The Prosecution of Tax Crime in France

 

The Prosecution of Tax Crimes in France

 

Tax crimes, or fiscal fraud as it's known in France, are considered serious offenses and have become a priority for French authorities, particularly in the context of recent global efforts to combat tax evasion.

 

Here's a brief overview of how tax crimes are prosecuted in France:

 

1. Definition of Tax Crime: In France, tax fraud typically refers to any act or omission that violates tax laws with an intention to reduce tax liability. This includes, but is not limited to, underreporting income, hiding assets, and engaging in sham transactions.
2. Detection and Investigation: The French tax authority, known as the 'Direction générale des Finances publiques' (DGFiP), is primarily responsible for identifying and investigating tax fraud. When discrepancies or suspicions arise, more in-depth audits can be initiated.
3. Penalties: Those found guilty of tax fraud in France can face substantial penalties, both financial and custodial. Depending on the severity of the fraud, penalties can range from 10% to 80% of the evaded amount. Moreover, there are provisions for imprisonment, especially for more serious infractions or repeat offenders.
4. Role of the Judiciary: If the DGFiP believes there's a case for prosecution, it refers the matter to the Public Prosecutor. The judicial process will then take its course, with the accused having the right to defend themselves in court.
5. International Cooperation: France is a signatory to various international agreements aimed at preventing tax evasion, such as the OECD's Common Reporting Standard (CRS). This means France can request tax-related information from other countries and vice versa.
6. Whistleblower Protections: To encourage the reporting of tax crimes, France has implemented certain whistleblower protections. Individuals who report tax fraud are shielded from retaliatory actions.
7. Recent Reforms: The French government, in its bid to strengthen the fight against tax evasion, has made several reforms in recent years. This includes stricter regulations for financial institutions and increasing transparency in financial transactions.
8. Public Perception and Enforcement: Given global discussions around tax havens and the role of high net worth individuals in tax evasion, there's been heightened public interest in the prosecution of tax crimes in France. As a result, the government has taken a more aggressive stance in recent years, signaling its commitment to tackle the issue.

 

In conclusion, France takes tax crimes seriously and has a robust mechanism in place for detection, investigation, and prosecution. With a mix of hefty penalties, international cooperation, and legislative reforms, France aims to ensure compliance and deter potential evaders.

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Our company of lawyers in International and France Tax Law, Tax and Business criminal law (tax fraud, tax fraud laundering) has been assisting companies, their managers, and individuals involved in tax and financial cases (Transfer Pricing, setting up in France, - Tax evasion, offshore company, etc.) in France and abroad for more than 25 years.

 

Consequently, our attorneys intervene in all cases involving international tax law, including the criminal law of business (tax fraud, tax fraud laundering, abuse of social property, hidden work, etc.), including in the context of emergency proceedings (search, tax investigation, right of visit and seizure, tax search, tax flagrance, custody, free hearing, bank account seizure, etc.).

 

We can help with:

 

•      Intervention in all types of tax investigations;

•      Immediate assistance in "crisis situations" challenging the legality of arrests, dawn raids, search warrants, and other coercive powers;

•      Representation at the police station or during Crown Court proceedings;

•      In addition, we can provide specialized counsel for money laundering proceedings.

 

This allows us to implement precautionary measures and/or attend surveillance and other proceedings in a timely manner, if necessary.

 

This lengthy practice in business taxation and criminal law has allowed us to establish a solid reputation, as exemplified by the numerous media appearances of Mr. Mabrouk SASSI, an attorney, in reputable publications (L'Express, Les Échos, L'Expansion, L'Entreprise, BFM Radio, etc.).

 

Our clients are corporations and individuals located in France (including Dom Tom) and abroad (European Union, United States (U.S.), Turkey, Middle East, Africa, Maghreb, Africa, Asia, etc.).

 

Please do not hesitate to contact us for any information and/or intervention requests throughout France and abroad:

 

 

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For a span of over 25 years, our practice--comprised of attorneys specializing in Fiscal and Financial Criminal Law--has provided assistance to corporations, their executives, and other people engaged in tax and financial affairs such as problems relating to foreign bank accounts, offshore firms, international transactions, transfer pricing, et cetera.

 

Consequently, our legal professionals actively engage in all matters pertaining to tax and corporate criminal law encompassing offenses such as tax fraud, money laundering, misuse of social assets, undisclosed employment, and so on. This involvement extends to urgent legal proceedings, such as, tax investigations, rights of visit and seizure, tax-related searches, instances of flagrant tax offenses, custodial matters, voluntary interviews, and the freezing of bank accounts, among others.

 

This enables prompt intervention in situations requiring the implementation of preventive measures and/or attendance in surveillance and other hearings.

 

The extensive history of implementing taxes and criminal law in the business sector has contributed to the development of a strong reputation, as demonstrated by the frequent appearances of Mr. SASSI, a legal professional, in many respected media outlets such as L’Express, Les Échos, L’Expansion, L'Entreprise, and BFM Radio, among others.

 

Our clients comprise of both domestic and international entities, encompassing firms and persons located all over the world, as well as worldwide entities, including companies and individuals situated in regions such as Asia, the Middle East, the Americas, USA, Canada, Africa, and Maghreb.

 

Please feel free to reach out to us for any inquiries or requests for assistance pertaining to any regions of France, including the overseas territories (Dom Tom), as well as international locations.

 

Contact:

 

Mabrouk SASSI, lawyer Paris Bar

32 avenue Carnot – Paris 17th - France

infos@sassi-avocats.com

Tel 33 07.71.58.58.58

 

The following links may be of assistance:

 

• The General Tax Code (CGI) refers to the comprehensive set of regulations and laws that govern the taxation system within a certain jurisdiction. It encompasses the many provisions and guidelines that dictate the assessment

 

• The provided link directs to the official website of Legifrance, which is the French government

 

• The subject of discussion pertains to the doctrine of tax administration within the Ministry of Budget.

 

• The provided URL leads to the official website of the French tax administration.

 

• The provided link directs to the official website of the French tax administration, specifically to the section

 

• The Ministry of Economy and Finance is a governmental institution responsible for overseeing and managing economic and financial matters within a certain jurisdiction.