French Tax Audits and Criminal Tax Cases

Journal
Viu, T.
France
European Taxation 2020 (Volume 60), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this note, the author discusses the Law of 23 October 2018 Related to the Fight Against Fraud, which, inter alia, includes a measure to abolish the legal barrier between the French tax administration and the public prosecutor’s department.