Tax Criminal Law Article

Written by Guillaume Pellegrin and Alice Rousseau

Published in the Revue de droit fiscal

This quarterly feature in the weekly tax law journal ‘Revue de droit fiscal’ offers readers a practical review of topical French criminal tax law issues. In this article, we will cover recent rulings handed down by the French Supreme Court (Cour de Cassation) concerning: cumulative application of criminal and tax penalties (section 1); the French Tax Fraud Commission’s report on its activity in 2023 (section 2); and recent case law of the Criminal Chamber of the French Supreme Court regarding ‘dawn raids’ (section 3). Read more