France - French Tax News for 2019: Game-Changing Developments Regarding the Taxpayer/Tax Administration Relationship
- A. Mallaret
- European Taxation, 2019 (Volume 59), No 5
- 15 April 2019
This note presents an overview of the tax bills for 2019. Although numerous important measures impacting both businesses and individuals were enacted, what is critical is certain measures that bring about an entirely new relationship between the tax administration and taxpayers. In particular, new measures strengthen the tools to fight tax evasion and tax fraud and provide for the automatic filing of a criminal complaint in respect of serious tax fraud.