France - Towards a “Criminalization” of Tax Law: The French Approach
- D. Gutmann
- European Taxation, 2011 (Volume 51), No 7
- 9 May 2011
The author, in this article, traces the increasing criminalization of tax law in France. He begins by outlining the general approach of French practice and regulations before focusing on the distinction between abusive tax planning and tax fraud, as well as the debate over whether or not penalties have become too excessive and inflexible.