Fiscal fraud : new online examples of tax schemes

In order to inform tax payers and to better prevent fiscal fraud, the French Tax Administration (Direction Générale des Finances Publiques) hast just put up on its website a new page dedicated to fiscal control and the fight against fraud.

This web page also aims at getting tax payers to comply if they are concerned by one of the mentioned tax schemes.

As introduction, the Tax Administration informs tax payers of potential sanctions in case of fiscal fraud.

Are then presented a few of operations and tax schemes considered as fiscal fraud (http://www.economie.gouv.fr/dgfip/des-exemples-procedes-fraude-fiscale).

For each schemes, a description of the fraud principle, its process and the loss for public incomes are given. This list of schemes would be updated as fiscal controls evolve.

The tax Administration has also put online a notice regarding research tax credits.

The tax Administration’s standing is clear : the goal of this website is to inform tax payers that every schemes describe would be thoroughly examined and that they will not hesitate to apply penalties for an act of bad faith.

However, it’s important to keep in mind that these schemes are not automatically illegal, the tax Administration has to perform a precise analysis and demonstrate the wrongful nature of the business’ operations.