Law on Combating Social Security and Tax Fraud: An Analysis of Provisions Concerning the Detection and Prosecution of Tax Fraud

Written by Guillaume Pellegrin and Alice Rousseau

Published in the Revue de droit fiscal No. 26 – LexisNexis

The review of the draft law on combating social security and tax fraud was, for a time, marked by the prospect of a widespread practice of referring tax cases to the public prosecutor’s office a move that could profoundly alter the current balance of tax criminal proceedings as well as by the possibility of abolishing the judicial settlement in the public interest. Although these changes were ultimately abandoned following parliamentary debates, the final version of the bill nevertheless significantly strengthens the mechanisms for detecting and prosecuting offenses against public finances. Read more