Tax enforcement

Criminal tax law is a growing subject of concept for companies, as aggressive optimization practices are increasingly held against firms and their executives.

Tax evasion, which is punished under article 1741 of the French Tax Code, is a major source of liability for legal persons and private individuals.

A company can simultaneously be the subject of a criminal investigation as well as and fiscal sanction and must be able to articulate a strategy on these combined issues. It must also handle the important reputational risk associated with press revelations.

If it is insufficiently vigilant, a firm can also be accused of receiving or laundering tax evasion, even if it did not directly profit from it. It therefore must take preventive measures against these risks.

Criminal indictments on tax grounds have known a steep increase in the last few years, especially after the 2018 reform, in relation with increasing means given to prosecute tax evasion, as well as numerous financial scandals.

Your challenges

Conducting economic activity in compliance with tax legislation

The company must comply with all tax legislation. If it fails to do so, important penal sanctions may be imposed on it and its executives. Heavily increased tax adjustments may also be imposed in the event of failure to pay taxes and compulsory levies.

Limiting penal and fiscal risks

The firm needs to know the risks it may face with complex tax schemes, especially during the structuring of major transactions.

Establishing internal procedures to ensure that activities are conducted in accordance with criminal law

The implementation of internal procedures for the prevention of criminal risks is necessary to enable the company to operate safely.

Reacting to risks of both criminal and fiscal sanctions.

The company must be able to face prosecutions characterized by a potential combination of penal and fiscal procedures: in the most serious cases, the French Supreme Court allows for both fiscal and criminal sanctions to be applied

Our way

The necessary knowledge to evaluate the fiscal risks facing the company

Our team of lawyers is able to carry out an in-depth and personalized assessment of all the criminal risks regarding tax enforcement the company and its directors may be exposed to. We also organize the investigations and answers following an alert from a whistleblower.

Establishing an effective criminal defense strategy in case of criminal prosecution

We assist our client through the different steps of the procedure, be it before the Infractions Commission or in the event of a transmission to the public prosecutor. We rely on a network of experts to best answer complex tax litigations

Evaluating the usefulness of the several openings towards negotiated justice and cooperation with the authorities

We help in setting up a strategy that accounts for negotiated solutions. It is necessary to understand and evaluate the opportunity of possibilities like right to error, pleading upon preliminary recognition of guilt (CRPC), public interest judiciary convention (CJIP)…

An adequate response to important procedural steps and specific issues of the case

Our team knows how to anticipate and react to events such a perquisitions and domiciliary visits. We prepare the answer to threats of parallel procedures such as prosecutions against executives or accusations of falsifications and fraud.

Accolades Navacelle
Julie Zorrilla recognized in 2022
as Global Leader in
NAVACELLE recognized once again in 2022
by The Lawyer Network
as International Law Firm of the Year in
NAVACELLE recognized once again in 2022
by Le Point
identifed as one of the Tier 1 law firm in
NAVACELLE recognized once again in 2022
by The Legal 500 as
one of the top law firms in
Stéphane de Navacelle once again in 2022 picked in Chambers Europe ranking
Category Corporate Compliance & Investigations in France
Sources say: "skilled lawyer, confident and experienced"
NAVACELLE recognized once again in 2022
by Global Law Expert
as International Law Firm of the Year in
NAVACELLE recognized once again in 2022
by Décideurs Magazine
Financial Market & Banking regulators and strock market litigation
Guide Litigation & Arbitration
Stéphane de Navacelle recognized once again in 2022
as Global Elite Thought Leader in

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