{"id":5943,"date":"2018-04-19T10:27:46","date_gmt":"2018-04-19T09:27:46","guid":{"rendered":"http:\/\/backup.altanalaw.com\/?p=5943"},"modified":"2018-06-06T17:45:38","modified_gmt":"2018-06-06T16:45:38","slug":"vers-un-renforcement-de-la-lutte-contre-les-fraudes","status":"publish","type":"post","link":"https:\/\/backup.altanalaw.com\/en\/medias\/vers-un-renforcement-de-la-lutte-contre-les-fraudes","title":{"rendered":"Toward a reinforcement of the fight against fraud?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-5945 alignleft\" src=\"http:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-300x149.jpg\" alt=\"\" width=\"300\" height=\"149\" srcset=\"https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-300x149.jpg 300w, https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-600x298.jpg 600w, https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret.jpg 684w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><em><strong>By<\/strong>\u00a0<strong><span style=\"color: #006eab;\">Philippe Goossens<\/span>\u00a0and <span style=\"color: #006eab;\">Judith Fleuret<\/span><\/strong><\/em><\/p>\n<p>On 28 March 2018, the French Government submitted a bill to the Senate aimed at reinforcing the fight against tax, social security and customs fraud.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n<p>This bill will be the subject of an expedited parliamentary procedure, a campaign promise of Emmanuel Macron, who indicated that he would make this procedure \u2018<em>the default procedure for examining legislative texts in order to accelerate parliamentary business<\/em>\u2019.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/p>\n<p>The provisions presented have three objectives: \u2018<em>to better detect, understand and sanction fraud\u2019.<\/em><a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a><\/p>\n<p>Hence, this bill aims first to <strong>facilitate exchanges between administrations contributing to the fight against tax, social security and customs fraud<\/strong> by reinforcing, notably, the powers of tax service agents and customs agents, as well as specialised assistants posted or made available by the tax administration and to facilitate <strong>the<\/strong> <strong>transmission of information by collaborative economy platforms<\/strong>.<\/p>\n<p>In addition, the bill <strong>complements and adds weight to the existing repressive arsenal<\/strong>, notably in a greater logic of publicity which, through its effect on reputation, could play a role of deterrent.<\/p>\n<p>Indeed, it is thus provided:<\/p>\n<ul>\n<li><strong>the obligatory application of the complementary sentence of publication and distribution of tax fraud convictions<\/strong>, which today is optional. Thus, \u2018<em>the jurisdiction can rule\u2019 <\/em>would be replaced by \u2018<em>the jurisdiction rules\u2019<\/em>, except in the event of a specifically motivated decision to the contrary to ensure the conformity of this provision with the Constitution;<\/li>\n<\/ul>\n<ul>\n<li><strong>the creation of a complementary administrative sanction to the existing financial sanctions<\/strong>, consisting of making tax assessments and the administrative financial penalties accompanying them public, once they have become definitive. Publication would be on the tax administration\u2019s web site following consultation with a special commission;<\/li>\n<\/ul>\n<ul>\n<li><strong>the creation of an administrative sanction applicable to persons who intentionally contribute through their services to fraudulent or abusive schemes<\/strong>. Thus, if the taxpayer is sanctioned for such a scheme by a tax surcharge of 80%, the service provider would incur a 10,000-euro fine, or, if the amount is greater, a fine of the amount of 50% of the revenue generated by the service provided to the taxpayer;<\/li>\n<\/ul>\n<ul>\n<li><strong>the intensification of the criminal prosecution of tax fraud crimes of article 1741 of the General Tax Code<\/strong>, by providing that the amount of fines could be brought to twice the product of the infraction for natural persons or multiplied for legal entities;<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><em>N.B.<\/em> the crime of tax fraud is today sanctioned by five years in prison and a fine of 500,000 euros for natural persons and 2,500,000 euros for legal entities, and, in aggravated cases, seven years of prison and a fine of 3,000,000 euros for natural persons and a fine of 15,000,000 for legal entities.<\/p>\n<p style=\"padding-left: 30px;\">It should be noted that some of these sanctions were already reinforced by the law of 30 December 2017.<\/p>\n<ul>\n<li>the capacity of the Public Prosecutor to have recourse to <strong>appearance procedure upon previous recognition of guilt for tax fraud<\/strong>, a procedure that is today impossible for crimes \u2018<em>for which the conduct of the prosecution is provided by a special law\u2019<\/em><a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>;<\/li>\n<\/ul>\n<ul>\n<li><strong>the reinforcement of applicable customs sanctions in case of abuse, mistreatment or disturbance of the exercise of the functions of customs agents <\/strong>as well as in the case of <strong>a refusal to communicate requested documents<\/strong>.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\">The minimum amount of the monetary penalty imposed by the judicial authority in case of a refusal to communicate documents would be increased from 1.50 euro per day to 150 euros per day.<\/p>\n<p>Finally, the last article of the bill <strong>completes the French list of non-cooperative States and territories in tax matters <\/strong>by incorporating those included on the list adopted by the European Union 5 December 2017 (17 countries): transactions made from or to these States will equally be subject to dissuasive tax measures as well as reinforced obligations and controls.<\/p>\n<p>However, <strong>no provision is provided concerning the renowned \u201cBercy lock,\u201d<\/strong> which would give the monopoly of criminal prosecution to the tax administration in case of tax fraud.<\/p>\n<p>\u2018<em>The objective is to be more effective in the fight against fraud\u2019<\/em>. It still remains to be seen if the Ministry of Public Accounts will be supported by the Parliament during the parliamentary debates for a definitive adoption.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Bill n. 385 registered at the Presidency of the Senate 28 March 2018, presented in the name of Edouard Philippe by G\u00e9rald Darmanin<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Page 27 of the campaign programme of Emmanuel Macron<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> Presentation of the motives of the Bill<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> Article 495-16 of the Code of Criminal Procedure<\/p>","protected":false},"excerpt":{"rendered":"<p>By\u00a0Philippe Goossens\u00a0and Judith Fleuret On 28 March 2018, the French Government submitted a bill to the Senate aimed at reinforcing the fight against tax, social security and customs fraud.[1] This bill will be the subject of an expedited parliamentary procedure, a campaign promise of Emmanuel Macron, who indicated that he would make this procedure \u2018the [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[122],"class_list":["post-5943","post","type-post","status-publish","format-standard","hentry","category-medias","tag-fraude","expertise-droit-penal-affaires","avocat-judith-fleuret","avocat-philippe-goossens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - 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