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.
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
CORPORATES
by The Lawyer Network
by Le Point
by The Legal 500 as
by Global Law Expert
by Décideurs Magazine
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