It's definitely interference/obstruction at least of the raid itself yeah, but looking at the text and not being a lawyer I have a feeling it may be extremely hard to prosecute for something more substantial than a fine low enough for a french exec have it a as a guaranteed expense (bn€ in tax fraud vs a few k€ in fine). The law does also mention prison but it's not the kind of stuff that ever end up being applied for fiscal related cases.
> I have a feeling it may be extremely hard to prosecute for something more substantial than a fine low enough for a french exec have it a as a guaranteed expense
I know nothing about French law, but this whole thing gives me “organised crime” vibes. In many jurisdictions the punishment dramatically increases when a crime is commited as an organised group whose purpose is to commit said crime. As i said i know nothing about French law so i don’t know if the same concept is present there, let alone if the letter of the law would fit the situation.
But yeah i agree with you they won’t care unless they are sitting in a cell with the chance of sitting a lot more in a cell.