A company is searched as part of an investigation by the tax authorities for avoiding the assessment and payment of corporate income tax.
Upon request from the tax authorities, the "Juge des libertés et de la détention" authorizes tax officials to search the taxpayer's offices and seize all documents needed to establish the taxpayer's fraudulent activities
Our client's challenge
Ensure that the search procedure is duly followed, anticipate potential legal consequences, and manage the impact of such an investigation on employees, business partners and reputation
A company is under investigation by the tax authorities for suspected evasion of corporate income tax. Pursuant to article L16B of the French Tax Code, the company is visited by agents of the tax authorities, who are seeking proof of this evasion.
It wishes on the one hand, to ensure that these agents comply with the procedure prescribed by article L16B, and to prepare for the possible legal consequences of such an act, and on the other hand, to control as far as possible its outcome and the internal and external communication that could be made of such an event.
Monitor seizure operations and anticipate any criminal proceedings that may be initiated.
The right of inspection and seizure is one of the most restrictive methods available to tax authorities in their investigations. We inform our customers and make them aware of the applicable legislation and the correct reflexes to adopt when conducting such a search. During the search, we assist them throughout the process to ensure that their rights are respected, that the procedural framework is followed, that events are properly recorded in the minutes, and that only documents relating to the alleged offence are. To this end, we liaise with tax officials to ensure that the visit has as minimal impact as possible on the day-to-day life of the company and its employees, while guaranteeing them access to the premises, information and documents required, and helping our clients to guide the officials to find what they are looking for.
Thus, and in collaboration with the customer, we work to manage all the risks likely to arise from this measure in order to protect the company’s business and safeguard its interests.
We also assist our clients in exercising their right to appeal against the authorization of the “Juge des libertés et de la détention” or against the conduct of operations.
Our team explains, prepares and supports our clients throughout the legal process, from the opening of a preliminary inquiry or investigation to referral to the criminal court. Within this process, we develop a defense strategy to ensure that our clients’ interests are considered, and that the outcome is as favorable as possible.