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The Prosecution of Tax Crimes in France - Tax Fraud and Laundering Money
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:
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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, Afrique, Asie, etc.).
Please do not hesitate to contact us for any information and/or intervention requests throughout France and abroad:
Contact:
SSA (Sassi Bar Association)
Mr Sassi, lawyer laundering tax fraud
Lawyer laundering international tax evasion 32 avenue Carnot – Paris 17e - France
infos@sassi-avocats.com
Tel 00 33 7.71.58.58.58
Lawyer International Tax Law – Transfer Pricing - Tax - laundering – Laundering tax fraud – tax evasion attorney – laundry hidden work – social property abuse– asset misappropriation– firm offshore.
Europol – European Union (EEC)
https://www.europol.europa.eu/crime-areas-and-statistics/crime-areas/economic-crime/money-laundering
Financial crime – Enforcement Network – US Treasury – United States of America (USA)
Code Générale des impôts (France)
https://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577
Ministère du budget - Doctrine administration fiscale (France)
https://www.impots.gouv.fr/portail/recherche/code
https://bofip.impots.gouv.fr/bofip/1-PGP.html
Ministère de l’économie et des finances
Fiscalité des entreprises – Ministère du budget
https://www.impots.gouv.fr/portail/international-professionnel/fiscalite-des-entreprises
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