How to prepare your defense in the event of a tax fraud prosecution?

Preliminary investigation opened for tax fraud in the wake of a tax audit revealing a concealment of part of the amounts subject to tax.

After a tax audit, a company is accused of hiding a part of the amounts subject to tax and must face prosecution for tax fraud.

Following a denunciation, a tax audit is carried out and it is established that the audited company has avoided or attempted to avoid paying taxes. Criminal proceedings for tax fraud are initiated and some of the company's employees are summoned before a French financial brigade.

Our client's challenge

Prepare the most appropriate defense and preserve your futures interest

When allegations of tax fraud are confirmed by a tax audit and legal proceedings are initiated, the defense strategy that is established must be based on a detailed analysis of the procedure followed during the audit or rectification operations and of the conclusions of the tax audit in order to establish the possibilities of challenging the constitution of the fraud.

The defense strategy can only be implemented once the reality and the degree of involvement or responsibility of the company have been analyzed and the procedural and judicial options have been exposed and chosen.

These strategic options, depending on the study and assessment of the risk, will enable the company to anticipate, prepare and respond to any requests made by the prosecuting authorities while preserving its interests as best as possible, whether these are based on a dispute as to the materiality of the offence or on full cooperation with a view to a potential agreement (CRPC or CJIP).

Our way

Build a criminal defense demonstrating the absence of fraudulent behavior or the introduction of remedial measures

We offer our clients customized support adapted to the hybrid nature of criminal tax law issues.

Depending on the stage of the procedure at the time of consultation with the firm, our team works with its tax law partners to try to avoid an opinion in favor of criminal prosecution issued by the “Commission des infractions fiscales”.

When criminal proceedings have already been initiated, our lawyers conduct a detailed and accurate analysis of the elements involved and the conclusions of the tax audit in order to assist the client in demonstrating either the absence of a tax fraud offence or the implementation of measures to ensure that there is no further dissimulation or evasion in the declarations made.

Our team has the necessary expertise to assist its clients during all stages of the judicial procedure, such as a police interview or a police custody measure. We explain and sensitize our clients so that they adopt the right reflexes during these constraining measures.

We also work in close collaboration with the tax specialists in our network during the jurisdictional phase in order to challenge the taxes that would have been prescribed at the end of the audit, in the event of a dispute as to the materiality of the offence.

This methodology makes it possible to control the stages of the procedure, to build the most appropriate defense strategy possible and to obtain the result that limits as much as possible the legal, reputational, economic and governance risks that the company could face.