Martinez, Darrois Villey Maillot & Brochier
The illegal importation or exportation of prohibited goods is sanctioned by three years’ imprisonment. The sanction can be increased to five years’ imprison - ment for contraband involving dual-use goods subject to EU export restrictions and up to ten years’ impris - onment in cases involving goods posing a threat to public health and safety, or offences committed in an organised group (Article 414 of the Customs Code). 3.11 Concealment Concealment is either the act of withholding, possess - ing or transferring an item, or acting as an intermedi - ary in order to transfer it, knowing that this item is the proceeds of a crime or offence, or the act of knowingly benefitting, by any means, from the proceeds of a crime or offence (Article 321-1, CP). Concealment is punishable by five years’ imprison - ment and a fine of EUR375,000 (Article 321-1 (3), CP). Attempted concealment is not punishable. The pen - alty may be increased to a maximum of ten years’ imprisonment and a fine of EUR750,000 when the concealment is committed habitually or through the facilities afforded by a profession, or when it is com - The punishment of complicity is subject to two con - ditions: a punishable principal offence and an act of complicity. The accomplice does not commit an inde - pendent offence, but rather borrows their criminality from that of the principal offender. There are two main types of complicity (Article 121-7, CP): • Complicity Through Aid or Assistance: The know - ing facilitation of the preparation or commission of a felony or misdemeanour by providing aid or assistance is punishable if the complicity is analysed as a proactive act, proposed prior to or concurrently with the main offence. mitted by an organised group. 3.12 Aiding and Abetting • Complicity by incitement is characterised by a person who, by gift, promise, threat, order, abuse of authority or power, incites an offence. Incitement is only considered aiding and abetting if it is suf - ficiently specific and followed by an action of the principal offender.
Complicity is necessarily an intentional offence. The accomplice must not only be aware of the intended offence, but also have the will to participate in it. The accomplice is punished as if they were the principal offender. 3.13 Money Laundering Money laundering is defined as a consequential offence, since it presupposes the existence of a prior offence which must consist of a felony or a misde - meanour. However, there is no requirement for the original offence to have been prosecuted. The object of money laundering can be assets, income or any direct or indirect proceeds of the felony or misde - meanour, which includes any movable or immovable and any tangible or intangible property. The offence can take two forms: money laundering by false justification (Article 324-1 (1), CP) or money laundering by participating in a financial transaction (Article 324-1 (2), CP). Presumption of Illicit Origin For details on this presumption, see 1.2 Burden of Proof . Penalties Money laundering is punishable by five years’ impris - onment and a fine of EUR375,000, though additional penalties may also be imposed. Attempted money laundering is also punishable by the same penalties (Article 324-6, CP). The offence is subject to aggravating circumstances: money laundering is punishable by ten years’ impris - onment and a fine of EUR750,000 in two cases: when it is committed habitually or using the opportunities provided by the exercise of a professional activity, or when it is committed by an organised group (Article 324-2, CP). Fines may be increased to up to half the value of the property or funds involved in the money laundering operations (Article 324-3, CP). Legal enti - ties face five times the fine incurred by natural per - sons. 3.14 ESG-Related Offences Environmental offences include pollution, illegal waste management, and harm to biodiversity (Articles L.
62 CHAMBERS.COM
Powered by FlippingBook